December – Federal Specific

December 15

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

Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.

Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in November.

December – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

December – County Specific

December – City Specific