December 2012 Small Business Tax Dates
- DECEMBER BUSINESS TAX DATES
- Dec 5- Deposit payroll tax for payments on Nov 28-30 if the semiweekly deposit rule applies.
- Dec 7- Deposit payroll tax for payments on Dec 1-4 if the semiweekly deposit rule applies.
- Dec 10- Employers: Employees are required to report to you tips of $20 or more earned during November.
- Dec 12- Deposit payroll tax for payments on Dec 5-7 if the semiweekly deposit rule applies.
- Dec 14- Deposit payroll tax for payments on Dec 8-11 if the semiweekly deposit rule applies.
- Dec 17- Corporations: Deposit the fourth installment of your estimated tax for 2012. Deposit payroll tax for Nov if the monthly deposit rule applies.
- Dec 19- Deposit payroll tax for payments on Dec 12-14 if the semiweekly deposit rule applies.
- Dec 21- Deposit payroll tax for payments on Dec 15-18 if the semiweekly deposit rule applies.
- Dec 27- Deposit payroll tax for payments on Dec 19-21 if the semiweekly deposit rule applies.
- Dec 28- Deposit payroll tax for payments on Dec 22-25 if the semiweekly deposit rule applies.
- Dec 31- File Form 730 and pay tax on wagers accepted during November. File Form 2290 and pay the tax for vehicles first used during November.
David W Huff, CPA, PFS, MS is a partner at Person CPA Group. He provides clients with tax preparation and consulting services, accounting services, retirement plan and benefit consulting, accounting software technical support and training, and management advisory services. His specialty is helping new businesses organize their operations to maximize tax savings and move quickly from start-up to profitability. You can reach David by email at:david@personhuffcpa.com