USA December 2016 Federal tax dates for the US

Becky

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General

December 12
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 instalment of estimated income tax for 2016. 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.

Nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in November.


Excise

December 12
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.


______________________________________

The above information applies for Calendar Year taxpayers, and was taken from the IRS Tax Calendar for 2016, which can be found here: Publication 509: Tax Calendar 2016

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 2016. Care should be taken to ensure all deadlines are correctly adhered to.
 

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