December 16
Calendar-year corporations: Pay the fourth installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.
Employers: If the monthly deposit rule applies, deposit Social Security, Medicare, and the withheld income taxes for November.
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).