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Tax Calendar: November and December 2018

Lavelle & Finn


NOVEMBER 2018

Employers. Ask employees whose withholding allowances will be different in 2019 to fill out a new Form W-4 or Form W-4(SP). The 2019 revision of Form W-4 will be available by mid-December at IRS.gov/FormW4.

 

November 13

Employers. For Social Security, Medicare, and withheld income tax, file Form 941 for the third quarter of 2018. This due date applies only if you deposited the tax for the quarter in full and on time.

 

November 15

Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in October if the monthly rule applies.

 

DECEMBER 2018

December 17

Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in November if the monthly rule applies.

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.