The July 2010 issue of the IRS Federal State & Local Government Newsletter discusses procedures for making correction to IRS Form 941, which is the Employer’s Quarterly Federal Tax Return.
While the newsletter update does not directly address the HIRE Act’s Payroll Tax Exemption, it may be relevant to employers who need to adjust their IRS 941 as a result of identifying employees who qualify under that program.
http://www.irs.gov/pub/irs-tege/p4090_0710.pdf