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December 2023 tax and compliance deadlines

Hello, December!


Key Compliance Dates:


Friday, Dec. 1—Semiweekly depositors deposit FICA and withheld income tax on wages paid on Nov. 25-28.


Wednesday, Dec. 6—Semiweekly depositors deposit FICA and withheld income tax on wages paid on Nov. 29-Dec. 1.


Friday, Dec. 8—Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 2-5.


Monday, Dec. 11—Tipped employees who received $20 or more in tips during November report them to the employer on Form 4070, Employees Report of Tips to Employer.


Wednesday, Dec. 13:

  • Monthly depositors deposit FICA and withheld income tax for November.

  • Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 6-8.

  • Calendar-year corporations pay fourth installment of 2023 estimated tax.

Friday, Dec. 15:

  • Corporations. Deposit the fourth installment of estimated income tax for 2023. A worksheet, Form 1120-W, Estimated Tax for Corporations, is available to help you estimate your tax for the year.

  • Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in November.

  • Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 9-12.

Wednesday, Dec. 20—Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 13-15.


Friday, Dec. 22—Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 16-19.


Thursday, Dec. 28—Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 20-22.


Friday, Dec. 29:


  • Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 23-26.

  • Employers must pay 50% of the amount of the employer share of Social Security tax for 2020 that was deferred under the Coronavirus Aid, Relief, and Economic Security Act. The remainder of the deferred tax is due by Dec. 31, 2023.



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