{"id":1976,"date":"2009-10-30T21:47:59","date_gmt":"2009-10-31T01:47:59","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=1976"},"modified":"2009-10-30T21:47:59","modified_gmt":"2009-10-31T01:47:59","slug":"question-of-the-week-how-do-i-opt-out-of-filing-form-944","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2009\/10\/question-of-the-week-how-do-i-opt-out-of-filing-form-944\/","title":{"rendered":"Question of the Week: How Do I Opt Out of Filing Form 944?"},"content":{"rendered":"<p>This week\u2019s question comes from Rick, a restaurant owner. I started my business in June of this year. Since I didn\u2019t have a big payroll in June, the <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">Internal Revenue Service (IRS)<\/a> recently informed me that I should file <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f944.pdf\" target=\"_blank\">Form 944<\/a>. Since my payroll will be much higher in 2010, I should file <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f941.pdf\" target=\"_blank\">Form 941<\/a>. How do I opt out of filing <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f944.pdf\" target=\"_blank\">Form 944<\/a>? Answer: In Rev. Proc. 2009-51, the <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a> explained the procedure to opt out of filing <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f944.pdf\" target=\"_blank\">Form 944<\/a>. Employers who have previously filed <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f941.pdf\" target=\"_blank\">Form 941<\/a> or <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f944.pdf\" target=\"_blank\">Form 944<\/a> should call or write the <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a> stating that they want to opt out of filing <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f944.pdf\" target=\"_blank\">Form 944<\/a> before April 2, 2010. New businesses should call or write the <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a> before the second day \u201cof the month that the first required <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f941.pdf\" target=\"_blank\">Form 941<\/a> for the current tax year is due.\u201d In 2010, those days are April 2, 2010, July 2, 2010, October 2, 2010, and January 4, 2011 (due to automatic extensions for holiday and weekend days). Telephone numbers and mailing addresses are provided in Rev. Proc. 2009-51. Contact <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\">Vision Payroll<\/a> if you have any questions on opting out of <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f944.pdf\" target=\"_blank\">Form 944<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This week\u2019s question comes from Rick, a restaurant owner. I started my business in June of this year. Since I didn\u2019t have a big payroll in June, the Internal Revenue Service (IRS) recently informed me that I should file Form 944. Since my payroll will be much higher in 2010, I should file Form 941. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[1072,218,528,620,44,70,75],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1976"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=1976"}],"version-history":[{"count":3,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1976\/revisions"}],"predecessor-version":[{"id":1979,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1976\/revisions\/1979"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=1976"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=1976"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=1976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}