December 16
Calendar-year corporations: Pay the fourth installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.
Employers: Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.
Employers: Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.
January 10
Individuals: Report December 2024 tip income of $20 or more to employers (Form 4070).
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