If you received $20 or more in tips in one calendar month, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer.
Report tips for the previous calendar month to your employer on the following dates.
December 10 (Employees who work for tips)
If you received $20 or more in tips during November, report them to your employer - Details
December 15 (Corporations)
Deposit the fourth installment of estimated income tax for 2014 - Details
December 25 (Everyone)
Federal Holiday (Christmas Day) - Details