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

November brings a new set of tax deadlines for Maryland taxpayers—whether you’re an individual, business owner, payroll filer, or fiduciary. Staying ahead of federal and state tax deadlines helps you avoid costly penalties, keep your records in order, and maintain peace of mind as the year winds down.

This month’s guide spotlights what you need to know to stay on track, meet your November 2025 tax obligations, and maximize opportunities for a smoother filing season.

• • Federal Tax Deadlines 🏛️

  • ✅ November 10th   

  • Tip Income Reporting

    • • Who: Employees who received $20 or more in tips during October.
    • • What to Do: Report tips to your employer using IRS Form 4070.
    • • Employers: Include reported tips in payroll tax calculations and remit applicable taxes via EFTPS or your payroll provider.
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  • 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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• Form 941 (Employer’s Quarterly Federal Tax Return)

• • Due Date: If all required deposits were made on time, Form 941 for the 3rd quarter can be filed by November 10, 2025.
• • Who Must File: All employers who pay wages subject to income tax withholding, Social Security, or Medicare taxes.
  • What to Do:
  • Complete and file IRS Form 941 for the third quarter (July–September 2025).
  • Report total wages paid, tips reported, federal income tax withheld, and both employer and employee shares of Social Security and Medicare taxes.

   

  Payment Instructions:
  • • If you have a balance due, pay electronically via EFTPS, or mail a check with Form 941-V payment voucher.
  • • If all deposits were made on time and in full, no payment is due with the return.
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  • 💼 November 17 – Monthly Payroll Tax Deposits

    • • Who: Employers on a monthly deposit schedule.
    • • What to Do: Deposit payroll taxes for October wages.
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    • Payment Instructions:
      • Use EFTPS to schedule Federal deposits. Ensure your business is enrolled and has a valid PIN.
      • Deposit Schedule:

• Semi-weekly depositors:

• Payday Wednesday–Friday → Deposit by the following Wednesday

• Payday Saturday–Tuesday → Deposit by the following Friday

• Monthly depositors: Deposit payroll taxes for October by November 17, 2025.

• Next-day rule: If $100,000+ in tax liability is accumulated on any day, deposit by the next business day

• Nonpayroll withholding deposits: If you withhold federal income tax on nonpayroll items (like pensions, annuities, gambling winnings), monthly depositors must deposit October’s withholding by Nov 17.
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  • • • 📌 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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  • Maryland State Tax Deadlines 🏛️

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• ✅ November 17

  💼Withholding Tax (Form MW506)

  • • Who: Employers with monthly or semi-weekly payroll deposit schedules.
  • • What to Do:
    • • Monthly Filers: Deposit October’s withholding tax.
    • • Semi-weekly Filers: Follow the federal semi-weekly deposit schedule.
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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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    • 📌 Important: Maryland assigns payroll deposit frequencies based on your withholding volume. Confirm whether you are a monthly, semi-weekly, or accelerated filer.
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  🗓️ November 20 – Maryland Sales & Use Tax

  • • Who: Businesses collecting Maryland sales tax.
  • • What to Do: File and remit payment for October sales tax.
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  • Payment Instructions:
    • • Use Maryland Tax Connect to file and pay. Ensure your account is active and linked to your business license.
    • 📌 Important: Maryland assigns filing frequencies based on your annual sales tax liability. You may be on a monthly, quarterly, semiannual, or annual schedule. If no filing frequency was provided, November 20 is the default due date for reporting and payment.
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  Lastly, update your Form W-4 for 2026.

   

  November is a great time for employees to review and update their IRS Form W-4 (Employee’s Withholding Certificate) for the upcoming year. Life changes—such as marriage, divorce, a new job, or changes in dependents—can affect your tax withholding. Updating your W-4 ensures the correct amount of federal income tax is withheld from your paychecks in 2026.

   

  • What to Do:
  • Review your current withholding using the IRS Tax Withholding Estimator (irs.gov/W4App).
  • • Submit a new Form W-4 to your employer if you need to make changes.
  • The 2026 revision of Form W-4 will be available by mid-December at irs.gov/FormW4.

   

  Why it matters:
  • Avoid surprises at tax time—updating your W-4 helps prevent owing taxes or receiving an unexpected refund.
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  • 🔗 Need a form or instructions? Visit our Resource Page.

  • 📰 Maryland Comptroller’s offices are closed on November 11 (Veterans' Day), November 27 (Thanksgiving), and November 28 (American Indian Heritage Day), but online filing and payment services remain available.
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    ✅ Final Reminder

    Staying ahead of tax deadlines helps avoid penalties, maintain compliance, and keep your business running smoothly. If you're unsure about your filing frequency or need help locating the correct forms, give us a call, we're here to support you.

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