SECTION 4. PROCEDURES

.01 Employers eligible to opt out. For tax year 2009, employers who are notified that they should file Form 944 may opt out if they timely notify the IRS that they satisfy at least one of the following conditions:

(1) The employer anticipates that its employment tax liability for tax year 2009 will be more than $1,000; or

(2) The employer wants to file electronically quarterly Forms 941 for tax year 2009. Employers who received notification to file Form 944 in prior years and did not previously opt out of filing Form 944 are eligible to opt out for tax year 2009 if they satisfy one of the conditions listed above.

.02 Opt-out procedures. Employers who satisfy one of the conditions in section 4.01 must call or write the IRS stating that they want to opt out of filing Form 944 before the applicable due date, as indicated below. Employers can find the appropriate IRS contact phone number and mailing address below.

(1) Due dates . (a) Employers who have previously filed Form 941 or Form 944 or the related Span- ish-language returns or returns for U.S. possessions . Employers who want to call to opt out of filing Form 944 must call the IRS on or before April 1, 2009. Employers who want to write to opt out of filing Form 944 must have their written correspondence postmarked on or before March 15, 2009. (b) New employers . Businesses that recently received an employer identification number or had an employer identification number but were not previously required

26 CFR 601.202: Closing agreements. (Also Part I, §§ 446, 482, 7121; 1.446–1, 301.7121–1.)

Rev. Proc. 2009–14

to file Form 941 or Form 944 or the related Spanish-language returns or returns for U.S. possessions who want to call to opt out must call the IRS on or before the first day of the month that their first required Form 941 is due ( i.e., call made on or before April 1, 2009, July 1, 2009, October 1, 2009, or January 1, 2010). Employers who want to write to opt out of filing Form 944 must have their written correspondence postmarked on or before the 15 ^th day of the month before their first required Form 941 is due ( i.e., correspondence postmarked on or before March 15, 2009, June 15, 2009, September 15, 2009, or December 15, 2009). For any due date that falls on a Saturday, Sunday, or legal holiday, the last day employers may call the IRS or have their written correspondence postmarked is the next business day following that Saturday, Sunday, or legal holiday.

(2) Phone numbers . Employers can call the IRS to opt out of filing Form 944 by using the following phone numbers:

(a) Employers in the United States, including Puerto Rico and the U.S. Virgin Islands, can call 1–800–829–4933.

(b) Employers in Guam can call 671–472–7471. (c) All other international callers can call 01–215–516–2000 or the nearest IRS office.

(3) Mailing Addresses . Employers can write the IRS to opt out of filing Form 944 by using one of the two following mailing addresses:

Department of Treasury, Internal Revenue Service, Ogden, Utah 84201–0038 or Department of Treasury, Internal Revenue Service, Cincinnati, Ohio 45999–0038.

TABLE OF CONTENTS

.03 Confirmation of opt-out of filing Form 944 . The IRS will send written confirmation to employers that their filing requirement was changed to Form 941. Employers who are notified to file Form 944 and are not notified that their filing requirement was changed to Form 941 must file Form 944 rather than Forms 941.

.04 Requests for Notification to File Form 944 . Beginning with the 2009 tax year, the IRS will send notification of eligibility to file Forms 944 only upon request by the qualified employer. Employers may request to receive such notification by calling the IRS at the telephone numbers identified in paragraph .02(2) above by the due dates identified in paragraph .02(1) above. Employers who previously received notification of their qualification to file Forms 944 must continue to file Forms 944 unless they opt out consistent with the procedures described above.