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December 2026
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News
December 2026
Main Content
NOTE: If a return due date falls on a scheduled holiday or weekend, returns will be due the next working day.
December 10
Legal Process
Twice-Monthly Income Tax Withholding Return (November 16—November 30 payment)
December 15
Corporation Income Tax/LLET and Pass-through Entity Return and Payment Due (FY ending 8/31)
Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 8/31)
Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 6/30)
Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 3/31)
Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 12/31)
Monthly Income Tax Withholding Return (November payment)
Motor Vehicle Usage Tax—Loaner/Rental
Nonresident Withholding Tax Return and Payment Due (FY ending 8/31)
December 21
Alcohol Tax
Cigarette Wholesaler
Coal Severance Tax Return (November payment)
Commercial Mobile Radio Service (CMRS) 911 Charge
Consumer Use Tax
Health Care Provider Tax
Insurance Premium Surcharge
Motor Vehicle Rental/Ride Share Tax
Oil Production Tax Return (November payment)
Sales Tax (Monthly)
Sports Wagering Excise Tax
Telecommunications Tax
Tobacco and Vapor Products, Snuff, and Chewing Tobacco
Transient Room Tax
Utility Gross Receipts License Tax
Waste Tire Fee
December 28
Electric Vehicle Power Excise Tax
Motor Fuels Tax
Sales Tax Accelerated Filers
Twice-Monthly Income Tax Withholding Return (December 1—December 15 payment)
December 31
Minerals and Gas Severance Tax Return (November payment)
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2026 Tax Calendar
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