November 2022

Employers - Income tax withholding. Encourage employees to fill out a new Form W-4 for 2023 if they experienced any personal financial changes. The 2023 revision of Form W-4 will be available on the IRS website by mid-December.
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 2022. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.
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 2022

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.
Corporations - Deposit the fourth installment of estimated income tax for 2022. 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.

Tax Season Begins.
Employers - Due date to send W-2 forms.
Employers - Give annual information statements to recipients of certain payments you made during 2022. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.