Instructions For Form 945-X (Page 8 of 8) in pdf

Form 945-X: Which process should you use?

Type of errors you are

correcting

Underreported

Use the adjustment process to correct underreported amounts.

amounts ONLY

Check the box on line 1.

Pay the amount you owe from line 5 by the time you file Form 945-X.

Overreported

The process you use

If you are filing Form 945-X MORE

Choose either the adjustment process or the claim

amounts ONLY

depends on when you

THAN 90 days before the period

process to correct the overreported amounts.

file Form 945-X.

of limitations on credit or refund

for Form 945 expires

. . . . . . .

Choose the adjustment process if you want the

amount shown on line 5 credited to your Form 945

for the period in which you file Form 945-X. Check

the box on line 1.

Choose the claim process if you want the amount

shown on line 5 refunded to you or abated. Check

the box on line 2.

If you are filing Form 945-X

You must use the claim process to correct the

WITHIN 90 DAYS of the expiration

overreported amounts. Check the box on line 2.

of the period of limitations on

credit or refund for Form

945

. . . . . . . . . . . . . . . . . . .

BOTH underreported

The process you use

If you are filing Form 945-X MORE

Choose either the adjustment process or both the

and overreported

depends on when you

THAN 90 days before the period

adjustment process and the claim process when you

amounts

file Form 945-X.

of limitations on credit or refund

correct both underreported and overreported

for Form 945 expires

amounts.

. . . . . . .

Choose the adjustment process if you want to

offset your underreported amounts with your

overreported amounts.

File one Form 945-X, and

Check the box on line 1 and follow the instructions

on line 5.

Choose both the adjustment process and the

claim process if you want the overreported amount

refunded to you or abated.

File two separate forms.

1. For the adjustment process, file one Form

945-X to correct the underreported amounts. Check

the box on line 1. Pay the amount you owe from

line 5 by the time you file Form 945-X.

2. For the claim process, file a second Form 945-X

to correct the overreported amounts. Check the box

on line 2.

If you are filing Form 945-X

You must use both the adjustment process and

WITHIN 90 DAYS of the expiration

the claim process.

of the period of limitations on

credit or refund for Form

File two separate forms.

945

1. For the adjustment process, file one Form 945-X

. . . . . . . . . . . . . . . . . . .

to correct the underreported amounts. Check the box

on line 1. Pay the amount you owe from line 5 by the

time you file Form 945-X.

2. For the claim process, file a second Form 945-X to

correct the overreported amounts. Check the box on

line 2.

-8-

Instructions for Form 945-X (Rev. 2-2014)

Instructions For Form 945-X Page 8

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