Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax

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Department of the Treasury

Internal Revenue Service

Instructions for Form 945

Annual Return of Withheld Federal Income Tax

Section references are to the Internal Revenue Code unless

Photographs of Missing Children

otherwise noted.

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

What’s New

appear in instructions on pages that would otherwise be

blank. You can help bring these children home by looking at

New employment tax adjustment process beginning in

the photographs and calling 1-800-THE-LOST

2009. If you discover an error on a previously filed Form

(1 – 800 – 843 – 5678) if you recognize a child.

945, make the correction using new Form 945-X, Adjusted

Annual Return of Withheld Federal Income Tax or Claim for

General Instructions

Refund. Form 945-X is a stand-alone form, meaning

taxpayers can file Form 945-X when an error is discovered.

Purpose of form. Use Form 945 to report withheld federal

For more information, get the Instructions for Form 945-X or

income tax from nonpayroll payments. Nonpayroll

visit the IRS website at and type “Correcting

payments include:

Employment Taxes” in the search box.

•

Pensions (including section 403(b) and governmental

section 457(b) plan distributions), annuities, and IRA

Reminders

distributions;

•

Additional information. Pub. 15 (Circular E), Employer’s

Military retirement;

•

Tax Guide, explains the rules for withholding, depositing,

Gambling winnings;

and reporting federal income tax. Pub. 15-A, Employer’s

•

Indian gaming profits;

Supplemental Tax Guide, includes information on federal

•

Voluntary withholding on certain government

income tax withholding from pensions, annuities, and Indian

payments; and

gaming profits. For information on withholding from

•

Backup withholding.

gambling winnings, see the Instructions for Forms W-2G

and 5754.

Report all federal income tax withholding from nonpayroll

payments or distributions annually on one Form 945. Do not

For a list of employment tax products, visit the IRS

file more than one Form 945 for any calendar year.

website at /businesses and select “Employment

Taxes” under the Business Topics heading.

All federal income tax withholding reported on

Electronic payment. Now, more than ever before,

Forms 1099 (for example, Form 1099-R or 1099-MISC) or

businesses can enjoy the benefits of paying their federal

Form W-2G must be reported on Form 945. Do not report

taxes electronically. Whether you rely on a tax professional

federal income tax withholding from wages on Form 945.

or handle your own taxes, IRS offers you convenient

All employment taxes and federal income tax withholding

programs to make paying taxes easier. Spend less time and

reported on Form W-2, Wage and Tax Statement, must be

worry on taxes and more time running your business. Use

reported on Form 941 or Form 944 (Form 943 for

Electronic Federal Tax Payment System (EFTPS) to your

agricultural employees), Schedule H (Form 1040) for

benefit.

household employees, or Form CT-1 for railroad employees.

For more information about EFTPS, visit

Do not report on Form 945 federal income tax withheld

or call EFTPS Customer Service at 1-800-555-4477.

on distributions to participants from nonqualified pension

You may be required to use EFTPS. See Electronic

plans (including nongovernmental section 457(b) plans)

deposit requirement on page 2.

and some other deferred compensation arrangements that

are treated as wages and are reported on Form W-2. Report

How to get forms and publications. You can get most

such withholding on Form 941 or Form 944. See Pub. 15

IRS forms and publications by accessing the IRS website at

(Circular E) for more information.

or by calling the IRS at 1-800-TAX-FORM

(1-800-829-3676).

Who must file. If you withhold federal income tax

(including backup withholding) from nonpayroll payments,

Telephone help. You can call the IRS Business and

you must file Form 945. See Purpose of form above. You do

Specialty Tax Line toll free at 1-800-829-4933 to order FTD

not have to file Form 945 for those years in which you do not

coupons (Form 8109) and for answers to your questions

have a nonpayroll tax liability. Do not report on Form 945

about completing Form 945, tax deposit rules, or obtaining

withholding that is required to be reported on Form 1042,

an employer identification number (EIN).

Annual Withholding Tax Return for U.S. Source Income of

Credit card payments. Employers can pay the balance

Foreign Persons.

due shown on Form 945 by credit card. Do not use a credit

card to make federal tax deposits. For more information on

Where to file. In the list below, find the location of your

paying your taxes with a credit card, visit the IRS website at

legal residence, principal place of business, office, or

click on the IRS e-file link. Then under

agency. Send Form 945 to the address listed for your

“Electronic Payment Options”, click on the credit card link.

location.

Cat. No. 20534D

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2009

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