Tax Law and News

December 2025 tax and compliance deadlines

Written by Christopher J. Picciurro, CPA/PFS, MBA, ARA
Modified Nov 4, 2025
1 min read

We’re dreaming of a snow-filled holiday! As the year winds down and the with the holidays upon us, it’s time to shift your focus to end-of-year activities. Along the way, don’t forget about these important tax and compliance deadlines for December 2025, and be sure to share this list with your clients.

In December, it is recommended that you:

Finalize year-end planning moves with clients: Review retirement contributions, required minimum distributions (RMDs), and income timing strategies.
Implement and test Al-powered tools: Enhance document intake, workflow optimization, and email efficiency in preparation for filing season.
Confirm proper reporting of November tips: Ensure compliance by December 10 and verify payroll tax deposits follow IRS Publication 509 guidelines.
Review client eligibility for new One Big Beautiful Bill Act deductions and credits: Position clients for optimal 2025 tax outcomes under the One Big Beautiful Bill Act.
Prepare internal systems for the new year: Close out books, streamline onboarding, and confirm engagement processes are ready for January 2026.

Key Compliance Dates

Wednesday, December 10: Employees who received $20 or more in tips during November must report them to their employer.

Friday, December 12: Under the semiweekly deposit rule, taxes accrued during November 16-30 must be electronically deposited by this date.

Monday, December 15: Employers applying the monthly deposit rule must deposit Social Security, Medicare, and withheld income tax on payments made in November.

Wednesday, December 31: Employers must file Form 730, Monthly Tax Return for Wagers, for wagers accepted during November, and Form 2290, Heavy Highway Vehicle Use Tax Return, for vehicles first used in November.

Intuit® Accountant Resources

Key Tax Facts for 2025
The December 2025 calendar with filing deadlines and reminders for you and your clients.
One Big Beautiful Bill summary and tax changes
Navigating the tax landscape
IRS annual inflation adjustments for tax years 2024 and 2025

Chris Picciurro is a highly respected expert in U.S.-based tax planning and strategy for real estate investors. Based in Franklin, TN, where he resides with his family, Chris is an accomplished public speaker, recognized for delivering informative and engaging presentations at notable events hosted by organizations such as the National Association of Tax Professionals (NATP), Michigan Association of CPAs, and the Memphis Investment Group. He also previously participated as an Adjust Professor at Baker College and Davenport University. Chris served on the Intuit Tax Council from 2017-2020, and is a co-founder and executive officer of the Integrated CPA Group, founder of Teaching Tax Flow, and the Monthly Recurring Revenue Institute. More from Christopher J. Picciurro, CPA/PFS, MBA, ARA