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December 2025 Tax Deadlines & Payment Guide

Written by AllTax Accounting | Dec 10, 2025

For Marylanders, Individuals, Businesses, Payroll Filers, and Fiduciaries

 

December brings critical tax deadlines for Maryland taxpayers—whether you’re an individual, business owner, payroll filer, or fiduciary. Staying ahead of both federal and state requirements this month is essential to avoid costly penalties, keep your records accurate, and finish the year strong.


This guide highlights the key IRS and Maryland deadlines you need to know for December 2025, helping you stay compliant and take advantage of year-end opportunities for a smoother tax season.

 

    • Federal Tax Deadlines 🏛️

    • December 10, 2025 - Tip Income Reporting
      • • Employees: Report tips of $20 or more received in November to their employer. This ensures proper withholding for Social Security, Medicare, and income taxes. Report tips to your employer using IRS Form 4070.
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      • • Employers: Include reported tips in payroll tax calculations and remit applicable taxes via EFTPS or your payroll provider.

    • Payment Instructions:

      Employers must include reported tips in payroll tax calculations and remit applicable taxes via EFTPS or their payroll provider.

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  • December 12, 2025- Semiweekly Payroll Tax Deposit
    Semiweekly depositors must deposit payroll taxes accrued from November 16–30. This includes Social Security, Medicare, and withheld income tax.
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  • December 15, 2025– Monthly Payroll Tax Deposit
    Monthly depositors must deposit Social Security, Medicare, and withheld income tax for November payroll. Missing this deadline could result in penalties.

 

Special Note: Next-Day Deposit Rule

If your business accumulates $100,000 or more in federal employment tax liability on any single day, you must deposit the taxes by the next business day, regardless of your regular deposit schedule. Triggering this rule also makes you a semiweekly depositor for the rest of the year and the following year.
 
  • Nonpayroll withholding deposits: If you withhold federal income tax on nonpayroll items (like pensions, annuities, gambling winnings), monthly depositors must deposit November’s withholding by Dec 15.

        • 📌 Important: Your deposit schedule is determined by your prior payroll tax liability. Check IRS Publication 15 or consult your payroll provider to confirm your frequency.
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  • Payment Instructions:
    • Use EFTPS to schedule Federal deposits. Ensure your business is enrolled and has a valid PIN.
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  • December 31, 2025– Charitable Contribution Deadline
    The final day to make charitable contributions deductible for the 2025 tax year. Donations must be completed by this date to qualify for a deduction.
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    • Maryland State Tax Deadlines 🏛️

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  • December 15, 2025 – Corporate Estimated Tax & Employer Withholding
    • • Corporations: Fourth estimated tax payment due to the Maryland Comptroller.
    • • Employer Withholding (Monthly Filers): November withholding return and payment due.
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      • 📌 Important: Maryland assigns payroll deposit frequencies based on your withholding volume. Confirm whether you are a annual, quarterly, monthly, semi-weekly, or accelerated filer.
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      • December 20, 2025 – Sales and Use Tax Filing
        November sales tax return and payment due for monthly filers.
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      • 📌 Important: 
        Maryland assigns your filing frequency (monthly, quarterly, or annually) based on your average tax liability. If you’re a quarterly filer, your next deadline will be January 20, 2026 for Q4. Annual filers also submit by January 20 for the prior year.
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      • Payment Instructions:
        • File and pay via Maryland Tax Connect. Ensure your account is active and linked to your business license.
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