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
