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 IRS.gov or by calling the IRS at 1-800-TAX-FORM

(1-800-829-3676).

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

Reminders

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.”

IRS.gov 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

annuities;

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

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

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