Instructions For Form 945-X

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Instructions for Form 945-X
Department of the Treasury
Internal Revenue Service
(February 2014)
Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
Section references are to the Internal Revenue Code
However, see the Caution under Is There a Deadline for
unless otherwise noted.
Filing Form 945-X, later, if you are correcting overreported
amounts during the last 90 days of a period of limitations.
Future Developments
You will use the claim process if you overreported tax and
For the latest information about developments related to
are requesting a refund or abatement of the overreported
Form 945-X and its instructions, such as legislation
amount. Follow the chart on page 8 for help in choosing
enacted after they were published, go to
whether to use the adjustment process or the claim
945x.
process.
Be sure to give us a detailed explanation on line 7 for
General Instructions:
each correction that you show on Form 945-X.
Understanding Form 945-X
Do not use Form 945-X to correct Forms CT-1,
941, 943, or 944. Instead, use the “X” form that
!
What Is the Purpose of Form 945-X?
corresponds to those forms (Form CT-1 X, 941-X,
CAUTION
943-X, or 944-X). If you did not file a Form 945 for one or
Use Form 945-X to correct administrative errors only on a
more years, do not use Form 945-X. Instead, file Form
previously filed Form 945. An administrative error occurs if
945 for each of those years.
the federal income tax (including backup withholding) you
reported on Form 945 is not the amount you actually
Where Can You Get Help?
withheld from payees. For example, if the total federal
income tax you actually withheld was incorrectly reported
For help filing Form 945-X or for questions about withheld
on Form 945 due to a mathematical or transposition error,
federal income tax and tax corrections, you can:
this would be an administrative error.
Call the IRS Business and Specialty Tax Line toll free at
1-800-829-4933 or 1-800-829-4059 (TDD/TTY for
Use Form 843, Claim for Refund and Request for
persons who are deaf, hard of hearing, or have a speech
Abatement, to request a refund or abatement of assessed
disability) Monday–Friday from 7:00 a.m.– 7:00 p.m. local
interest or penalties. Do not request abatement of
time (Alaska and Hawaii follow Pacific time),
assessed interest or penalties on Form 945 or Form
Visit the IRS website at
and
945-X.
click on the Employment Taxes link under Businesses
We use the terms “correct” and “corrections” on
Topics, or
Form 945-X and in these instructions to include
See Pub. 15 (Circular E), Employer's Tax Guide.
TIP
interest-free adjustments under sections 6205
See also How Can You Order Forms, Instructions, and
and 6413 and claims for refund and abatement under
Publications from the IRS, later.
sections 6402, 6414, and 6404. See Rev. Rul. 2009-39 for
examples of how the interest-free adjustment and claim
When Should You File Form 945-X?
for refund rules apply in 10 different situations. You can
find Rev. Rul. 2009-39, 2009–52 I.R.B. 951, at
File Form 945-X when you discover an administrative
error on a previously filed Form 945.
However, if your only errors on Form 945 relate to
When you discover an error on a previously filed Form
federal tax liabilities reported on your Monthly Summary of
945, you must:
Federal Tax Liability on Form 945 or on Form 945-A,
Correct that error using Form 945-X,
Annual Record of Federal Tax Liability, do not file Form
File a separate Form 945-X for each Form 945 that you
945-X. For more information about correcting federal tax
are correcting, and
liabilities reported on your Monthly Summary of Federal
File Form 945-X separately. Do not file Form 945-X
Tax Liability on Form 945 or on Form 945-A, see the Form
with Form 945.
945-A instructions.
Report the correction of underreported and
Due dates. The due date for filing Form 945-X depends
overreported amounts for the same year on a single Form
on when you discover an error and if you underreported or
945-X, unless you are requesting a refund or abatement. If
overreported tax. If you underreported tax, see
you are requesting a refund or abatement, file one Form
Underreported tax later. For overreported amounts, you
945-X correcting the underreported amounts and a
may choose to either make an interest-free adjustment or
second Form 945-X correcting the overreported amounts.
file a claim for refund or abatement. If you are correcting
overreported amounts, see Overreported tax—adjustment
You will use the adjustment process if you
process and Overreported tax—claim process, later.
underreported tax and are making a payment, or if you
overreported tax and will be applying the credit to Form
If any due date falls on a Saturday, Sunday, or legal
945 for the period during which you file Form 945-X.
holiday, you may file Form 945-X on the next business
Feb 19, 2014
Cat. No. 20337I

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