IRS Form 945-A Annual Record of Federal Tax Liability

What Is Form 945-A?

IRS Form 945-A, Annual Record of Federal Tax Liability is a form used to report tax liability for Forms 945 and 945-X, CT-1 and CT-1 X, 944 and 944-X. This form is filed by semi-weekly depositors and monthly depositors if the accumulated tax liability is over $100,000.

The most recent version of the form was issued by the Internal Revenue Service (IRS) in October 2017. A fillable Form 945-A is available for download below. The form is not filed alone and must accompany another tax return.

When Is 945-A Due?

Form 945-A due date depends on the form it is filed with. If the form is filed with Form 945 or Form 945-X, the due date is January 31st of the next year. If filed with Form CT-1 or Form CT-1 X, the due date is February 28th of the next year. If filed with Form 944 or Form 944-X, the due date is January 31st of the next year.

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945-A
Annual Record of Federal Tax Liability
OMB No. 1545-1430
Form
(Rev. October 2017)
Go to www.irs.gov/Form945A for the latest information.
Department of the Treasury
File with Form 945, 945-X, CT-1, CT-1 X, 944, or 944-X.
Calendar Year
Internal Revenue Service
Employer identification number (EIN)
Name (as shown on Form 945, 945-X, CT-1, CT-1 X, 944, or 944-X)
You must complete this form if you're a semiweekly schedule depositor or became one because your accumulated tax liability during any month was
$100,000 or more. Show tax liability here, not deposits. (The IRS gets deposit data from electronic funds transfers.) Don't change your current year tax
liability by adjustments reported on any Form 945-X, CT-1 X, or 944-X.
January Tax Liability
February Tax Liability
March Tax Liability
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Total for month
B Total for month
C Total for month
April Tax Liability
May Tax Liability
June Tax Liability
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Total for month
E Total for month
F Total for month
945-A
For Paperwork Reduction Act Notice, see page 4.
Form
(Rev. 10-2017)
Cat. No. 14733M
945-A
Annual Record of Federal Tax Liability
OMB No. 1545-1430
Form
(Rev. October 2017)
Go to www.irs.gov/Form945A for the latest information.
Department of the Treasury
File with Form 945, 945-X, CT-1, CT-1 X, 944, or 944-X.
Calendar Year
Internal Revenue Service
Employer identification number (EIN)
Name (as shown on Form 945, 945-X, CT-1, CT-1 X, 944, or 944-X)
You must complete this form if you're a semiweekly schedule depositor or became one because your accumulated tax liability during any month was
$100,000 or more. Show tax liability here, not deposits. (The IRS gets deposit data from electronic funds transfers.) Don't change your current year tax
liability by adjustments reported on any Form 945-X, CT-1 X, or 944-X.
January Tax Liability
February Tax Liability
March Tax Liability
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A
Total for month
B Total for month
C Total for month
April Tax Liability
May Tax Liability
June Tax Liability
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Total for month
E Total for month
F Total for month
945-A
For Paperwork Reduction Act Notice, see page 4.
Form
(Rev. 10-2017)
Cat. No. 14733M
2
Form 945-A (Rev. 10-2017)
Page
July Tax Liability
August Tax Liability
September Tax Liability
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H Total for month
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Total for month
October Tax Liability
November Tax Liability
December Tax Liability
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Total for month
K Total for month
L Total for month
M Total tax liability for the year (add lines A through L). This should equal line 3 on Form 945 (line 15
on Form CT-1, line 9 on Form 944).
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945-A
Form
(Rev. 10-2017)
3
Form 945-A (Rev. 10-2017)
Page
Future Developments
Who must file. Semiweekly schedule depositors must complete
and file Form 945-A with their tax return. Don't file Form 945-A if
For the latest information about developments related to Form
your net tax liability for the return period is less than $2,500. Don't
945-A and its instructions, such as legislation enacted after they
file this form if you're a monthly schedule depositor unless you
were published, go to www.irs.gov/Form945A.
accumulated a tax liability of $100,000 during any month of the
year. Monthly schedule depositors who accumulate $100,000 or
What's New
more of tax liability on any day of a calendar month become
Adjusting tax liability for the qualified small business payroll tax
semiweekly schedule depositors on the next day and remain so for
credit for increasing research activities (Form 944 only). For
at least the remainder of the year and for the next year, and must
2017 and subsequent years, you must account for any qualified
also complete and file Form 945-A for the entire year.
small business payroll tax credit for increasing research activities
The deposit rules, including the $100,000 Next-Day Deposit Rule,
that you reported on Form 944, line 8, when reporting your liabilities
are explained in section 11 of Pub. 15, Employer's Tax Guide, and
on Form 945-A. The total liability for the year must equal Form 944,
in the instructions for your tax return.
line 9. Failure to account for the amount reported on Form 944, line
Caution: The IRS uses Form 945-A to match the tax liability you
8, may cause Form 945-A to report more than the total taxes after
reported on the returns indicated earlier with your deposits. The IRS
