January 10, 2018 @ 12:00 am - January 11, 2018 @ 12:00 am Employers: Employees are required to report to you tips of $20 or more earned during Dec 2017
January 5, 2018 @ 12:00 am - January 6, 2018 @ 12:00 am Deposit payroll tax for payments on Jan. 1-2 if the semiweekly deposit rule applies.
January 2, 2018 @ 12:00 am - January 3, 2018 @ 12:00 am File Form 730 and pay the tax on wagers accepted during Nov 2017.