Internal Revenue Bulletin:  2009-45 

November 9, 2009 

EMPLOYMENT TAX


Table of Contents

Rev. Proc. 2009-51 Rev. Proc. 2009-51

This document sets forth the procedures for employers who are eligible to file Form 944, Employer’s Annual Federal Tax Return, to use to request to file Form 944 instead of Forms 941, Employer’s Quarterly Federal Tax Return, for tax years beginning on or after January 1, 2010. In addition, this document sets forth the procedures for employers who previously were notified to file Form 944 to use to request to file Forms 941 instead for tax years beginning on or after January 1, 2010.


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