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*December 17 is the due date for calendar-year corporations to pay the last installment of 2012 estimated income tax.

*December 31 is the deadline for paying expenses you want to deduct on your 2012 income tax return.
*December 31 is the deadline for completing 2012 tax-free gifts of up to $13,000 per recipient.

*Planning a wedding or divorce? Your marital status on December 31 determines your tax filing status for all of 2012.

*Unless Congress passes an extension, the 2% cut in payroll taxes for employees ends after December 31.

*The child tax credit, currently at $1,000 per child under age 17, is scheduled to be reduced to $500 next year.

*Get the documentation you’ll need for all your 2012 charitable contributions, or you risk losing your deduction.

*The IRS is relaxing the rules for victims of Hurricane Sandy, allowing them to access money in their retirement accounts.