Small Business Taxes & Management

To Do List -- Federal


Small Business Taxes & ManagementTM--Copyright 2025, A/N Group, Inc.

 

 

December 10, 2025

 

December 15, 2025

 

Various

Form 8300 (statement to payer of cash of more than $10,000) must be filed with the IRS by the 15th day following the transaction.

 

Semi-Weekly Employment Tax Deposit Schedule for December:

Payroll Date     Deposit Date
Nov 29-Dec 2 Dec 5
Dec 3-5 Dec 10
Dec 6-9 Dec 12
Dec 10-12 Dec 17
Dec 13-16 Dec 19
Dec 17=19 Dec 24
Dec 20-23 Dec 29
Dec 24-26 Dec 31
Dec 27-30 Jan 5
Dec 31 Jan 7
Special Rule: Employers must deposit taxes on next banking day after date employment tax liability exceeds $100,000.

 


Copyright 2025 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. Articles in this publication are not intended to be used, and cannot be used, for the purpose of avoiding accuracy-related penalties that may be imposed on a taxpayer. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources.--ISSN 1089-1536


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