adjustments and credits reported on Form 944, line 9.
also uses Form 945-A to determine if you have deposited your tax
The qualified small business payroll tax credit for increasing
liabilities on time. Unless Form 945-A is properly completed and
research activities applies to the employer share of social security
filed (if applicable) with your tax return, the IRS may propose an
tax on wages paid in the quarter that begins after the income tax
“averaged” FTD penalty. See Deposit Penalties in section 11 of Pub.
return electing the credit has been filed. In completing Form 945-A,
15 for more information.
you take into account the payroll tax credit against your liability for
When to file. File Form 945-A with your Form 945, CT-1, or 944
the employer share of social security tax starting with the first
payroll payment of the quarter that includes payments of wages to
every year when Form 945, CT-1, or 944 is due. See the instructions
your employees that are subject to social security tax. Don't reduce
to these forms for their due dates.
your daily tax liability reported on Form 945-A below zero. For more
Specific Instructions
information, see the line 13 instructions in the Instructions for
Form 944.
Enter your business information. Carefully enter your employer
Reminders
identification number (EIN) and name at the top of the form. Make
sure that they exactly match the name of your business and the EIN
Reporting prior period adjustments. Prior period adjustments are
that the IRS assigned to your business and also agree with the
reported on Form 945-X, Adjusted Annual Return of Withheld
name and EIN shown on the attached Form 945, 945-X, CT-1,
Federal Income Tax or Claim for Refund; Form CT-1 X, Adjusted
CT-1 X, 944, or 944-X.
Employer's Annual Railroad Retirement Tax Return or Claim for
Calendar year. Enter the calendar year of the Form 945, 945-X,
Refund; or Form 944-X, Adjusted Employer's ANNUAL Federal Tax
CT-1, CT-1 X, 944, or 944-X to which Form 945-A is attached.
Return or Claim for Refund; and aren't taken into account when
figuring the tax liability for the current year.
Form 945 filers. Don't complete entries A through M of the Monthly
Summary of Federal Tax Liability (Form 945, line 7). Be sure to mark
When you file Form 945-A with your Form 945, CT-1, or 944,
the semiweekly schedule depositor checkbox above line 7 on
don't change your current year tax liability by adjustments reported
Form 945.
on any Form 945-X, CT-1 X, or 944-X.
Form CT-1 filers. Don't complete the Monthly Summary of Railroad
Amended Form 945-A. If you have been assessed a
Retirement Tax Liability (Part II of Form CT-1).
failure-to-deposit (FTD) penalty, you may be able to file an amended
Form 945-A. For more information, see Correcting Previously
Form 944 filers. On Form 944, check the box for “Line 9 is $2,500
Reported Tax Liability, later.
or more” at line 13, and leave blank lines 13a–13m.
Enter your tax liability by month. Each numbered space on
General Instructions
Form 945-A corresponds to a date during the year. Enter your tax
Purpose of form. Use Form 945-A to report your federal tax liability
liabilities in the spaces that correspond to the dates you paid wages
(based on the dates payments were made or wages were paid) for
to your employees or made nonpayroll payments, not the date
the following tax returns.
liabilities were accrued or deposits were made. The total tax liability
for the year (line M) must equal net taxes on Form 945 (line 3), Form
• Forms 945 and 945-X for federal income tax withholding on
CT-1 (line 15), or Form 944 (line 9). Enter the monthly totals on lines
nonpayroll payments. Nonpayroll withholding includes backup
A, B, C, D, E, F, G, H, I, J, K, and L. Enter the total for the year on
withholding and federal income tax withholding on pensions,
line M.
annuities, IRAs, Indian gaming profits, gambling winnings, military
retirement, certain government payments on which the recipient
For example, if you're a Form 945 filer, and you became liable for
elected voluntary income tax withholding, and dividends and other
a pension distribution on December 31, 2016, but didn't make the
distributions by an Alaska Native Corporation on which the recipient
distribution until January 7, 2017, you would:
elected voluntary income tax withholding.
• Go to January on Form 945-A filed with your 2017 return, and
• Forms CT-1 and CT-1 X for both employee and employer Tier 1
• Enter your tax liability on line 7 because line 7 represents the
and Tier 2 taxes.
seventh day of the month.
• Forms 944 and 944-X for federal income tax withheld plus both
Example 1. Cedar Co., which has a semiweekly deposit
employee and employer social security and Medicare taxes.
schedule, makes periodic payments on gambling winnings on the
Forms 944(SP) and 944-X (SP). If you're a semiweekly schedule
15th day of each month. On December 24, 2017, in addition to its
depositor who files Formulario 944(SP), Declaración Federal ANUAL
periodic payments, it withheld from a payment on gambling
de Impuestos del Patrono o Empleador, you should use Formulario
winnings under the backup withholding rules. Since Cedar Co. is a
943A-PR, Registro de la Obligación Contributiva Federal del
semiweekly schedule depositor, it must record these nonpayroll
Patrono Agrícola, to report your tax liability. You should also file
withholding liabilities on Form 945-A. It must report tax liabilities on
Form 943A-PR if you file Form 944-X (SP) and you need to amend a
line 15 for each month and line 24 for December.
previously filed Form 943A-PR.
Cedar Co. enters the monthly totals on lines A through L. It adds
