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Instructions for Form 945-X

Department of the Treasury

Internal Revenue Service

(February 2012)

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

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

Section references are to the Internal Revenue Code unless

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

otherwise noted.

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

CAUTION

General Instructions:

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

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

Understanding Form 945-X

945 for each of those years.

Where Can You Get Help?

What Is the Purpose of Form 945-X?

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

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

federal income tax and tax corrections, you can:

previously filed Form 945. An administrative error occurs

•

Call the IRS toll-free at 1-800-829-4933 (TTY/TDD for

if the federal income tax (including backup withholding)

the hearing impaired at 1-800-829-4059),

you reported on Form 945 is not the amount you actually

•

Visit IRS.gov and enter the keywords Correcting

withheld from payees. For example, if the total federal

Employment Taxes, or

income tax you actually withheld was incorrectly reported

•

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

on Form 945 due to a mathematical or transposition

See also How Can You Order Forms and Publications

error, this would be an administrative error.

from the IRS, later.

Use Form 843, Claim for Refund and Request for

Abatement, to request a refund or abatement of

When Should You File Form 945-X?

assessed interest or penalties. Do not request abatement

of assessed interest or penalties on Form 945 or

File Form 945-X when you discover an administrative

Form 945-X.

error on a previously filed Form 945.

However, if your only errors on Form 945 relate to

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

federal tax liabilities reported on your Monthly Summary

Form 945-X and in these instructions to include

TIP

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

interest-free adjustments under sections 6205

Annual Record of Federal Tax Liability, do not file Form

and 6413 and claims for refund and abatement under

945-X. For more information about correcting federal tax

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

liabilities reported on your Monthly Summary of Federal

2009-52 I.R.B. 951, for examples of how the interest-free

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

adjustment and claim for refund rules apply in 10 different

Form 945-A instructions.

situations. You can find Rev. Rul. 2009-39, at

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

for interest-free adjustments for underpayments and

When you discover an error on a previously filed Form

overpayments depends on when you discover an error

945, you must:

•

and if you underreported or overreported tax. If you

Correct that error using Form 945-X,

•

underreported tax, see Underreported tax below. For

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

overreported amounts, you may choose to either make

you are correcting, and

•

an interest-free adjustment or file a claim for refund or

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

abatement. If you are correcting overreported amounts,

with Form 945.

see Overreported tax—credit and Overreported

Report the correction of underreported and

tax—claim, later.

overreported amounts for the same year on a single

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

Form 945-X, unless you are requesting a refund or

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

abatement. If you are requesting a refund or abatement,

day. If we receive Form 945-X after the due date, we will

file one Form 945-X correcting the underreported

treat Form 945-X as filed on time if the envelope

amounts and a second Form 945-X correcting the

containing Form 945-X is properly addressed, contains

overreported amounts.

sufficient postage, and is postmarked by the U.S. Postal

You will use the adjustment process if you

Service on or before the due date, or sent by an

underreported tax and are making a payment, or if you

IRS-designated private delivery service on or before the

overreported tax and will be applying the credit to Form

due date. If you do not follow these guidelines, we will

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

consider Form 945-X filed when it is actually received.

However, see the Caution under Is There a Deadline for

See Pub. 15 (Circular E) for more information on

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

IRS-designated private delivery services.

overreported amounts during the last 90 days of a period

Underreported tax. If you are correcting underreported

of limitations. You will use the claim process if you

tax, you must file Form 945-X by the due date of the

overreported tax and are requesting a refund or

return for the return period in which you discovered the

abatement of the overreported amount. Follow the chart

error (January 31 of the following year) and pay the

on page 7 for help in choosing whether to use the

amount you owe by the time you file. Doing so will

adjustment process or the claim process.

generally ensure that your correction is interest free and

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

not subject to failure-to-pay or failure-to-deposit

each correction that you show on Form 945-X.

penalties. See What About Penalties and Interest, later.

Jan 19, 2012

Cat. No. 20337I

Instructions For Form 945-X - Adjusted Annual Return Of Withheld Federal Income Tax Or Claim For Refund - 2012

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