# Employer's Annual Federal Tax Return and Modifications to the Deposit Rules; Correction
> **IRS** · Correcting amendment. · Published 2009-01-21 · Effective 2009-01-21 · 74 FR 3421
## Document
- **Document number:** E9-1097
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 3421
- **CFR reference:** 26 CFR 31
- **Publication date:** 2009-01-21
- **Effective date:** 2009-01-21
- **Treasury docket:** TD 9440
## Abstract

This document contains corrections to final and temporary regulations (TD 9440) that were published in the Federal Register on Monday, December 29, 2008, relating to the annual filing of Federal employment tax returns and requirements for employment tax deposits. These temporary regulations relate to sections 6011 and 6302 of the Internal Revenue Code concerning reporting and paying income taxes withheld from wages and reporting and paying taxes under the Federal Insurance Contributions Act (FICA) (collectively, "employment taxes").

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/01/21/E9-1097/employers-annual-federal-tax-return-and-modifications-to-the-deposit-rules-correction)
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