IRS Form 945 "Annual Return of Withheld Federal Income Tax"

What Is Form 945?

IRS Form 945, Annual Return of Withheld Federal Income Tax is a form used to report taxes withheld from pensions, gambling winnings, Indian gaming profits, backup tax withholding, military retirement and voluntary withholding on certain government payments. These payments are called non-payroll payments.

The most recent version of the IRS Form 945 was issued by the Internal Revenue Service (IRS) in 2019. This is the form you need to use to file your 2019 taxes in 2020. A fillable Form 945 is available for download below.

The Employer Identification Number (EIN) is necessary to file the form. If the employer is filing the form electronically without the EIN, this may lead to a penalty.

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Download IRS Form 945 "Annual Return of Withheld Federal Income Tax"

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945
Annual Return of Withheld Federal Income Tax
OMB No. 1545-1430
Form
For withholding reported on Forms 1099 and W-2G.
2019
For more information on income tax withholding, see Pub. 15 and Pub. 15-A.
Department of the Treasury
Go to www.irs.gov/Form945 for instructions and the latest information.
Internal Revenue Service
Name (as distinguished from trade name)
Employer identification number (EIN)
If address is
Trade name, if any
Type
different
or
from prior
Address (number and street)
return, check
Print
here.
City or town, state or province, country, and ZIP or foreign postal code
A
If you don’t have to file returns in the future, check here
and enter date final payments made.
1
Federal income tax withheld from pensions, annuities, IRAs, gambling winnings, etc. .
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.
.
.
1
2
2
Backup withholding
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3
Total taxes. If $2,500 or more, this must equal line 7M below or Form 945-A, line M .
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3
4
Total deposits for 2019, including overpayment applied from a prior year and overpayment applied
from Form 945-X
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4
5
Balance due. If line 3 is more than line 4, enter the difference and see the separate instructions .
5
6
Overpayment. If line 4 is more than line 3, enter the difference
$
Check one:
Apply to next return.
Send a refund.
• All filers: If line 3 is less than $2,500, don’t complete line 7 or Form 945-A.
• Semiweekly schedule depositors: Complete Form 945-A and check here .
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• Monthly schedule depositors: Complete line 7, entries A through M, and check here .
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7 Monthly Summary of Federal Tax Liability. (Don’t complete if you were a semiweekly schedule depositor.)
Tax liability for month
Tax liability for month
Tax liability for month
A January .
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F June .
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K November
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B February
G July .
L December
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C March
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H August
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M Total liability for
D April .
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I September .
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year (add lines A
through L)
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E May .
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J October .
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Do you want to allow another person to discuss this return with the IRS? See separate instructions.
Yes. Complete the following.
No.
Third-
Party
Designee
Designee’s
Phone
Personal identification
name
no.
number (PIN)
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign
Here
Print Your
Signature
Name and Title
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
945
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 14584B
Form
(2019)
945
Annual Return of Withheld Federal Income Tax
OMB No. 1545-1430
Form
For withholding reported on Forms 1099 and W-2G.
2019
For more information on income tax withholding, see Pub. 15 and Pub. 15-A.
Department of the Treasury
Go to www.irs.gov/Form945 for instructions and the latest information.
Internal Revenue Service
Name (as distinguished from trade name)
Employer identification number (EIN)
If address is
Trade name, if any
Type
different
or
from prior
Address (number and street)
return, check
Print
here.
City or town, state or province, country, and ZIP or foreign postal code
A
If you don’t have to file returns in the future, check here
and enter date final payments made.
1
Federal income tax withheld from pensions, annuities, IRAs, gambling winnings, etc. .
.
.
.
.
1
2
2
Backup withholding
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Total taxes. If $2,500 or more, this must equal line 7M below or Form 945-A, line M .
.
.
.
.
3
4
Total deposits for 2019, including overpayment applied from a prior year and overpayment applied
from Form 945-X
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Balance due. If line 3 is more than line 4, enter the difference and see the separate instructions .
5
6
Overpayment. If line 4 is more than line 3, enter the difference
$
Check one:
Apply to next return.
Send a refund.
• All filers: If line 3 is less than $2,500, don’t complete line 7 or Form 945-A.
• Semiweekly schedule depositors: Complete Form 945-A and check here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
• Monthly schedule depositors: Complete line 7, entries A through M, and check here .
.
.
.
.
.
.
.
.
.
.
.
7 Monthly Summary of Federal Tax Liability. (Don’t complete if you were a semiweekly schedule depositor.)
Tax liability for month
Tax liability for month
Tax liability for month
A January .
.
.
F June .
.
.
.
.
K November
.
.
B February
G July .
L December
.
.
.
.
.
.
.
.
C March
.
.
.
H August
.
.
.
.
M Total liability for
D April .
.
.
.
I September .
.
.
year (add lines A
through L)
.
.
E May .
.
.
.
J October .
.
.
.
Do you want to allow another person to discuss this return with the IRS? See separate instructions.
Yes. Complete the following.
No.
Third-
Party
Designee
Designee’s
Phone
Personal identification
name
no.
number (PIN)
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign
Here
Print Your
Signature
Name and Title
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
945
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 14584B
Form
(2019)
Form 945-V,
Payment Voucher
Purpose of Form
Specific Instructions
Box 1—Employer identification number (EIN). If you
Complete Form 945-V if you’re making a payment with
Form 945. We will use the completed voucher to credit
don’t have an EIN, you may apply for one online by
your payment more promptly and accurately, and to
visiting the IRS website at www.irs.gov/EIN. You may also
improve our service to you.
apply for an EIN by faxing or mailing Form SS-4 to the
IRS. If you haven’t received your EIN by the due date of
Making Payments With Form 945
Form 945, write “Applied For” and the date you applied in
this entry space.
To avoid a penalty, make your payment with your 2019
Form 945 only if:
Box 2—Amount paid. Enter the amount paid with Form
945.
• Your total taxes for the year (Form 945, line 3) are less
than $2,500 and you’re paying in full with a timely filed
Box 3—Name and address. Enter your name and
return, or
address as shown on Form 945.
• You’re a monthly schedule depositor making a payment
• Enclose your check or money order made payable to
in accordance with the Accuracy of Deposits Rule. See
“United States Treasury.” Be sure to enter your EIN,
section 11 of Pub. 15 for details. In this case, the amount
“Form 945,” and “2019” on your check or money order.
of your payment may be $2,500 or more.
Don’t send cash. Don’t staple Form 945-V or your
payment to the return (or to each other).
Otherwise, you must make deposits by electronic funds
transfer. See section 11 of Pub. 15 for deposit
• Detach Form 945-V and send it with your payment and
instructions. Don’t use Form 945-V to make federal tax
Form 945 to the address provided in the Instructions for
deposits.
Form 945.
Use Form 945-V when making any payment
Note: You must also complete the entity information
!
with Form 945. However, if you pay an amount
above line A on Form 945.
with Form 945 that should’ve been deposited,
CAUTION
you may be subject to a penalty. See Deposit
Penalties in section 11 of Pub. 15.
Detach Here and Mail With Your Payment and Form 945.
945-V
OMB No. 1545-1430
Payment Voucher
Form
2019
Department of the Treasury
Don’t staple this voucher or your payment to Form 945.
Internal Revenue Service
1 Enter your employer identification number (EIN).
Enter the amount of your payment . .
Dollars
Cents
2
Make your check or money order payable to “United States Treasury”
3 Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city or town, state or province, country, and ZIP or foreign postal code.
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When Is Form 945 Due?

