December 2012 – Important Tax Dates for Small Businesses

Wednesday, Dec. 5 – Federal payroll tax deposit due for payments made on Nov. 28-30 if subject to the semiweekly deposit rule.

Friday, Dec. 7 – Federal payroll tax deposit due for payments made on Dec. 1-4 if subject to the semiweekly deposit rule

Monday, Dec. 10 –  Employees required to report to their employer tips of $20 or more that were earned in November

Wednesday, Dec. 12 – Federal payroll tax deposit due for payments made on Dec. 5-7 if subject to the semiweekly deposit rule

Friday, Dec. 14 – Federal payroll tax deposit due for payments made on Dec. 8-11 if subject to the semiweekly rule

Monday, Dec. 17 – Federal payroll tax deposit due for November payments if subject to the monthly deposit rule

Monday, Dec. 17 – Corporations:  4th installment of 2012 estimated tax payment due

Wednesday, Dec. 19 – Federal payroll tax deposit due for payments made on Dec. 12-14 if subject to the semiweekly deposit rule

Thursday, Dec. 20 – Maryland sales tax payment due for November sales if on a monthly payment schedule

Friday, Dec. 21 – Federal payroll tax deposit due for payments made on Dec. 15-18 if subject to the semiweekly deposit rule

Thursday, Dec. 27 – Federal payroll tax deposit due for payments made on Dec. 19-21 if subject to the semiweekly deposit rule

Friday, Dec. 28 – Federal payroll tax deposit due for payments made on Dec. 22-25 if subject to the semiweekly deposit rule

Monday, Dec. 31 – Form 2290 and tax due for vehicles 1st used during November