Social security wage base for 2007.   Stop withholding social security tax after an employee reaches $97,500 in taxable wages. (There is no limit on the amount of wages subject to Medicare tax.)

Telephone help.   If you have questions about completing Form 941-M, call the IRS toll free at 1-800-829-4933 on Monday through Friday from 7 a.m. to 10 p.m. local time (Alaska and Hawaii follow Pacific time).