Becky
VIP Member
- Joined
- Aug 26, 2011
- Messages
- 550
- Reaction score
- 55
General
December 10
Employees who work for tips: If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15
Corporations: Deposit the fourth installment of estimated income tax for 2015. A worksheet, Form 1120W, is available to help you estimate your tax for the year.
Employers
December 15
Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in November.
Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in November.
Excise
December 10
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the first 15 days of November.
December 14
Regular method taxes: Deposit the tax for the last 15 days of November.
December 28
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the last 15 days of November.
December 29
Regular method taxes: Deposit the tax for the first 15 days of December.
December 31
Wagering tax: File Form 730 and pay the tax on wagers accepted during November. Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in November.
______________________________________
The above information applies for Calendar Year taxpayers, and was taken from the IRS Tax Calendar for 2015, which can be found here: Publication 509: Tax Calendar 2015
The above list is a general overview and does not necessarily constitute a complete and accurate picture of your / your client's tax obligations for December. Care should be taken to ensure all deadlines are correctly adhered to.
December 10
Employees who work for tips: If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15
Corporations: Deposit the fourth installment of estimated income tax for 2015. A worksheet, Form 1120W, is available to help you estimate your tax for the year.
Employers
December 15
Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in November.
Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in November.
Excise
December 10
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the first 15 days of November.
December 14
Regular method taxes: Deposit the tax for the last 15 days of November.
December 28
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the last 15 days of November.
December 29
Regular method taxes: Deposit the tax for the first 15 days of December.
December 31
Wagering tax: File Form 730 and pay the tax on wagers accepted during November. Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in November.
______________________________________
The above information applies for Calendar Year taxpayers, and was taken from the IRS Tax Calendar for 2015, which can be found here: Publication 509: Tax Calendar 2015
The above list is a general overview and does not necessarily constitute a complete and accurate picture of your / your client's tax obligations for December. Care should be taken to ensure all deadlines are correctly adhered to.