Instructions For Form 945-X printable pdf download

Instructions for Form 945-X

Department of the Treasury

Internal Revenue Service

(February 2014)

Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

Section references are to the Internal Revenue Code

However, see the Caution under Is There a Deadline for

unless otherwise noted.

Filing Form 945-X, later, if you are correcting overreported

amounts during the last 90 days of a period of limitations.

Future Developments

You will use the claim process if you overreported tax and

For the latest information about developments related to

are requesting a refund or abatement of the overreported

Form 945-X and its instructions, such as legislation

amount. Follow the chart on page 8 for help in choosing

enacted after they were published, go to

whether to use the adjustment process or the claim

945x.

process.

Be sure to give us a detailed explanation on line 7 for

General Instructions:

each correction that you show on Form 945-X.

Understanding Form 945-X

Do not use Form 945-X to correct Forms CT-1,

941, 943, or 944. Instead, use the “X” form that

What Is the Purpose of Form 945-X?

corresponds to those forms (Form CT-1 X, 941-X,

CAUTION

943-X, or 944-X). If you did not file a Form 945 for one or

Use Form 945-X to correct administrative errors only on a

more years, do not use Form 945-X. Instead, file Form

previously filed Form 945. An administrative error occurs if

945 for each of those years.

the federal income tax (including backup withholding) you

reported on Form 945 is not the amount you actually

Where Can You Get Help?

withheld from payees. For example, if the total federal

income tax you actually withheld was incorrectly reported

For help filing Form 945-X or for questions about withheld

on Form 945 due to a mathematical or transposition error,

federal income tax and tax corrections, you can:

this would be an administrative error.

Call the IRS Business and Specialty Tax Line toll free at

1-800-829-4933 or 1-800-829-4059 (TDD/TTY for

Use Form 843, Claim for Refund and Request for

persons who are deaf, hard of hearing, or have a speech

Abatement, to request a refund or abatement of assessed

disability) Monday–Friday from 7:00 a.m.– 7:00 p.m. local

interest or penalties. Do not request abatement of

time (Alaska and Hawaii follow Pacific time),

assessed interest or penalties on Form 945 or Form

Visit the IRS website at

and

945-X.

click on the Employment Taxes link under Businesses

We use the terms “correct” and “corrections” on

Topics, or

Form 945-X and in these instructions to include

See Pub. 15 (Circular E), Employer's Tax Guide.

TIP

interest-free adjustments under sections 6205

See also How Can You Order Forms, Instructions, and

and 6413 and claims for refund and abatement under

Publications from the IRS, later.

sections 6402, 6414, and 6404. See Rev. Rul. 2009-39 for

examples of how the interest-free adjustment and claim

When Should You File Form 945-X?

for refund rules apply in 10 different situations. You can

find Rev. Rul. 2009-39, 2009–52 I.R.B. 951, at

File Form 945-X when you discover an administrative

error on a previously filed Form 945.

However, if your only errors on Form 945 relate to

When you discover an error on a previously filed Form

federal tax liabilities reported on your Monthly Summary of

945, you must:

Federal Tax Liability on Form 945 or on Form 945-A,

Correct that error using Form 945-X,

Annual Record of Federal Tax Liability, do not file Form

File a separate Form 945-X for each Form 945 that you

945-X. For more information about correcting federal tax

are correcting, and

liabilities reported on your Monthly Summary of Federal

File Form 945-X separately. Do not file Form 945-X

Tax Liability on Form 945 or on Form 945-A, see the Form

with Form 945.

945-A instructions.

Report the correction of underreported and

Due dates. The due date for filing Form 945-X depends

overreported amounts for the same year on a single Form

on when you discover an error and if you underreported or

945-X, unless you are requesting a refund or abatement. If

overreported tax. If you underreported tax, see

you are requesting a refund or abatement, file one Form

Underreported tax later. For overreported amounts, you

945-X correcting the underreported amounts and a

may choose to either make an interest-free adjustment or

second Form 945-X correcting the overreported amounts.

file a claim for refund or abatement. If you are correcting

overreported amounts, see Overreported tax—adjustment

You will use the adjustment process if you

process and Overreported tax—claim process, later.

underreported tax and are making a payment, or if you

overreported tax and will be applying the credit to Form

If any due date falls on a Saturday, Sunday, or legal

945 for the period during which you file Form 945-X.

holiday, you may file Form 945-X on the next business

Feb 19, 2014

Cat. No. 20337I

Instructions For Form 945-X

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