Your December Checklist: Close Out 2025 Strong
Everything you need to close out 2025 strong — Q4 estimated taxes, last-minute moves, and a local alert on Orange Beach & Gulf Shores lodging-tax filing changes.
December is here, and many small business owners have that nagging "did I miss a deduction?" feeling. Time to knock out a few smart moves before the calendar flips.
December Deadlines (the ones that actually matter)
| Date | What's Due | Baldwin / Gulf Shores / Orange Beach Note |
|---|---|---|
| Jan 15, 2026 | Q4 2025 estimated taxes | Safe harbor = 100% of 2024 tax if AGI < $150k (MFJ) |
| Dec 31 | Pre-pay 2026 property taxes (county accepts) | Locks it into the new $40k SALT cap — call Baldwin Revenue if unsure |
| Dec 31 | Max HSA / IRA catch-ups | Extra $1,000 each if 50+ — still deductible on your 2025 return |
| 20th of month | Monthly lodging tax (16% in OB) | Include December holiday bookings — Airbnb/Vrbo remit, but verify splits |
Maximize your 2025 SALT deduction while the $40,000 cap is wide open
The new $40,000 SALT cap is in effect for 2025 through 2029 only (it drops back to $10,000 in 2030). That makes 2025 the perfect year to "bunch" as much state and local tax as you can:
- Pay any remaining 2025 Alabama estimated income taxes (or your full balance due) in December instead of waiting until April
- If you have a big 2025 state income tax balance, consider paying it with your December estimated payment
- Pay the second installment of your 2025 Baldwin County property tax bill by December 31 if you're on the two-payment plan
- Bunch other deductible expenses — charity, medical, etc. — anything to push you over the standard deduction
- Buy equipment before New Year's — 60% bonus depreciation is still alive for 2025 purchases
Bookkeeping quick hits (do these this week)
- Highlight December tips & overtime (still nontaxable under OBBBA)
- Run a 2025 P&L preview — catch the odd stuff while you remember it
- Back everything up to the cloud
Orange Beach & Gulf Shores owners, take note
The city tightened lodging-tax filing rules this fall. If you collected more than $2,500/month in lodging tax during 2025 (most two-bedroom units and up), you're now required to file and pay monthly instead of quarterly starting January 2026.
Airbnb and Vrbo handle the collection, but you still need to confirm the split (10% city + 4% state + 2% county) lands correctly in your MAT account.
Quick fix: log in this week, run one test filing, and you're set for the whole year.
An estimate calculator plus a lodging-tax splitter for Orange Beach & Gulf Shores.
Request the Closer Kit →Need a second set of eyes before the 31st? Just email or call — we're local and we answer fast.
These newsletters provide general tax and bookkeeping education only and are not personalized advice. Consult your CPA about your specific situation. Wishing you and your loved ones a very Merry Christmas and a great New Year.