Change to filing addresses.   We changed the addresses where you should mail Form 944-SS. See Where Should You File? on page 4.

Form 944-SS—annual employment tax filing for small employers.   To reduce burden on small employers, the Internal Revenue Service (IRS) has simplified the rules for filing employment tax returns to report social security and Medicare taxes. Starting with calendar year 2006, certain employers must file new Form 944-SS, Employer's ANNUAL Federal Tax Return, instead of the Form 941-SS, Employer's QUARTERLY Federal Tax Return. Generally, Form 944-SS for calendar year 2006 is due
January 31, 2007.

  For more information about annual employment tax filing and tax deposit rules, see Treasury Decision 9239. You can find T.D. 9239 on page 401 of Internal Revenue Bulletin 2006-6 at http://www.unclefed.com/Tax-Bulls/2006/irb06-06.html.

  If you have comments or suggestions for improving Form 944-SS or its instructions, we would be happy to hear from you. Write to the address shown in the Privacy Act and Paperwork Reduction Act Notice on the back of Form 944-V(SS), Payment Voucher.

Alternative signature method.   Corporate officers or duly authorized agents may sign Form 944-SS by rubber stamp, mechanical device, or computer software program. For details and required documentation, see Rev. Proc. 2005-39. You can find Rev. Proc. 2005-39 on page 82 of Internal Revenue Bulletin 2005-28 at http://www.unclefed.com/Tax-Bulls/2005/irb05-28.html.

Credit card payments.   Beginning in 2007, employers can pay the balance due shown on Form 944-SS by credit card. 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. However, do not use a credit card to make federal tax deposits.

Social security wage base for 2006.   Do not withhold social security tax after an employee reaches $94,200 in social security wages. (There is no limit on the amount of wages subject to Medicare tax.)

Correcting Form 941-SS.   If you discover an error on a previously filed Form 941-SS, make the correction using Form 944-SS for the year in which you discovered the error and attach Form 941c, Supporting Statement to Correct Information. For example, in March 2006, you discover that you underreported $100 in social security and Medicare wages on your fourth quarter 2005 Form 941-SS. Correct the error by showing $15.30 (15.3% × $100) on line 6c of your 2006 Form 944-SS and attaching a completed Form 941c. See Adjustments in section 9 of Pub. 80 (Circular SS), Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, for more information.

Electronic payment.   Now, more than ever before, businesses can enjoy the benefits of paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, IRS offers you convenient programs to make paying easier. Spend less time and worry on taxes and more time running your business. Use Electronic Federal Tax Payment System (EFTPS) to your benefit. Visit www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477 (U.S. Virgin Islands only), or 720-332-3780 (toll call).

Where can you get telephone help?   You can call the IRS toll free at 1-800-829-4933 (U.S. Virgin Islands only) or 215-516-2000 (toll call) to order tax deposit coupons (Form 8109) and for answers to your questions about completing Form 944-SS, tax deposit rules, or obtaining an employer identification number (EIN). Or visit the IRS website at www.irs.gov and type “Employment Tax” in the Search box.