November 2025

• November 10Individuals - Report October tip income of $20 or more to employers (Form 4070).

• November 10Employers - 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 17Calendar-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 17Employers - Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.

• November 17Employers - Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.

December 2025

• December 10Individuals - Report November tip income of $20 or more to employers (Form 4070).

• December 15Employers - Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.

• December 15Employers - Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.

• December 15Calendar-year corporations - Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.

the time to pay taxes owed. You must still pay by the original deadline to avoid penalties. IRS+1

• These deadlines refer to federal filings. Your state may have different deadlines or additional requirements.