December 10, 2024

Individuals – Report November tip income of $20 or more to employers (Form 4070).

December 16, 2024

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.