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 otherwise noted.

payment of the taxes for the year, you may file the return

General Instructions

by February 10. Your return will be considered timely

filed if it is properly addressed and mailed First-Class or

Purpose of form. Use Form 945 to report income tax

sent by an IRS designated private delivery service on or

withheld from nonpayroll payments. Nonpayroll payments

before the due date. See Circular E (Pub. 15) for more

include the following:

information on IRS designated private delivery services.

•

Pensions, annuities, and IRAs

If the due date for filing a return falls on a Saturday,

•

Military retirement

Sunday, or legal holiday, you may file the return on the

•

Gambling winnings

next business day.

•

Indian gaming profits

•

Voluntary withholding on certain government payments

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

•

Backup withholding

legal residence, principal place of business, office, or

Report all income tax withholding from nonpayroll

agency. Send your return to the Internal Revenue

payments or distributions on one Form 945. Do not file

Service at the address listed for your location. No street

more than one Form 945 for any calendar year.

address is needed.

All income tax withholding reported on Forms 1099

Where you file depends on whether or not you

(e.g., Form 1099-R or 1099-MISC) or Form W-2G must

are including a payment with the return.

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be reported on Form 945. Do not report income tax

withholding from wages on Form 945.

All employment taxes and income tax withholding

Exception for exempt organizations and

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

government entities. If you are filing Form 945 for an

be reported on Form 941 (or Form 943 for agricultural

exempt organization or government entity (Federal, state,

employees, Schedule H (Form 1040) for household

local, or Indian tribal government), use the following

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

addresses, regardless of your location:

Do not report on Form 945 distributions to participants

Return without payment: Ogden, UT 84201-0042

from nonqualified pension plans and some other deferred

Return with payment: P.O. Box 660443, Dallas, TX

compensation arrangements that are treated as wages

75266 – 0443

and are reported on Form W-2. Report such withholding

on Form 941. See Circular E, Employer’s Tax Guide

(Pub. 15), for more information.

Connecticut, Delaware, District of Columbia, Illinois,

Related publications. Circular E (Pub. 15) explains the

Indiana, Kentucky, Maine, Maryland, Massachusetts,

rules for withholding, depositing, and reporting Federal

Michigan, New Hampshire, New Jersey, New York, North

income tax. Pub. 15-A, Employer’s Supplemental Tax

Carolina, Ohio, Pennsylvania, Rhode Island, South

Guide, includes information on income tax withholding

Carolina, Vermont, Virginia, West Virginia, Wisconsin

from pensions and annuities and Indian gaming profits.

For information on withholding on gambling winnings, see

Return without payment:

Return with payment:

the Instructions for Forms W-2G and 5754. These

P.O. Box 105092

publications are available on the IRS Web Site at

Cincinnati, OH 45999-0042

Atlanta, GA 30348-5092

or by calling 1-800-TAX-FORM

(1-800-829-3676).

Alabama, Alaska, Arizona, Arkansas, California,

Who must file. If you withhold income tax (including

Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas,

backup withholding) from nonpayroll payments, you must

Louisiana, Minnesota, Mississippi, Missouri, Montana,

file Form 945. You are not required to file Form 945 for

Nebraska, Nevada, New Mexico, North Dakota,

those years in which you do not have a nonpayroll tax

Oklahoma, Oregon, South Dakota, Tennessee, Texas,

liability. Do not report on Form 945 withholding that is

Utah, Washington, Wyoming

required to be reported on Form 1042, Annual

Return without payment:

Return with payment:

Withholding Tax Return for U.S. Source Income of

P.O. Box 660443

Foreign Persons.

Ogden, UT 84201-0042

Dallas, TX 75266-0443

When to file. For 2002, file Form 945 by January 31,

2003. However, if you made deposits on time in full

Cat. No. 20534D

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2002

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