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

Under an installment agreement, you can pay what you

By checking "Yes," you authorize the IRS to talk to the

owe in monthly installments. There are certain conditions

person you named (your designee) about any questions

you must meet to enter into and maintain an installment

we may have while we process your return. You also

agreement, such as paying the liability within 24 months,

authorize your designee to do all of the following.

and making all required deposits and timely filing tax

Give us any information that is missing from your return.

returns during the length of the agreement.

Call us for information about the processing of your

return.

If your installment agreement is accepted, you will be

Respond to certain IRS notices that you have shared

charged a fee and you will be subject to penalties and

with your designee about math errors and return

interest on the amount of tax not paid by the due date of

preparation. The IRS won't send notices to your designee.

the return.

Line 6. Overpayment

You aren't authorizing your designee to bind you to

anything (including additional tax liability) or to otherwise

If line 4 is more than line 3, enter the difference on line 6.

represent you before the IRS. If you want to expand the

Never make an entry on both lines 5 and 6.

designee's authorization, see Pub. 947.

If you deposited more than the correct amount for the

The authorization will automatically expire 1 year from

year, you can have the overpayment refunded or applied

the due date (without regard to extensions) for filing your

to your next return by checking the appropriate box.

Form 945. If you or your designee wants to terminate the

Check only one box below line 6. If you don't check either

authorization, write to the IRS office for your locality using

box or if you check both boxes, generally we will apply the

Without a payment address under Where To File, earlier.

overpayment to your account. We may apply your

overpayment to any past due tax account that is shown in

Who Must Sign (Approved Roles)

our records under your EIN. If line 6 is under $1, we will

The following persons are authorized to sign the return for

send a refund or apply it to your next return only if you ask

each type of business entity.

us in writing to do so.

Sole proprietorship—The individual who owns the

Line 7. Monthly Summary of Federal

business.

Tax Liability

Corporation (including a limited liability company

(LLC) treated as a corporation)—The president, vice

This is a summary of your monthly tax liability, not

president, or other principal officer duly authorized to sign.

a summary of deposits made. If line 3 is less than

Partnership (including an LLC treated as a

$2,500, don't complete line 7 or Form 945-A.

partnership) or unincorporated organization— A

CAUTION

responsible and duly authorized partner, member, or

Complete line 7 only if you were a monthly schedule

officer having knowledge of its affairs.

depositor for the entire year and line 3 is $2,500 or more.

Single member LLC treated as a disregarded entity

See Determining Your Deposit Schedule, earlier.

for federal tax purposes—The owner of the LLC or a

The amount entered on line 7M must equal the

principal officer duly authorized to sign.

amount reported on line 3.

Trust or estate—The fiduciary.

CAUTION

Form 945 may also be signed by a duly authorized

Report your liabilities on Form 945-A instead of on

agent of the taxpayer if a valid power of attorney has been

line 7 if either of the following apply.

filed.

You were a semiweekly schedule depositor

Alternative signature method. Corporate officers or

during 2015. Don't complete entries A through M of line 7.

duly authorized agents may sign Form 945 by rubber

Instead, complete and file Form 945-A with Form 945.

stamp, mechanical device, or computer software

You were a monthly schedule depositor for 2015

program. For details and required documentation, see

and during any month you accumulated nonpayroll taxes

Rev. Proc. 2005-39, 2005-28 I.R.B. 82, available at

of $100,000 or more. Because this converted you to a

semiweekly schedule depositor for the remainder of 2015

(and for 2016), you must report your liabilities on Form

Paid Preparer Use Only

945-A for the entire year. Don't complete entries A through

A paid preparer must sign Form 945 and provide the

M of line 7. For more information, see the $100,000

information in the Paid Preparer Use Only section if the

Next-Day Deposit Rule in section 11 of Pub. 15.

preparer was paid to prepare Form 945 and isn't an

Third-Party Designee

employee of the filing entity. Paid preparers must sign

paper returns with a manual signature. The preparer must

If you want to allow an employee, a paid tax preparer, or

give you a copy of the return in addition to the copy to be

another person to discuss your Form 945 with the IRS,

filed with the IRS.

check the “Yes” box in the “Third-Party Designee” section

of Form 945. Enter the name, phone number, and

If you are a paid preparer, enter your Preparer Tax

five-digit personal identification number (PIN) of the

Identification Number (PTIN) in the space provided.

specific person to speak with—not the name of the firm

Include your complete address. If you work for a firm,

that prepared your return. The designee may choose any

enter the firm's name and the EIN of the firm. You can

five numbers as his or her PIN.

apply for a PTIN online or by filing Form W-12. For more

information about applying for a PTIN online, visit the IRS

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Instructions for Form 945 (2015)

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2017 Page 5

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