As an individual or business, it is your responsibility to be aware of and to meet your tax filing/reporting deadlines. This calendar summarizes important tax reporting and filing data for individuals, businesses and other taxpayers for the month of December 2012.
December 5
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates November 28–30.
December 7
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates December 1–4.
December 10
Employees who work for tips. Employees who received $20 or more in tips during November must report them to their employer using Form 4070.
December 12
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates December 5–7.
December 14
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates December 8–11.
December 19
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates December 12–14.
December 21
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates December 15–18.
December 27
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates December 19–21.
December 28
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates December 22–25.
January 3
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates December 26–28.
January 4
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates December 29–31.
If and only to the extent that this publication contains contributions from tax professionals who are subject to the rules of professional conduct set forth in Circular 230, as promulgated by the United States Department of the Treasury, the publisher, on behalf of those contributors, hereby states that any U.S. federal tax advice that is contained in such contributions was not intended or written to be used by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer by the Internal Revenue Service, and it cannot be used by any taxpayer for such purpose.