November and December Tax Due Dates

November 2012

November 01

• Employers – Income Tax Withholding. Ask employees whose withholding allowances will be different in 2013 to fill out a new Form W-4.

November 13

• Employers – Social Security, Medicare, and withheld income tax. File form 941 for the third quarter of 2012. This due date applies only if you deposited the tax for the quarter in full and on time.

•  Employees – who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

November 15

• Employers – Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October. Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October. December 2012

December 2012

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 17

• Corporations – Deposit the fourth installment of estimated income tax for 2012. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

•  Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.

•  Employers – Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.