Bulletin No. 2009-5 February 2, 2009

EMPLOYEE PLANS

Notice 2009–9, page 419. This notice provides guidance to financial institutions on the reporting rules applicable to required minimum distributions (RMDs) for 2009 in light of the enactment of the Worker, Retiree, and Employer Recovery Act of 2008. Section 201 of the Act waives any RMDs for 2009 from individual retirement arrangements (IRAs) and retirement plans that hold participant benefits in individual accounts. This notice modifies the reporting requirements applicable to RMDs from IRAs to reflect the waiver of the RMD rules for 2009. Notice 2002–27 modified.

EMPLOYMENT TAX

T.D. 9440, page 409. REG–148568–04, page 421. Final, temporary, and proposed regulations under sections 6011 and 6302 of the Code relate to the annual filing of federal employment tax returns and requirements for employment tax deposits. The regulations concern reporting and paying income taxes withheld from wages and reporting and paying taxes under the Federal Insurance Contributions Act (FICA) (collectively, “employment taxes”). The regulations generally allow certain employers to file a Form 944, Employer’s AN- NUAL Federal Tax Return, rather than Form 941, Employer’s QUARTERLY Federal Tax Return .

(Continued on the next page)

ADMINISTRATIVE

T.D. 9439, page 416. Final regulations under section 6103 of the Code relate to disclosures of corporate tax return information to the Bureau of Economic Analysis. The regulations authorize the IRS to disclose certain items of corporate tax return information to the Secretary of Commerce for purposes of structuring United States national economic accounts and conducting related statistical activities authorized by law.

Notice 2009–11, page 420. This notice provides that the February 17, 2009, due date for brokers to furnish From 1099–B information to customers established under section 403 of the Energy Improvement and Extension Act of 2008 will apply to certain other tax information reportable for tax year 2008 if furnished to customers with Form 1099–B statements on an annual composite tax reporting statement.

February 2, 2009 2009–5 I.R.B.