Social security wage base for 2007.   Stop withholding social security tax after an employee reaches the social security wage base for taxable wages. See What's New in Pub. 51 (Circular A), Agricultural Employer's Tax Guide, for the 2007 social security wage base.

Correcting Form 943.   If you discover an error on a previously filed Form 943, make the correction using
Form 943 for the year in which you discovered the error and attach Form 941c, Supporting Statement to Correct Information. For example, in October 2006, you discover that you underreported $10,000 in social security and Medicare wages on your 2005 Form 943. Correct the error by showing $1,530 (15.3% × $10,000) on line 8 of your 2006 Form 943 and attaching a completed Form 941c. For details, see Line 8—Adjustment to taxes on page 3.

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 taxes easier.

  Spend less time and worry on taxes and more time running your business. Use Electronic Federal Tax Payment System (EFTPS) to your benefit. To learn more about EFTPS, visit www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477.

  Use the electronic options available from IRS and make paying taxes easier.

  You may be required to use EPTPS. See How To Deposit—Electronic deposit requirement (EFTPS) in section 7 of Pub. 51 (Circular A).

How to get forms and publications.   You can get most IRS forms and publications by accessing the IRS website at www.irs.gov or by calling the IRS at 1-800-TAX-FORM (1-800-829-3676).

Telephone help.   You can call the IRS toll free at 1-800-829-4933 to order FTD coupons (Forms 8109) and for answers to your questions about completing Form 943, tax deposit rules, or obtaining an employer identification number (EIN).