Download IRS Form 945-X Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
Instructions for Form 945-X
- Part 1. Desired process
- Part 2. Corrections for the calendar year
- Lines 3-4, Federal income tax withheld. Enter the originally reported amount in Column 1, the amended amount in Column 2. Enter the difference in Column 3;
- Line 5, Total. Add amounts entered in Column 3 for Lines 3 and 4. If this amount is more than 0, this is the amount you must pay.
- Part 3. Explanations of corrections
- Line 6. Check the box, if your corrections include both over-reported and under-reported amounts;
- Line 7. Provide detailed explanations on how you determined your corrections.
- Part 4. Signature field
- If you are a paid preparer, fill the Paid Preparer Use Only part. Check the box, if you are self-employed. Enter your name, the name of your firm, Preparer Tax Identification Number (PTIN), EIN, phone number, and address. Sign the form.
Where to Mail Form 945-X?
The mailing address for IRS Form 945-X depends on the location, the form is filed in and on the type of organization. The complete list of mailing addresses can be found in the IRS-issued Instructions for Form 945-X. The form cannot be filed electronically.
IRS 945-X Related Forms
- IRS Form 945-A, Annual Record of Federal Tax Liability is filed for informing the IRS of the employer's tax liability for a calendar year for IRS Forms 945 and 945-X, IRS Forms 944 and 944-X or IRS Forms CT-1 and CT-1 X. This form is never filed alone, but only with one of the listed forms. This form is filed only by monthly depositors, which accumulated tax liability for over $100,000 and are all semi-weekly depositors.
- IRS Form 945, Annual Return of Withheld Federal Income Tax is filed for reporting taxes withheld from payroll payments. Such payments include pensions, gambling winnings, Indian gaming profits, backup withholding, military retirement and voluntary withholding on some government payments.