document.write('<tr>  <td bgcolor="#000080" height="25" colspan="2" width="572"><font face="Arial Black" color="#FFFFFF" size="3">&nbsp;July&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="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> July 10</b></font></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 June, 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> July 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 June.</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 June.</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> July 31</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 second quarter of 2009. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until August 10 to file the return.</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"></font></td> <td width="459" align="left"><font class="text"><b>Employers</b> - Federal Unemployment Tax. Deposit the tax owed through June if more than $500.</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"></font></td> <td width="459" align="left"><font class="text"><b>Employers</b> - If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2008. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.</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"></font></td> <td width="459" align="left"><font class="text"><b>Certain Small Employers</b> - Deposit any undeposited tax if your tax liability is $2,500 or more for 2009 but less than $2,500 for the second quarter.</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>');