| MONDAY | TUESDAY | WEDNESDAY | THURSDAY | FRIDAY | 
 
|   |   |   |   | 1Deposit Payroll tax for payments on Apr 25-28 if the semiweekly deposit rule applies. | 
 
| 4 | 5 | 6Deposit Payroll tax for payments on Apr 29-May 1 if the semiweekly deposit rule applies. | 7 | 8Deposit Payroll tax for payments on May 2-5 if the semiweekly deposit rule applies. | 
 
| 11Employers: Employees are required to report to you tips of $20 or more earned during April.File Form 941 if you timely deposited all required payments. | 12Watch Tax Talk Today, 2 p.m. ET | 13Deposit Payroll tax for payments on May 6-8 if the semiweekly deposit rule applies. | 14 | 15Deposit Payroll tax for April if the monthly deposit rule applies.Deposit Payroll tax for payments on May 9-12 if the semiweekly deposit rule applies. | 
 
| 18  | 19 | 20Deposit Payroll tax for payments on May 13-15 if the semiweekly deposit rule applies. | 21 | 22Deposit Payroll tax for payments on May 16-19 if the semiweekly deposit rule applies. | 
 
| 25Memorial Day | 26 | 27 |  28Payroll tax for payments on May 20-22 if the semiweekly deposit rule applies. | 29Deposit Payroll tax for payments on May 23-26 if the semiweekly deposit rule applies. |