SECTION 3. SCOPE

This revenue procedure applies to employers who are notified by the IRS that they should file Form 944 rather than Forms 941 and to qualified employers who choose to file Forms 944 beginning in the 2009 tax year.

value of the personal use under regulations section 1.61–21(f) (Commuting valuation) or the general valuation rules of section 1.61–21(b) or may determine the Annual Lease Value of such automobile separately under the automobile lease valuation rule of section 1.61–21(d)(2) if the applicable requirements are met.