November 2025 Business Due Dates
November 10 – Social Security, Medicare and Withheld Income Tax
File Form 941 for the third quarter of 2025. This due date applies only if you deposited the tax for the quarter in full and on time.
November 17 – Social Security, Medicare and Withheld Income Tax
If you are an employer and the monthly deposit rules apply, November 17 is the due date for you to make your deposit of Social Security, Medicare, and withheld income tax for October 2025. This is also the due date for the nonpayroll withholding deposit for October 2025 if the monthly deposit rule applies.
Weekends & Holidays:
If a due date falls on a Saturday, Sunday or legal holiday, the due date is automatically extended until the next business day that is not itself a legal holiday.
Disaster Area Extensions:
Please note that when a geographical area is designated as a disaster area, due dates will be extended. For more information whether an area has been designated a disaster area and the filing extension dates visit the following websites:
FEMA: https://www.fema.gov/disaster/declarations
IRS: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations
November 2025 Individual Due Dates
November 10 – Report Tips to Employer
If you are an employee who works for tips and received more than $20 in tips during October 2025, you are required to report them to your employer on IRS Form 4070 no later than November 10. Your employer is required to withhold FICA taxes and income tax withholding for these tips from your regular wages. If your regular wages are insufficient to cover the FICA and tax withholding, the employer will report the amount of the uncollected withholding in box 8 of your W-2 for the year. You will be required to pay the uncollected withholding when your return for the year is filed.
Weekends & Holidays:
If a due date falls on a Saturday, Sunday or legal holiday, the due date is automatically extended until the next business day that is not itself a legal holiday.
Disaster Area Extensions:
Please note that when a geographical area is designated as a disaster area, due dates will be extended. For more information whether an area has been designated a disaster area and the filing extension dates visit the following websites:
FEMA: https://www.fema.gov/disaster/declarations
IRS: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations
