Internal Revenue Bulletin:  2009-5 

February 2, 2009 

EMPLOYMENT TAX


Table of Contents

T.D. 9440 T.D. 9440

Final, temporary, and proposed regulations under sections 6011 and 6302 of the Code relate to the annual filing of federal employment tax returns and requirements for employment tax deposits. The regulations concern reporting and paying income taxes withheld from wages and reporting and paying taxes under the Federal Insurance Contributions Act (FICA) (collectively, “employment taxes”). The regulations generally allow certain employers to file a Form 944, Employer’s ANNUAL Federal Tax Return, rather than Form 941, Employer’s QUARTERLY Federal Tax Return.

REG-148568-04 REG-148568-04

Final, temporary, and proposed regulations under sections 6011 and 6302 of the Code relate to the annual filing of federal employment tax returns and requirements for employment tax deposits. The regulations concern reporting and paying income taxes withheld from wages and reporting and paying taxes under the Federal Insurance Contributions Act (FICA) (collectively, “employment taxes”). The regulations generally allow certain employers to file a Form 944, Employer’s ANNUAL Federal Tax Return, rather than Form 941, Employer’s QUARTERLY Federal Tax Return.


More Internal Revenue Bulletins