November 2025

 

November 10

• Individuals:

  • Report October tip income of $20 or more to employers (Form 4070).

• Employers:

  • Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) if all of the associated taxes due were deposited on time and in full.

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November 17

• Calendar-year exempt organization:

  • File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due.

• Employers:

  • Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.

  • Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.

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December 2025

 

December 10

• Individuals:

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

 

December 15

• Employers:

  • Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.

  • Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.

• Calendar-year corporations:

  • Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.