November 2025

November 10

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

November 10

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.

November 17

Calendar-year exempt organizations – 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.

November 17

Employers – Deposit non-payroll withheld income tax for October if the monthly deposit rule applies.

November 17

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

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.

December 15

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

December 15

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