Annual employment tax filing for certain employers. Certain employers may have to file new Form 944-SS, Employer's ANNUAL Federal Tax Return, instead of the Form 941-SS, Employer's QUARTERLY Federal Tax Return. For details, get the instructions for Form 944-SS.

Social security and Medicare taxes for 2007. Do not withhold social security tax after an employee reaches $97,500 in social security wages. (There is no limit on the amount of wages subject to Medicare tax.) Social security and Medicare taxes apply to the wages of household workers you pay $1,500 or more in cash. Social security and Medicare taxes apply to election workers who are paid $1,300 or more.

Change of address. If you changed your business mailing address or business location, notify the IRS by filing Form 8822, Change of Address.

Correcting Form 941-SS.  If you discover an error on a previously filed Form 941-SS, make the correction using Form 941-SS for the quarter in which you discovered the error, or on Form 944-SS for the year in which you discovered the error, if instructed to file Form 944-SS instead of Form 941-SS, and attach Form 941c, Supporting Statement To Correct Information. For example, in March 2007, you discover that you underreported $10,000 in social security and Medicare wages on your fourth quarter 2006 Form 941-SS. Correct the error by showing $1,530 (15.3% x $10,000) on line 7e of your 2007 first quarter Form 941-SS and attaching a completed Form 941c. For more information, see Adjustments in section 9.

Credit card payments. You can pay the balance due shown on Form 944-SS, Forms 941-SS, or Form 940 by credit card. Contact Official Payments Corporation at 1-800-272-9829, or visit www.officialpayments.com to make your payment by credit card. You may also contact Link2Gov Corporation at 1-888-729-1040, or visit their website at www.pay1040.com. However, do not use a credit card to pay federal tax deposits. For more information on paying your taxes with a credit card, visit the IRS website at www.irs.gov and type “e-pay” in the search box.

Electronic filing and payment. Using electronic options can make filing a return and paying your federal tax easier. Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. You can use IRS e-file to file a return. If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal from your bank account while e-filing.

Hiring new employees. Record the number and name from each new employee's social security card. An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. See section 3.

Private delivery services. You can use certain private delivery services designated by the IRS to send tax returns or payments. The list includes only the following:

Your private delivery service can tell you how to get written proof of the mailing date.

Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

Recordkeeping. Keep all records of employment taxes for four years. These should be available for IRS review. There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made in accordance with section 8. Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. See Farm Crew Leaders on page 5.

Reporting discrepancies between Forms 941-SS and Forms W-2. . Use Schedule D (Form 941) to explain certain wage, tax, and payment discrepancies between Forms 941-SS and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. For more information, get the Instructions for Schedule D (Form 941).

Web-based application for an EIN. You can apply for an employer identification number (EIN) online by visiting the IRS website at www.irs.gov/smallbiz.

Contacting your Taxpayer Advocate. The Taxpayer Advocate Service is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. You can contact the Taxpayer Advocate Service by calling toll-free 1-877-777-4778 (Virgin Islands only) or TTY/TTD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, The Taxpayer Advocate Service of the IRS - How To Get Help With Unresolved Tax Problems. You can file Form 911, Application for Taxpayer Assistance Order, or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.

Tax Help. You can call the IRS at 1-800-829-4933 (U.S. Virgin Islands only) or 215-516-2000 (toll call), for federal employment tax information, including assistance with completing Form 941-SS (or Form 944-SS). Call 1-800-829-4059 if you are a TTY/TDD user. All employers can get in-depth information about payroll tax topics by visiting the IRS website at www.irs.gov and clicking on the “Businesses” tab. For a complete listing of free IRS tax services, get Publication 910, IRS Guide To Free Tax Services. See How To Get Forms and Publications on page 4 for ordering information.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

The following are important dates and responsibilities. Also see Publication 509, Tax Calendars for 2007.

By January 31. 

By February 28.  File wage and tax statements with the Social Security Administration (SSA). File Copy A of Forms W-2AS, W-2CM, W-2GU, or Form W-2VI, and Form W-3SS, Transmittal of Wage and Tax Statements, with the SSA. For electronically filed returns, see By March 31 below.

By March 31.  File electronic (not magnetic media or paper) Forms W-2AS, W-2CM, W-2GU, or Form W-2VI with the SSA. You cannot file electronically using W-2 Online; however, you can transmit an electronic file over the Internet. See Social Security's Employer Reporting Instructions and Information website at www.socialsecurity.gov/employer for more information.

By April 30, July 31, October 31, and January 31.  File Form 941-SS, Employer's QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands), with the Internal Revenue Service. If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Do not file Forms 941-SS for these quarters if you have been instructed to file Form 944-SS. Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. If $500 or less, carry it over to the next quarter. See section 11.

If any date shown above falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. For any due date, you will meet the “file” or “furnish” requirement if the form is properly addressed and mailed First-Class or sent by an IRS-designated delivery service on or before the due date. See Private delivery services on page 2.