document.write('<tr>  <td bgcolor="#000080" height="25" colspan="2" width="572"><font face="Arial Black" color="#FFFFFF" size="3">&nbsp;May&nbsp;2009</font></td>  </tr>');

document.write('<tr>  <td width="107" align="left" valign="top"></td> <td width="459" align="left"><font class="text"><img src="/images/http://www.clientsource.com/images/spacer.gif" width="1" height="10"></font></td>  </tr>');

document.write('<tr><td width="107" align="left" > </td><td width="459" align="left"> </td>  </tr> <tr>  <td width="107" align="left" valign="top"><font class="text"><b> May 11</b></font></td> <td width="459" align="left"><font class="text"><b>Employers</b> - Social Security, Medicare, and withheld income tax. File form 941 for the first quarter of 2009. This due date applies only if you deposited the tax for the quarter in full and on time.</font></td>  </tr>');

document.write('<tr>  <td width="107" align="left" valign="top"></td> <td width="459" align="left"><font class="text"><img src="http://www.clientsource.com/images/spacer.gif" width="1" height="10"></font></td></tr>');

document.write('<tr><td width="107" align="left" > </td><td width="459" align="left"> </td>  </tr> <tr>  <td width="107" align="left" valign="top"></td> <td width="459" align="left"><font class="text"><b>Employees</b> - who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.</font></td>  </tr>');

document.write('<tr>  <td width="107" align="left" valign="top"></td> <td width="459" align="left"><font class="text"><img src="http://www.clientsource.com/images/spacer.gif" width="1" height="10"></font></td>  </tr> ');

document.write('<tr><td width="107" align="left" valign="top"><font class="text"><b> May 15</b></font></td><td width="459" align="left"><font class="text"><b>Employers</b> - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.</font></td>  </tr>');

document.write('<tr>  <td width="107" align="left" valign="top"></td> <td width="459" align="left"><font class="text"><img src="http://www.clientsource.com/images/spacer.gif" width="1" height="10"></font></td>  </tr>');

document.write('<tr><td width="107" align="left" valign="top"></td> <td width="459" align="left"><font class="text"><b>Employers</b> - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.</font></td></tr>');

document.write('<tr>  <td width="107" align="left" valign="top"></td> <td width="459" align="left"><font class="text"><img src="http://www.clientsource.com/images/spacer.gif" width="1" height="10"></font></td>  </tr>');