John H. Fisher wrote:
- quote -

here is the how to do it section:

Effective for tax year 2009, an employer is eligible to opt out of
filing Form 944 if it timely notifies the IRS that it either: (1)
anticipates that its employment tax liability for the year will be more
than $1,000; or (2) it wants to file electronically quarterly Form 941
for the year. An employer who satisfies one of these conditions must
notify the IRS by either calling or writing the IRS before an applicable
due date. In the case of an employer who filed a Form 941 or Form 944
for a tax year prior to 2009, a call to opt-out of filing Form 944 must
be made on or before April 1, 2009. A written notification by such an
employer must be postmarked on or before March 15, 2009."

And on a related note, for those of us who prepare 941, 940, etc for
clients, don't forget we have to start signing those suckers starting
day after tomorrow.

ChEAR$,
Harlan Lunsford, EA n LA

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CCH Tax News Headlines - December 30, 2008

Federal Headlines: - http://tax.cchgroup.com/news/headlin...ws123008.htm#1

12/30/2008 - Procedures for Electing Out of Filing Form 944 Released
(Rev. Proc. 2009-13)

12/30/2008 - IRS's Fact Sheet Highlights Recently Enacted Tax Relief
for Individuals Affected by Midwestern Disasters (FS-2008-27)

12/30/2008 - IRS Identifies Subpart F Income Partnership Blocker as
Another Transaction of Interest (Notice 2009-7)

12/30/2008 - President-Elect Obama to Take Immediate Action on Middle-
Class Tax Cuts

State Headlines:

12/30/2008 - Illinois --Corporate Income Tax: Sale of Subsidy's
Stock Deemed Asset

Sale Under IRC Sec. 338(h)(10)

Missed a headline? Click here for last week's tax highlights. -
http://tax.cchgroup.com/news/taxnews...t.asp?PageID=4

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >