January seems like one of those dead months. People are recovering after the holidays, some are dieting and then failing and others are making plans for the new year in regards to career, health, vacation, etc...
But beyond that, I'm usually trying to recover financially from the holidays, so I try to cut back on my spending a little to get caught up. I'm not overspending to the point of putting myself completely in debt, but I usually end up spending a little more than usual at the holidays, so it just takes me a month or two to get everything back to normal. My mom's birthday is also in January (today, actually!), so I do a little something for her too. Usually just paying for whatever she decides she wants for dinner, and then I'll pick up a cake from the store and maybe some flowers. This year, I'll be taking her out to eat, and I had plans to make a cake, but time slipped away from me and I didn't look up a tiramisu recipe in time. Maybe next year lol.
This year's a little different for me since I'm looking at going back to school later this year (or next spring at the latest), so I'm also saving money for that.