Tax Due Dates

November 2018
 
During November
Employers – Income tax withholding. Ask employees whose withholding allowances will be different in 2019 to fill out a new Form W-4. The 2019 revision of Form W-4 will be available on the IRS website by mid-December.
 
November 13
Employees – who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
 
Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2018. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.
 
November 15
Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.
 
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.
 
December 2018
 
December 10
Employees – who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
 
December 17
Corporations – Deposit the fourth installment of estimated income tax for 2018. 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.
 
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.