In the “In Case You Missed It” department, the IRS has issued a few new pieces of technical guidance. They include:

• Notice 2009-89, which provides guidance on how manufacturers of qualified plug-in electric-drive motor vehicles can certify that the vehicles comply with § 30D of the Internal Revenue Code.
  
• Notice 2009-91, which explains that “for wages paid on or after Jan. 1, 2010, new rules will be used in determining the amount of income tax to be withheld from the wages of non-resident alien employees performing services within the United States.”
  
• TD 9470, which includes final rules “relating to the return and information statement requirements under section 6039 of the Internal Revenue Code,” the IRS writes. “These regulations affect corporations that issue statutory stock options and provide guidance to assist corporations in complying with the return and information statement requirements under section 6039.”
  
• TD 9471, which includes final rules “relating to options granted under an employee stock purchase plan as defined in section 423 of the Internal Revenue Code (Code).” According to the IRS, “these final regulations affect certain taxpayers who participate in the transfer of stock pursuant to the exercise of options granted under an employee stock purchase plan. (The rules) provide guidance to assist taxpayers in complying with section 423 in addition to clarifying certain rules regarding options granted under an employee stock purchase plan.”

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