The following tax-related deadlines in December, 2025 can be important for some businesses and taxpayers.
December 10, 2025 - Employees who received $20.00 or more in tips during November, 2025 are required to report their tips to their employers.
December 12, 2025 - Employers required to make semi-weekly tax deposits under IRS rules, must electronically deposit their taxes accrued during the period of November 16 thru 30, 2025.
December 15, 2025 - Under the IRS monthly tax deposit rules, employers must deposit their Social Security, Medicare, and withholding taxes for wages paid during the month of November, 2025.
December 31, 2025 - For individuals or entities accepting certain wagers, such excise or income taxes on wagers during the month of November, 2025 must be reported, generally using IRS Form 730 (wager taxes).
December 31, 2025 - For vehicles, first used at any time during November, 2025, and meeting the 'heavy highway vehicle' use tax requirements, business owners must file IRS Form 2290 prior to January 1, 2026.
