EMPLOYMENT TAX

Internal Revenue Bulletin 2009-45 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2009–51, page 625. This document sets forth the procedures for employers who are eligible to file Form 944, Employer’s Annual Federal Tax Re- turn, to use to request to file Form 944 instead of Forms 941, Employer’s Quarterly Federal Tax Return, for tax years beginning on or after January 1, 2010. In addition, this document sets forth the procedures for employers who previously were notified to file Form 944 to use to request to file Forms 941 instead for tax years beginning on or after January 1, 2010.

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▸Contents — Internal Revenue Bulletin 2009-45

Internal Revenue Bulletin 2009-45

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