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

stamp, mechanical device, or computer software

you to provide the requested information if the tax applies

program. For details and required documentation, see

to you. Section 6109 requires you to provide your

Rev. Proc. 2005-39, 2005-28 I.R.B. 82, available at

identification number. If you fail to provide this information

in a timely manner, or provide false or fraudulent

information, you may be subject to penalties and interest.

Paid Preparer Use Only

You do not have to provide the information requested

A paid preparer must sign Form 945 and provide the

on a form that is subject to the Paperwork Reduction Act

information in the Paid Preparer Use Only section if the

unless the form displays a valid OMB control number.

preparer was paid to prepare Form 945 and is not an

Books or records relating to a form or its instructions must

employee of the filing entity. Paid preparers must sign

be retained as long as their contents may become

paper returns with a manual signature. The preparer must

material in the administration of any Internal Revenue law.

give you a copy of the return in addition to the copy to be

filed with the IRS.

Generally, tax returns and return information are

confidential, as required by section 6103. However,

If you are a paid preparer, enter your Preparer Tax

section 6103 allows or requires the Internal Revenue

Identification Number (PTIN) in the space provided.

Service to disclose or give the information shown on your

Include your complete address. If you work for a firm,

tax return to others described in the Code. For example,

enter the firm's name and the EIN of the firm. You can

we may disclose your tax information to the Department of

apply for a PTIN online or by filing Form W-12, IRS Paid

Justice for civil and criminal litigation, and to cities, states,

Preparer Tax Identification Number (PTIN) Application

the District of Columbia, and U.S. commonwealths and

and Renewal. For more information about applying for a

possessions to administer their tax laws. We may also

PTIN online, visit the IRS website at You

disclose this information to other countries under a tax

cannot use your PTIN in place of the EIN of the tax

treaty, to federal and state agencies to enforce federal

preparation firm.

nontax criminal laws, or to federal law enforcement and

Generally, do not complete this section if you are filing

intelligence agencies to combat terrorism.

the return as a reporting agent and have a valid Form

The time needed to complete and file Form 945 will

8655, Reporting Agent Authorization, on file with the IRS.

vary depending on individual circumstances. The

However, a reporting agent must complete this section if

estimated average time is: Recordkeeping, 7 hr., 9 min.;

the reporting agent offered legal advice, for example,

Learning about the law or the form, 47 min.; and

advising the client on determining whether federal income

Preparing and sending the form to the IRS, 56 min. If

tax withholding is required on certain payments.

you have comments concerning the accuracy of these

time estimates or suggestions for making Form 945

Privacy Act and Paperwork Reduction Act Notice.

simpler, we would be happy to hear from you. You can

We ask for the information on Form 945 to carry out the

email us at taxforms@irs.gov. Enter “Form 945” on the

Internal Revenue laws of the United States. We need it to

subject line. Or write to the Internal Revenue Service, Tax

figure and collect the right amount of tax. Sections 3402,

Products Coordinating Committee, SE:W:CAR:MP:T:M:S,

3405, and 3406 of the Internal Revenue Code require

1111 Constitution Ave. NW, IR-6526, Washington, DC

taxpayers to pay over to the IRS federal income tax

20224. Do not send Form 945 to this address. Instead,

withheld from certain nonpayroll payments and

see Where To File, earlier.

distributions, including backup withholding. Form 945 is

used to report these withholdings. Section 6011 requires

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Instructions for Form 945 (2012)

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2012 Page 5

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