Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2012 Page 2

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Forms 1099 (for example, Form 1099-R or 1099-MISC) or
Without a
Form W-2G must be reported on Form 945. Do not report
If you are in . . .
payment . . .
With a payment . . .
federal income tax withholding from wages on Form 945.
Connecticut
New Jersey
Department of the
Internal Revenue
Delaware
New York
Treasury
Service
All employment taxes and federal income tax
District of
North Carolina
Internal Revenue
P. O. Box 804524
withholding reported on Form W-2, Wage and Tax
Columbia
Ohio
Service
Cincinnati, OH
Florida
Pennsylvania
Cincinnati, OH
45280-4524
Statement, must be reported on Form 941 or Form 944,
Georgia
Rhode Island
45999-0042
Form 943 for agricultural employees, Schedule H (Form
Illinois
South Carolina
1040) for household employees, or Form CT-1 for railroad
Indiana
Tennessee
employees.
Kentucky
Vermont
Maine
Virginia
Do not report on Form 945 federal income tax withheld
Maryland
West Virginia
Massachusetts
Wisconsin
on distributions to participants from nonqualified pension
Michigan
plans (including nongovernmental section 457(b) plans)
New Hampshire
and some other deferred compensation arrangements
Alabama
Missouri
Department of the
Internal Revenue
that are treated as wages and are reported on Form W-2.
Alaska
Montana
Treasury
Service
Report such withholding on Form 941 or Form 944. See
Arizona
Nebraska
Internal Revenue
P. O. Box 37945
Pub. 15 (Circular E) for more information.
Arkansas
Nevada
Service
Hartford, CT
California
New Mexico
Ogden, UT
06176-7945
Compensation paid to H-2A visa holders. Generally,
Colorado
North Dakota
84201-0042
report compensation of $600 or more paid to foreign
Hawaii
Oklahoma
agricultural workers who entered the country on H-2A
Idaho
Oregon
Iowa
South Dakota
visas on Form W-2 and Form 943, Employer’s Annual Tax
Kansas
Texas
Return for Agricultural Employees. However, if an H-2A
Louisiana
Utah
visa worker did not provide the employer with a taxpayer
Minnesota
Washington
identification number, the employee is subject to backup
Mississippi
Wyoming
withholding. The employer must report the wages and
No legal residence or principal
Internal Revenue
Internal Revenue
backup withholding on Form 1099-MISC, Miscellaneous
place of business in any state:
Service
Service
Income. The employer must also report the backup
P.O. Box 409101
P. O. Box 37945
Ogden, UT
Hartford, CT
withholding on Form 945, line 2.
84409
06176-7945
Who Must File
If you are filing Form 945 for an
Department of the
Internal Revenue
exempt organization or
Treasury
Service
If you withhold federal income tax (including backup
government entity (federal,
Internal Revenue
P. O. Box 37945
withholding) from nonpayroll payments, you must file
state, local, or Indian tribal
Service
Hartford, CT
Form 945. See Purpose of Form 945, earlier. You do not
government), use the following
Ogden, UT
06176-7945
have to file Form 945 for those years in which you do not
addresses, regardless of your
84201-0042
location:
have a nonpayroll tax liability. Do not report on Form 945
withholding that is required to be reported on Form 1042,
Employer Identification Number (EIN)
Annual Withholding Tax Return for U.S. Source Income of
If you do not have an EIN, you may apply for one online.
Foreign Persons.
Go to IRS.gov and click on the Apply for an EIN Online
When To File
link under “Tools.” You may also apply for an EIN by
calling 1-800-829-4933, or you can fax or mail Form SS-4,
For 2012, file Form 945 by January 31, 2013. However, if
Application for Employer Identification Number, to the
you made deposits on time in full payment of the taxes for
IRS. If you have not received your EIN by the due date of
the year, you may file the return by February 11, 2013.
Form 945, write "Applied For" and the date you applied in
Your return will be considered timely filed if it is properly
this entry space.
addressed and mailed First-Class or sent by an
IRS-designated private delivery service on or before the
Penalties and Interest
due date. See Pub. 15 (Circular E) for more information on
There are penalties for filing Form 945 late and for paying
IRS-designated private delivery services.
or depositing taxes late, unless there is reasonable cause.
Where To File
See section 11 of Pub. 15 (Circular E) for more
information on deposit penalties. There are also penalties
In the list below, find the location of your legal residence,
for failure to furnish information returns (for example,
principal place of business, office, or agency. Send Form
Forms 1099-MISC, 1099-R, or W-2G) to payees and
945 to the address listed for your location.
failure to file copies with the IRS. Interest is charged on
Where you file depends on whether or not you
taxes paid late at a rate set by law.
are including a payment with the return.
TIP
If you receive a notice about a penalty after you file this
return, reply to the notice with an explanation and we will
determine if you meet reasonable-cause criteria. Do not
attach an explanation when you file your return.
Use Form 843, Claim for Refund and Request for
Abatement, to request abatement of assessed penalties
or interest. Do not request abatement of assessed
penalties or interest on Form 945 or Form 945-X.
-2-
Instructions for Form 945 (2012)

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