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Introduction

SECTION 1. PURPOSE

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

This revenue procedure sets forth the procedures for employers to follow to request to file Form 944, Employer’s AN- NUAL Federal Tax Return ( i.e ., to opt in). In addition, this revenue procedure sets forth the procedures for employers who previously were notified to file Form 944 to follow to request to file Forms 941, Em- ployer’s QUARTERLY Federal Tax Return, instead ( i.e., to opt out).

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▸Contents — Internal Revenue Bulletin 2009-45
Internal Revenue Bulletin 2009-45

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