I pay no taxes whatsoever until the position is closed out - probably in Jan. 2014. Either I'll buy back the contracts for a song in early Jan. 2014 or I'll let them expire worthless - assuming that C doesn't go below $23 a share (it's over $39 now).
Selling options short is the reverse of what happens when you buy a stock or options. When you buy stock or options, no taxes are paid until the position is closed out with a sale. With naked puts, it's the sell side that comes first. Later on, the position will be closed out with a buy or allowing the options to expire worthless. In either case, no taxes are due until the position is closed out. How can I pay taxes when I don't know what the profit will be? The mere selling of put options is NOT a taxable event; a taxable event occurs only after there has been a sale AND a closeout buy or the options expire worthless.
Moreover, since I'm selling the puts in December 2012 and won't close them out until Jan. 2014, my gains will be LONG-TERM gains and those gains which will be bookwed in January 2014 will mean that I'll have until April 15, 2015 to give Uncle Sam his cut.