these monthly subtotals and enters the total tax liability for the year
on line M. The amount on line M should equal Form 945, line 3.
4
Form 945-A (Rev. 10-2017)
Page
Example 2. Fir Co. is a semiweekly schedule depositor. During
File your amended Form 945-A with Form 945-X, CT-1 X, or
January, it withheld federal income tax on pension distributions as
944-X. The total liability reported on your amended Form 945-A
follows: $52,000 on January 10; $35,000 on January 24. Since Fir
must equal the corrected amount of tax reported on Form 945-X,
Co. is a semiweekly schedule depositor, it must record its federal
CT-1 X, or 944-X. If your penalty is decreased, the IRS will include
income tax withholding liabilities on Form 945-A. It must record
the penalty decrease with your tax decrease.
$52,000 on line 10 and $35,000 on line 24 for January.
Tax increase—Form 945-X, CT-1 X, or 944-X filed timely. If
Example 3. Elm Co. is a new business and monthly schedule
you're filing a timely Form 945-X, CT-1 X, or 944-X showing a tax
depositor for 2017. During January, it withheld federal income tax
increase, don't file an amended Form 945-A, unless you were
on nonpayroll payments as follows: $2,000 on January 10; $99,000
assessed an FTD penalty caused by an incorrect, incomplete, or
on January 24. The deposit rules require that a monthly schedule
missing Form 945-A. Don't include the tax increase reported on
depositor begin depositing on a semiweekly deposit schedule when
Form 945-X, CT-1 X, or 944-X on an amended Form 945-A you file.
a $100,000 or more tax liability is accumulated on any day within a
Tax increase—Form 945-X, CT-1 X, or 944-X filed late. If you
month (see section 11 of Pub. 15 for details). Since Elm Co.
owe tax and are filing late, that is, after the due date of the return for
accumulated $101,000 ($2,000 + $99,000) on January 24, 2017, it
the filing period in which you discovered the error, you must file the
became a semiweekly schedule depositor on January 25, 2017. Elm
form with an amended Form 945-A. Otherwise, the IRS may assess
Co. must complete Form 945-A and file it with Form 945. It must
an “averaged” FTD penalty.
record $2,000 on line 10 and $99,000 on line 24 for January. No
The total tax reported on line M of Form 945-A must match the
entries should be made on Form 945, line 7, even though Elm Co.
corrected tax (Form 945, line 3; Form 944, line 9 (line 7 for years
was a monthly schedule depositor until January 25.
before 2017); Form CT-1, line 15); combined with any correction
Correcting Previously Reported Tax Liability
reported on Form 945-X, line 5; Form 944-X, line 17; or Form
CT-1 X, line 19; for the year, less any previous abatements and
Semiweekly schedule depositors. If you have been assessed an
interest-free tax assessments.
FTD penalty and you made an error on Form 945-A and the
correction won't change the total liability you reported on Form
Note: Form 944-X, line 17, which is referenced above, will change
945-A, you may be able to reduce your penalty by filing an
to line 18 on the February 2018 revision of Form 944-X.
amended Form 945-A.
Paperwork Reduction Act Notice. We ask for the information on
Example. You reported a tax liability of $3,000 on January 1.
this form to carry out the Internal Revenue laws of the United
However, the liability was actually for March. Prepare an amended
States. You're required to give us the information. We need it to
Form 945-A showing the $3,000 liability on March 1. Also, you must
ensure that you're complying with these laws and to allow us to
enter the liabilities previously reported for the year that didn't
figure and collect the right amount of tax.
change. Write “Amended” at the top of Form 945-A. The IRS will
refigure the penalty and notify you of any change in the penalty.
You're not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
Monthly schedule depositors. You can file Form 945-A if you have
displays a valid OMB control number. Books or records relating to a
been assessed an FTD penalty and you made an error on the
form or its instructions must be retained as long as their contents
monthly tax liability section of Form 945. When completing Form
may become material in the administration of any Internal Revenue
945-A for this situation, only enter the monthly totals. The daily
law. Generally, tax returns and return information are confidential,
entries aren't required.
as required by Code section 6103.
Where to file. File your amended Form 945-A, or, for monthly
The time needed to complete and file this form will vary
schedule depositors, your original Form 945-A at the address
depending on individual circumstances. The estimated average
provided in the penalty notice you received. If you're filing an
time is:
amended Form 945-A, you don't have to submit your original
Form 945-A.
Recordkeeping .
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Forms 945-X, CT-1 X, and 944-X
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You may need to file an amended Form 945-A with Forms 945-X,
Preparing and sending
CT-1 X, or 944-X to avoid or reduce an FTD penalty.
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Tax decrease. If you're filing Form 945-X, CT-1 X, or 944-X, you
If you have comments concerning the accuracy of these time
can file an amended Form 945-A with the form if both of the
estimates or suggestions for making this form simpler, we would be
following apply.
happy to hear from you. You can write to the IRS at the address
1. You have a tax decrease.
listed in the Privacy Act Notice for your tax return.
2. You were assessed an FTD penalty.

