| January | February | March | April | May | June | July | August | September | October | November | December |
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| Sun | Monday | Tuesday | Wednesday | Thursday | Friday | Sat |
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1 Stop advance credit of the Earned Income Credit for any employee not submitting a new Form W-5. |
2 | ||||
| 3 | 4 | 5 | 6 Deposit payroll tax for payments on Jan 1st if the semiweekly deposit rule applies. |
7 | 8 Deposit payroll tax for payments on Jan 2–5 if the semiweekly deposit rule applies. |
9 |
| 10 | 11 Employers: Employees are required to report to you tips of $20 or more earned during Dec 2009 |
12 | 13 Deposit payroll tax for payments on Jan 6–8 if the semiweekly deposit rule applies. |
14 | 15 |16 1/15 - Individuals: Pay the final installment of your 2009 estimated tax. Use Form 1040-ES. Farmers and fishermen: Pay your estimated tax for 2009. Use Form 1040-ES. Employers: Deposit payroll tax for Dec 2009 if the monthly deposit rule applies. Deposit payroll tax for payments on Jan 9–12 if the semiweekly deposit rule applies. |
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| 17 | 18 Martin Luther King Jr.'s Birthday |
19 | 20 | 21 Deposit payroll tax for payments on Jan 13–15 if the semiweekly deposit rule applies. |
22 Deposit payroll tax for payments on Jan 16–19 if the semiweekly deposit rule applies. |
23 |
| 24 | 25 | 26 | 27 Deposit payroll tax for payments on Jan 20–22 if the semiweekly deposit rule applies. |
28 | 29 Deposit payroll tax for payments on Jan 23–26 if the semiweekly deposit rule applies |
30 |
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