Form 945 due date is January 31st of the next year, but if deposits are made on time in full payment for the year, the due date is February 11th.

If the IRS 945 Form is filed late, the IRS imposes a penalty of 5% of the unpaid tax for each month the form is due. The amount of penalty can be up to 25%. 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 and no penalty will be imposed.

IRS Form 945 Instructions

The instructions for completing the form can be found below. The IRS also publishes complete Instructions for IRS Form 945.

  1. Enter your name, trade name, if any, EIN, and address. If the address is different from a previously filed return, check the box;
  2. Line A. If you are filing the final return, check the box and enter the date of final payment;
  3. Line 1, Federal income tax withheld from pensions, annuities, IRAs, gambling winnings, etc. Enter the amount of income tax withheld from nonpayroll payments;
  4. Line 2, Backup withholding. Enter the amount of backup withholding;
  5. Line 3, Total taxes. Add amounts entered in Line 1 and Line 2. If the reported amount is $2,500 or more, it must be equal to total tax liability, reported on IRS Form 945-A or Line 7M;
  6. Line 4, Total deposits for 2018, including overpayment applied from a prior year and overpayment applied from Form 945-X. Self-explanatory;
  7. Line 5, Balance due. If the amount in Line 3 is more than the amount entered in Line 4, enter the difference;
  8. Line 6, Overpayment. If the amount in Line 4 is more than the amount entered in Line 3, enter the difference and check the applicable box;
  9. If you are a semi-weekly tax depositor or monthly schedule depositor, check the applicable box;
  10. Line 7, Monthly Summary of Federal Tax Liability. This line is applicable only if you are a monthly schedule depositor or if the amount entered in Line 3 is more than $2,500. Enter the amount of tax liability for each month and total liability for a year;
  11. If you want a third-party designee to discuss your IRS form 945 with the IRS, provide the name and phone number of this person and assign them a Personal Identification Number (PIN). If you do not want to assign a third-party designee, check the applicable box and skip this line;
  12. Sign and date the form, print your name and title;
  13. If you are a paid preparer, enter your name, the name of your firm, it's address, phone number, and EIN. Enter your Preparer Tax Identification Number (PTIN). If you are self-employed, indicate this by checking the box;
  14. If you are including payment with the form, complete the Payment Voucher. Enter your EIN, the amount of your payment, your business name and address. Detach the voucher and mail with your payment and the form.

Where to Mail Form 945?

Form 945 mailing address depends on the location it is filed in, the date the form is filed and whether the payment is included with the form. A complete list of mailing addresses can be found in the IRS-issued instructions for the form.

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