IRS Form 945-X Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

What Is Form 945-X?

IRS Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund is a form, used to correct administrative errors on previously filed IRS Form 945. An administrative error occurs when the reported amount of withheld income tax differs from the actual amount. The most recent version of this form was issued by the Internal Revenue Service (IRS) in February 2014. A fillable Form 945-X is available for download below.

The form should be filed as soon as possible after the moment the mistake was discovered. The due date depends on the type of mistake, whether the taxes are over-reported or under-reported. Overreported taxes can be corrected within three years since IRS Form 945 was filed or within 2 years since the reported tax was paid, whichever is later. Under-reported taxes can be corrected within 3 years after IRS 945 Form was filed. If it is necessary to correct returns for several years, a separate IRS 945-X Form should be filed for each year.

If Form 945-X due date falls on Saturday, Sunday or a legal holiday, the form can be filed on the next business day. But if the envelope containing the form is properly addressed, postmarked by the U.S. Postal Service before or on the due date, and contains sufficient postage, the form will be treated as filed on time.

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945-X:
Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
Form
Department of the Treasury — Internal Revenue Service
(Rev. February 2014)
OMB No. 1545-1430
Return You Are Correcting ...
Employer identification number
(EIN)
Enter the calendar year of the return
you are correcting:
Name (not your trade name)
(YYYY)
Trade name (if any)
Address
Enter the date you discovered errors:
Number
Street
Suite or room number
City
State
ZIP code
(MM / DD / YYYY)
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before you complete this form. Use this form to correct administrative errors made on Form 945,
Annual Return of Withheld Federal Income Tax. Use a separate Form 945-X for each year that needs correction. Type or print within
the boxes. You MUST complete both pages. Do not attach this form to Form 945.
Part 1:
Select ONLY one process.
1. Adjusted return of withheld federal income tax. Check this box if you underreported amounts. Also check this box if you overreported
amounts and you would like to use the adjustment process to correct the errors. You must check this box if you are correcting both
underreported and overreported amounts on this form. The amount shown on line 5, if less than zero, may only be applied as a credit to
your Form 945 for the tax period in which you are filing this form.
2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of
the amount shown on line 5. Do not check this box if you are correcting ANY underreported amounts on this form.
Part 2:
Enter the corrections for the calendar year you are correcting. If any line does not apply, leave it blank.
Column 1
Column 2
Column 3
Amount originally
Difference
Total corrected
reported or as
(If this amount is a
=
amount
previously corrected
negative number, use
(for ALL payees)
(for ALL payees)
a minus sign.)
3. Federal income tax withheld
=
(Form 945, line 1)
.
.
.
.
.
.
4. Backup withholding
=
(Form 945, line 2)
.
.
.
.
.
.
5. Total. Combine the amounts in lines 3 and 4 of Column 3 .
.
.
.
.
.
.
.
.
If line 5 is less than zero:
• If you checked line 1, this is the amount you want applied as a credit to your Form 945 for the tax period in which you are
filing this form.
• If you checked line 2, this is the amount you want refunded or abated.
If line 5 is more than zero, this is the amount you owe. Pay this amount when you file this return. For information on how to
pay, see Amount You Owe in the instructions for line 5.
Next
945-X
For Paperwork Reduction Act Notice, see the separate instructions.
Form
(Rev. 2-2014)
IRS.gov/form945x
Cat. No. 20336X
945-X:
Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
Form
Department of the Treasury — Internal Revenue Service
(Rev. February 2014)
OMB No. 1545-1430
Return You Are Correcting ...
Employer identification number
(EIN)
Enter the calendar year of the return
you are correcting:
Name (not your trade name)
(YYYY)
Trade name (if any)
Address
Enter the date you discovered errors:
Number
Street
Suite or room number
City
State
ZIP code
(MM / DD / YYYY)
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before you complete this form. Use this form to correct administrative errors made on Form 945,
Annual Return of Withheld Federal Income Tax. Use a separate Form 945-X for each year that needs correction. Type or print within
the boxes. You MUST complete both pages. Do not attach this form to Form 945.
Part 1:
Select ONLY one process.
1. Adjusted return of withheld federal income tax. Check this box if you underreported amounts. Also check this box if you overreported
amounts and you would like to use the adjustment process to correct the errors. You must check this box if you are correcting both
underreported and overreported amounts on this form. The amount shown on line 5, if less than zero, may only be applied as a credit to
your Form 945 for the tax period in which you are filing this form.
2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of
the amount shown on line 5. Do not check this box if you are correcting ANY underreported amounts on this form.
Part 2:
Enter the corrections for the calendar year you are correcting. If any line does not apply, leave it blank.
Column 1
Column 2
Column 3
Amount originally
Difference
Total corrected
reported or as
(If this amount is a
=
amount
previously corrected
negative number, use
(for ALL payees)
(for ALL payees)
a minus sign.)
3. Federal income tax withheld
=
(Form 945, line 1)
.
.
.
.
.
.
4. Backup withholding
=
(Form 945, line 2)
.
.
.
.
.
.
5. Total. Combine the amounts in lines 3 and 4 of Column 3 .
.
.
.
.
.
.
.
.
If line 5 is less than zero:
• If you checked line 1, this is the amount you want applied as a credit to your Form 945 for the tax period in which you are
filing this form.
• If you checked line 2, this is the amount you want refunded or abated.
If line 5 is more than zero, this is the amount you owe. Pay this amount when you file this return. For information on how to
pay, see Amount You Owe in the instructions for line 5.
Next
945-X
For Paperwork Reduction Act Notice, see the separate instructions.
Form
(Rev. 2-2014)
IRS.gov/form945x
Cat. No. 20336X
Name (not your trade name)
Employer identification number (EIN)
Calendar Year (YYYY)
Part 3:
Explain your corrections for the calendar year you are correcting.
6.
Check here if any corrections you entered on a line include both underreported and overreported amounts.
Explain both your underreported and overreported amounts on line 7.
7.
You must give us a detailed explanation of how you determined your corrections. See the separate instructions.
Part 4:
Sign here. You must complete both pages of this form and sign it.
Under penalties of perjury, I declare that I have filed an original Form 945 and that I have examined this adjusted return or claim and any schedules or
statements that are attached, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than
taxpayer) is based on all information of which preparer has any knowledge.
Print your
name here
Sign your
name here
Print your
title here
Date
Best daytime phone
Paid Preparer Use Only
Check if you are self-employed
.
.
.
.
.
.
.
.
Preparer’s name
PTIN
Preparer’s signature
Date
Firm’s name (or yours if
EIN
self-employed)
Address
Phone
City
State
ZIP code
2
945-X
Page
Form
(Rev. 2-2014)

Download IRS Form 945-X Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

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Instructions for Form 945-X

  1. Part 1. Desired process
  2. 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.
  3. 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.
  4. 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.
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