USA December 2017 Federal tax deadlines for the USA

Ian

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General

December 11
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 2017. 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 made in November.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made 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 2017, which can be found here: Publication 509: Tax Calendar 2017.

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 2017. Care should be taken to ensure all deadlines are correctly adhered to.
 

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