Social security wage base for 2009.   Do not withhold social security tax after an employee reaches $106,800 in social security wages in 2009.

Disregarded entities and qualified subchapter S subsidiaries (QSubs).   The IRS has published final regulations (Treasury Decision 9356) under which QSubs and eligible single-owner disregarded entities are treated as separate entities for employment tax purposes. The final regulations apply beginning January 1, 2009. For more information, see Disregarded entities and qualified subchapter S subsidiaries in the introduction to
Publication 15 (Circular E), Employer's Tax Guide.

Correcting a previously filed Form 941-SS.   If you discover an error on a previously filed Form 941-SS, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund. Form 941-X is an adjusted return and is filed separately from Form 941-SS. For more information, see section 9 of Pub. 80 or visit the IRS website at www.irs.gov and enter the keyword Correcting Employment Taxes.

COBRA premium assistance payments credit.   Employers who make COBRA premium assistance payments for assistance eligible individuals are allowed a credit for the payments on Form 941-SS. See 12a. COBRA premium assistance payments on page 5.

Annual employment tax filing for small employers.   Certain small employers must file Form 944-SS, Employer's ANNUAL Federal Tax Return, rather than Form 941-SS, Employer's QUARTERLY Federal Tax Return, to report their employment taxes. The IRS will notify employers who must file Form 944-SS in February of each year. For more information, get the Instructions for Form 944-SS.

Paid preparer's must sign Form 941-SS.   Paid preparer's must complete and sign the paid preparer's section of Form 941-SS.

Electronic filing and payment.   Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and paying easier. Spend less time and worry on taxes and more time running your business. Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit.

Electronic funds withdrawal (EFW).   If you file Form 941-SS electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. However, do not use EFW to make federal tax deposits. For more information on paying your taxes using EFW, visit the IRS website at www.irs.gov and click on the Online Services link. A fee may be charged to file electronically.

Credit card payments.   Employers can pay the balance due shown on Form 941-SS by credit card. Do not use a credit card to make federal tax deposits. For more information on paying your taxes with a credit card, visit the IRS website at www.irs.gov and click on the Onlilne Services link.

Employer's liability.   Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third-party. The employer remains liable if the third party fails to perform a required action.

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) on Monday through Friday from 7:00 a.m. to 10:00 p.m. local time (Alaska and Hawaii follow Pacific time) to order tax deposit coupons (Form 8109) and for answers to your questions about completing Form 941-SS, tax deposit rules, or obtaining an employer identification number (EIN).

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 instructions 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.