December 15

Corporations – Deposit the fourth installment of estimated income tax for 2023. 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 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.