Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2012


Department of the Treasury
Internal Revenue Service
Instructions for Form 945
Annual Return of Withheld Federal Income Tax
Section references are to the Internal Revenue Code
How to get forms and publications. You can get most
unless otherwise noted.
IRS forms and publications by accessing the IRS website
at or by calling the IRS at 1-800-TAX-FORM
Future Developments
Telephone help. You can call the IRS Business and
For the latest information about developments related to
Specialty Tax Line toll free at 1-800-829-4933 or
Form 945 and its instructions, such as legislation enacted
1-800-829-4059 (TTY/TDD for persons who are deaf,
after they were published, go to
hard of hearing, or have a speech disability) Monday–
What's New
Friday 7 a.m.–7 p.m. local time (Alaska and Hawaii follow
Pacific time) for answers to your questions about
Voluntary income tax withholding rates for 2013. The
completing Form 945, tax deposit rules, or obtaining an
voluntary income tax withholding rates will be available in
employer identification number (EIN).
January 2013 at
Additional information. Pub. 15 (Circular E) explains
the rules for withholding, depositing, and reporting federal
income tax. Pub. 15-A, Employer's Supplemental Tax
Correcting a previously filed Form 945. If you
Guide, includes information on federal income tax
discover an error on a previously filed Form 945, make the
withholding from pensions, annuities, and Indian gaming
correction using Form 945-X, Adjusted Annual Return of
profits. For information on withholding from gambling
Withheld Federal Income Tax or Claim for Refund. Form
winnings, see the Instructions for Forms W-2G and 5754.
945-X is a stand-alone form, meaning taxpayers can file
For a list of employment tax products, visit the IRS
Form 945-X when an error is discovered. For more
website at
and select click on the
information, get the Instructions for Form 945-X or visit
Employment Taxes link under “Businesses Topics.” and type Correcting Employment Taxes in the
Photographs of Missing Children
search box.
Federal tax deposits must be made by electronic
The Internal Revenue Service is a proud partner with the
funds transfer. You must use electronic funds transfer to
National Center for Missing and Exploited Children.
make all federal tax deposits. Generally, electronic funds
Photographs of missing children selected by the Center
transfers are made using the Electronic Federal Tax
may appear in instructions on pages that would otherwise
Payment System (EFTPS). If you do not want to use
be blank. You can help bring these children home by
EFTPS, you can arrange for your tax professional,
looking at the photographs and calling 1-800-THE-LOST
financial institution, payroll service, or other trusted third
(1-800-843-5678) if you recognize a child.
party to make deposits on your behalf. Also, you may
General Instructions
arrange for your financial institution to initiate a same-day
wire payment on your behalf. EFTPS is a free service
Purpose of Form 945
provided by the Department of Treasury. Services
provided by your tax professional, financial institution,
Use Form 945 to report withheld federal income tax from
payroll service, or other third party may have a fee.
nonpayroll payments. Nonpayroll payments include:
For more information on making federal tax deposits,
see section 11 of Pub. 15 (Circular E), Employer’s Tax
Pensions (including distributions from tax-favored
retirement plans, for example, section 401(k), section
Guide. To get more information about EFTPS or to enroll
in EFTPS, visit the EFTPS website at , or
403(b), and governmental section 457(b) plans) and
call 1-800-555-4477. Additional information about EFTPS
is also available in Pub. 966, Electronic Federal Tax
Military retirement;
Payment System: A Guide to Getting Started.
Gambling winnings;
Indian gaming profits;
Paid preparers must sign Form 945. Paid preparers
Voluntary withholding on certain government
must complete and sign the paid preparer’s section of
payments; and
Form 945.
Backup withholding.
Credit or debit card payments. Payors can pay the
Report all federal income tax withholding from
balance due shown on Form 945 by credit or debit card.
Do not use a credit or debit card to make federal tax
nonpayroll payments or distributions annually on one
Form 945. Do not file more than one Form 945 for any
deposits. For more information on paying your taxes with
a credit or debit card, visit the IRS website at
calendar year.
All federal income tax withholding reported on
Sep 06, 2012
Cat. No. 20534D


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