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Essential December 2025 Tax Deadlines for Businesses

December marks a crucial period for businesses as they navigate essential tax deadlines, such as corporate estimated tax payments and payroll tax deposits. Additionally, it's a critical time to finalize year-end fiscal actions before the curtain falls on December 31.

December 15 - Corporate Estimated Taxes

Businesses operating on a calendar year basis should be aware that December 15 is the due date for their fourth installment of estimated tax payments for the tax year 2025.

December 15 - Payroll Taxes

Employers subject to the monthly deposit rule must remit their Social Security, Medicare, and withheld income taxes by December 15 for the payroll processed in November 2025. Similarly, any nonpayroll withholding deposits under the monthly rule are due on this date.

December 31 - Year-End Caution

It's crucial to note that December 31 is the final day to complete any critical financial transactions or actions. Given that some banks or institutions may be closed on this day, it's wise to consider completing transactions earlier to avoid last-minute complications.

Weekend and Holiday Extensions

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Should any tax due date coincide with a Saturday, Sunday, or legal holiday, the deadline is generally extended to the next business day that is not a legal holiday. 

Disaster Area Extensions

If your business is located in a federally designated disaster area, certain deadlines may be extended. It's advisable to stay informed through these resources:
FEMA: https://www.fema.gov/disaster/declarations
IRS: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations

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