Tax Due Dates.

December 2025

December 10 – Individuals: Report November tip income of $20 or more to employers (Form 4070).

December 15 – Employers: Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.

December 15 – Employers: Deposit Social Security, Medicare, and withheld income taxes for November if the monthly deposit rule applies.

December 15 – Calendar-year corporations: Pay Q4 2025 estimated income taxes (Form 1120-W).