SECTION 1. PURPOSE
Internal Revenue Bulletin 2009-3 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure sets forth the procedures for employers to follow to request to receive notification of their qualification to file Forms 944, Employer’s ANNUAL Federal Tax Return, and also sets forth the procedures for employers who were notified that they should file Form 944, Employer’s ANNUAL Federal Tax Return, who wish to request to file Forms 941, Employer’s QUARTERLY Fed- eral Tax Return, instead for tax year 2009.
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