SECTION 3. PROCEDURE

.01 Maximum Automobile Value for Using the Cents-per-mile Valuation Rule.

2009–3 I.R.B. 322 January 21, 2009

did not receive notification to file Form 944 in either of the two ways described above could call the IRS to determine if they were eligible and, if so, will receive a letter confirming their eligibility.

.05 Employers notified of their qualification to file Form 944 must file Form 944, Employer’s ANNUAL Federal Tax Return, for tax year 2009 rather than Forms 941, Employer’s QUARTERLY Federal Tax Re- turn .

.06 Sections 31.6011(a)–1T(a)(5)(i)(B) and 31.6011(a)–4T(a)(4)(i)(B) of the temporary regulations provide that the IRS may establish procedures in published guidance for employers to follow to request to receive notification of their qualification to file Forms 944, Employer’s ANNUAL Federal Tax Return, and for employers to follow to opt to file Forms 941, Employer’s QUARTERLY Federal Tax Return, after receiving notification of their qualification to file Forms 944. This revenue procedure constitutes published guidance for purposes of Treas. Reg. §§ 31.6011(a)–1T(a)(5)(i)(B) and 31.6011(a)–4T(a)(4)(i)(B). .07 Employers who file Forms 941 and 944 must deposit their employment tax liability in accordance with the rules in Treas. Reg. §§ 31.6302–1 and 31.6302–1T or, absent reasonable cause, the employers may be subject to the penalty for failure to deposit under section 6656. Generally, the same deposit rules apply to employers regardless of which form they file to report their employment tax liability; however, the de minimis deposit amount may be different. For more information on the deposit rules, see Publication 15 or the instructions to Forms 941 and 944 and the related Spanish-language returns or returns for U.S. possessions.

.08 For provisions relating to the time and place for filing returns, see Treas. Reg. §§ 31.6071(a)–1 and 31.6091–1, respectively.