December
| 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 2021. 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 – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November. |
January
| January 10 | Employees – who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070. |
| January 15 | Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December. Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November. |