TD 9507 [December 13, 2010] Final regulations eliminate use of paper deposit coupons. REG-153340-09 [August 23, 2010] These proposed regulations would require electronic deposits in 2011. Treasury Decision 9496 [August 16, 2010] This decision provides guidance for payment card reporting rules beginning in 2011. Notice 2010-44 [June 1, 2010] Explains the rules for small employers to claim the new health insurance credit under Code section Section 45R. Regulation 137036-08 [February 8, 2010 These proposed regulations address third-party agent reporting of FUTA tax under Section 3504. Revenue Ruling 2005-24 [April 18, 2005] This revenue ruling provides guidance on medical reimbursement plans.