SECTION 6. DRAFTING

INFORMATION

The principal author of this revenue procedure is Audra M. Dineen of the Office of Associate Chief Counsel (Procedure & Administration). For further information regarding this revenue procedure, contact Audra M. Dineen at (202) 622–4910 (not a toll-free call).

the appropriate IRS telephone number and mailing address in subsections .05 and .06 below, respectively. The IRS will send written notification to employers that their filing requirement was changed to Forms 941. Employers who were notified of their qualification to file Form 944 but do not receive notification that their filing requirement was changed to Forms 941 must file Form 944 rather than Forms 941.

.04 Due dates . (1) Employers who have previously filed Form 941 or Form 944 or the related Spanish-language returns or returns for U.S. possessions . Employers who want to call to request to opt in or out of filing Form 944 for the current tax year must call the IRS on or before April 1 ^st of the current tax year ( e.g., April 1, 2010 for returns for tax year 2010). Employers who want to write to request to opt in or out of filing Form 944 for the current tax year must have their written correspondence postmarked on or before March 15 ^th of the current tax year ( e.g., March 15, 2010 for returns for tax year 2010).

(2) New employers . Businesses that recently received an employer identification number or had an employer identification number but were not previously required to file Forms 941 or Form 944 or the related Spanish-language returns or returns for U.S. possessions who want to call to request to opt in or out of filing Form 944 for the current tax year must call the IRS on or before the first day of the month that

the first required Form 941 for the current tax year is due ( e.g., for returns for tax year 2010, call on or before April 1, 2010, July 1, 2010, October 1, 2010, or January 1, 2011). Employers who want to write to request to opt in or out of filing Form 944 for the current tax year must have their written correspondence postmarked on or before the 15 ^th day of the month before their first required Form 941 for the current tax year is due ( e.g., for returns for tax year 2010, correspondence postmarked on or before March 15, 2010, June 15, 2010, September 15, 2010, or December 15, 2010).

(3) Saturday, Sunday, or legal holiday . 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.

.05 Phone numbers . Employers can call the IRS to opt in or out of filing Form 944 by using the phone numbers specified in the Instructions for Form 944, Instructions for Form 944–SS, Instructions for Form 944(SP), or the Instructions for Form 944–PR, as applicable. At publication, the following phone numbers have been identified for this purpose:

(a) Employers in the United States, including Puerto Rico and the U.S. Virgin Islands, can call 1–800–829–4933. TTY/TDD users can call 1–800–829–4059.

November 9, 2009 626 2009–45 I.R.B.