Download IRS Form 945-A Annual Record of Federal Tax Liability

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IRS Form 945-A Instructions

Under the semi-weekly schedule, depositors make employment tax deposits for payments on Wednesday, Thursday and/or Friday by the following Wednesday. Payments made on Saturday, Sunday, Monday, and/or Tuesday are deposited by the following Friday. Monthly depositors make their deposits on the 15th day of each month.

If the IRS 945-A Form and the accompanying form is filed late, the IRS imposes a penalty of 5% of the amount of unpaid taxes for each month the form is late and the maximum amount of penalty is 25%. However, if the envelope with forms is postmarked by the U.S. Postal Service on or before the due date and the payment is done on time, the IRS will treat the form as filed on time. If the form is late and the employer received a notice about a penalty after filing the form, they should reply with an explanation, why they failed to file the form before the due date. If the IRS will consider the ground reasonable, the penalty can be avoided.

  1. Enter the calendar year you are reporting tax liability for;
  2. Enter your name as it appears on the form you are filing the form 945 with;
  3. Enter your Employer Identification Number (EIN);
  4. If you are filing this form with Form 945, do not complete lines A through M and indicate that you are a semi-weekly depositor on your Form 945. If you are filing the record with Form CT-1, complete it and leave the Monthly Summary of Railroad Retirement Tax Liability blank of your Form CT-1. If you are filing this form with Form 944, complete it and leave lines 13a-13m on your Form 944 blank;
  5. Lines A-L. Enter your federal tax liability for each month in spaces corresponding to the dates you paid wages or made non-payroll payments. Add number and enter them in Total for month space;
  6. Line M. Add amounts in Lines A-L. Make sure this amount equals the amount reported on your Form 945, 944 or CT-1.

Where to Mail Form 945-A?

The mailing address for IRS Forms 945-A depends on the form it is filed with. If the form is filed with the Forms CT-1 or CT-1 X, the form should be mailed to the Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999-0048. The mailing address for forms filed with Forms 945 or 944 depends on the locations the form is filed at, the type of organization, when the form is filed and whether payment is included with the form. The complete lists of mailing addresses can be found on the IRS-issued instructions for each form.

IRS 945-A Related Forms

  1. IRS Form 945, Annual Return of Withheld Federal Income Tax is used to report taxes withheld from non-payroll payments. These payments include Annual Return of Withheld Federal Income Tax is a form used to report taxes withheld from pensions, gambling winnings, Indian gaming profits, backup withholding, military retirement and voluntary withholding on certain government payments.
  2. IRS Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund is used to correct mistakes on previously filed IRS form. If a mistake was discovered on any of these forms, the employer must file IRS Form 945-X as soon as possible.
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