December 2024

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 16

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 20

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
Telecommunications Tax
Tobacco and Vapor Products, Snuff, and Chewing Tobacco
Transient Room Tax
Utility Gross Receipts License Tax
Waste Tire Fee

December 26

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)

2024 Tax Calendar

January
February
March
April
May
June
July
August
September
October
November