Social security wage base for 2009.   The maximum amount of wages subject to the social security tax for 2009 is $106,800. Stop withholding social security tax after an employee reaches this amount.

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 do not apply until January 1, 2009. For more information, see Disregarded entities and qualified subchapter S subsidiaries in Pub.15 (Circular E), Employer's Tax Guide.

Credit card payments.   Employers can pay the balance due shown on Form 943 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 electronic IRS link.

New Employment Tax Adjustment Process in 2009.   If you discover an error on a previously filed Form 943 after December 31, 2008, make the correction using new Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees. Currently, taxpayers make corrections to Form 943 using Form 941c that is filed once a year with Form 943. Form 943-X is a stand-alone form, meaning taxpayers can file Form 943-X when an error is discovered, rather than waiting until the end of the year to file Form 941c with Form 943. For more information, get the instructions for Form 943-X or visit the IRS website at www.irs.gov.

Paid preparers are required to sign Form 943.   A paid preparer must sign Form 943 and provide the information requested in the“Paid Preparer's Use Only” section if the preparer was paid to prepare Form 943 and is not an employee of the filing entity. The preparer must give you a copy of the return in addition to the copy to be filed with the IRS.

Correcting Form 943.   If you discover an error in 2008 on a previously filed Form 943, make the correction using the 2008 Form 943 and attach Form 941c, Supporting Statement to Correct Information. For example, in October 2008, you discover that you underreported $10,000 in social security and Medicare wages on your 2007 Form 943. Correct the error by showing $1,530 (15.3% × $10,000) on line 8 of your 2008
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.

  You may be required to use EFTPS. 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 visiting 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 Business and Specialty Tax Line toll free at 1-800-829-4933 on Monday through Friday 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).