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December 12, 2011
December Tax Calendar
December 2
Deposit the payroll tax for payments on Nov. 26-29 if the semiweekly deposit rule applies.
December 7
Deposit the payroll tax for payments on Nov. 30 - Dec. 2 if the semiweekly deposit rule applies.
December 9
Deposit the payroll tax for payments on Dec. 3-6 if the semiweekly deposit rule applies.
December 12
Employees who work for tips. If you have employees who received $20 or more in tips during November, they are required to report them to you. They can use Form 4070.
December 14
Deposit the payroll tax for payments on Dec. 7-9 if the semiweekly deposit rule applies.
December 15
Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.
Corporations. Deposit the fourth installment of estimated income tax for 2011. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
December 16
Deposit the payroll tax for payments on Dec. 10-13 if the semiweekly deposit rule applies.
December 21
Deposit the payroll tax for payments on Dec. 14-16 if the semiweekly deposit rule applies.
December 23
Deposit the payroll tax for payments on Dec. 17-20 if the semiweekly deposit rule applies.
December 29
Deposit the payroll tax for payments on Dec. 21-23 if the semiweekly deposit rule applies.
December 30
Deposit the payroll tax for payments on Dec. 24-27 if the semiweekly deposit rule applies.
Sources:
IRS Publication 509, Tax Calendars for Use in 2011.
IRS Publication 1508, IRS Tax Calendar for Small Businesses and Self-employed.
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