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

payments are made, even if you contract with a third party

Forms 1099 (for example, Form 1099-R, Distributions

to perform these acts. You remain responsible if the third

From Pensions, Annuities, Retirement or Profit-Sharing

party fails to perform any required action. If you choose to

Plans, IRAs, Insurance Contracts, etc.; or 1099-MISC,

outsource any of your tax duties (that is, withholding,

Miscellaneous Income) or Form W-2G, Certain Gambling

reporting, and paying over federal income tax) to a

Winnings, must be reported on Form 945. Don't report

third-party payer, such as a payroll service provider or

federal income tax withholding from wages on Form 945.

reporting agent, visit IRS.gov and enter “outsourcing

All employment taxes and federal income tax

payroll duties” in the search box for helpful information on

withholding reported on Form W-2, Wage and Tax

this topic.

Statement, must be reported on Form 941, Employer's

How to get forms and publications. You can get most

QUARTERLY Federal Tax Return, or Form 944,

IRS forms and publications at

Employer's ANNUAL Federal Tax Return; Form 943,

Employer's Annual Federal Tax Return for Agricultural

Where can you get telephone help? For answers to

Employees; Schedule H (Form 1040), Household

your questions about completing Form 945 or tax deposit

Employment Taxes; or Form CT-1, Employer's Annual

rules, you can call the IRS at 1-800-829-4933 (Business

Railroad Retirement Tax Return.

and Specialty Tax Line) or 1-800-829-4059 (TDD/TTY for

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

Don't report on Form 945 federal income tax withheld

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

on distributions to participants from nonqualified pension

local time (Alaska and Hawaii follow Pacific time).

plans (including nongovernmental section 457(b) plans)

and some other deferred compensation arrangements

Additional information. Pub. 15 explains the rules for

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

withholding, depositing, and reporting federal income tax.

Report such withholding on Form 941 or Form 944. See

Pub. 15-A includes information on federal income tax

Pub. 15 for more information.

withholding from pensions, annuities, and Indian gaming

profits. For information on withholding from gambling

Compensation paid to H-2A visa holders. Generally,

winnings, see the Instructions for Forms W-2G and 5754.

report compensation of $600 or more paid to foreign

agricultural workers who entered the country on H-2A

For a list of employment tax products, visit the IRS

visas on Form W-2 and Form 943. However, if an H-2A

website at

and click on the

visa worker did not provide the employer with a taxpayer

Employment Taxes link under Businesses Topics.

identification number, the employee is subject to backup

Photographs of missing children. The IRS is a proud

withholding. The employer must report the wages and

partner with the National Center for Missing and Exploited

backup withholding on Form 1099-MISC. The employer

Children. Photographs of missing children selected by the

must also report the backup withholding on Form 945,

Center may appear in instructions on pages that would

line 2.

otherwise be blank. You can help bring these children

Who Must File

home by looking at the photographs and calling

1-800-THE-LOST (1-800-843-5678) if you recognize a

If you withhold federal income tax (including backup

child.

withholding) from nonpayroll payments, you must file

Form 945. See Purpose of Form 945, earlier. You don't

General Instructions

have to file Form 945 for those years in which you don't

have a nonpayroll tax liability. Don't report on Form 945

Purpose of Form 945

withholding that is required to be reported on Form 1042,

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

Use Form 945 to report withheld federal income tax from

Foreign Persons.

nonpayroll payments. Nonpayroll payments include:

When To File

Pensions (including distributions from tax-favored

For 2015, file Form 945 by February 1, 2016. However, if

retirement plans, for example, section 401(k), section

you made deposits on time in full payment of the taxes for

403(b), and governmental section 457(b) plans) and

the year, you may file the return by February 10, 2016.

annuities;

Your return will be considered timely filed if it is properly

Military retirement;

addressed and mailed First-Class or sent by an

Gambling winnings;

IRS-designated private delivery service on or before the

Indian gaming profits;

due date. See Pub. 15 for more information on

Voluntary withholding on certain government

IRS-designated private delivery services.

payments;

Where To File

Voluntary withholding on dividends and other

distributions by an Alaska Native Corporation (ANC); and

In the following list, find the location of your legal

Backup withholding.

residence, principal place of business, office, or agency.

Send Form 945 to the address listed for your location.

Report all federal income tax withholding from

nonpayroll payments or distributions annually on one

Where you file depends on whether or not you

Form 945. Don't file more than one Form 945 for any

are including a payment with the return.

TIP

calendar year.

All federal income tax withholding reported on

-2-

Instructions for Form 945 (2015)

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2017 Page 2

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