December 2025

December 10

• Employees who work for tips – If you received $20 or more in tips in November, report them to your employer.

December 15

• Corporations – Deposit the fourth installment of estimated income tax for 2025.
• Social security, Medicare, and withheld income tax – If the monthly deposit rule applies, deposit the tax for payments made in November.
• Nonpayroll withholding – If the monthly deposit rule applies, deposit the tax for payments made in November.

December 25

• Christmas Day