Published Guidance

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.