Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2009

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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 unless
Photographs of Missing Children
otherwise noted.
The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children.
Photographs of missing children selected by the Center may
What’s New
appear in instructions on pages that would otherwise be
blank. You can help bring these children home by looking at
New employment tax adjustment process beginning in
the photographs and calling 1-800-THE-LOST
2009. If you discover an error on a previously filed Form
(1 – 800 – 843 – 5678) if you recognize a child.
945, make the correction using new Form 945-X, Adjusted
Annual Return of Withheld Federal Income Tax or Claim for
General Instructions
Refund. Form 945-X is a stand-alone form, meaning
taxpayers can file Form 945-X when an error is discovered.
Purpose of form. Use Form 945 to report withheld federal
For more information, get the Instructions for Form 945-X or
income tax from nonpayroll payments. Nonpayroll
visit the IRS website at and type “Correcting
payments include:
Employment Taxes” in the search box.
Pensions (including section 403(b) and governmental
section 457(b) plan distributions), annuities, and IRA
Reminders
distributions;
Additional information. Pub. 15 (Circular E), Employer’s
Military retirement;
Tax Guide, explains the rules for withholding, depositing,
Gambling winnings;
and reporting federal income tax. Pub. 15-A, Employer’s
Indian gaming profits;
Supplemental Tax Guide, includes information on federal
Voluntary withholding on certain government
income tax withholding from pensions, annuities, and Indian
payments; and
gaming profits. For information on withholding from
Backup withholding.
gambling winnings, see the Instructions for Forms W-2G
and 5754.
Report all federal income tax withholding from nonpayroll
payments or distributions annually on one Form 945. Do not
For a list of employment tax products, visit the IRS
file more than one Form 945 for any calendar year.
website at /businesses and select “Employment
Taxes” under the Business Topics heading.
All federal income tax withholding reported on
Electronic payment. Now, more than ever before,
Forms 1099 (for example, Form 1099-R or 1099-MISC) or
businesses can enjoy the benefits of paying their federal
Form W-2G must be reported on Form 945. Do not report
taxes electronically. Whether you rely on a tax professional
federal income tax withholding from wages on Form 945.
or handle your own taxes, IRS offers you convenient
All employment taxes and federal income tax withholding
programs to make paying taxes easier. Spend less time and
reported on Form W-2, Wage and Tax Statement, must be
worry on taxes and more time running your business. Use
reported on Form 941 or Form 944 (Form 943 for
Electronic Federal Tax Payment System (EFTPS) to your
agricultural employees), Schedule H (Form 1040) for
benefit.
household employees, or Form CT-1 for railroad employees.
For more information about EFTPS, visit
Do not report on Form 945 federal income tax withheld
or call EFTPS Customer Service at 1-800-555-4477.
on distributions to participants from nonqualified pension
You may be required to use EFTPS. See Electronic
plans (including nongovernmental section 457(b) plans)
deposit requirement on page 2.
and some other deferred compensation arrangements that
are treated as wages and are reported on Form W-2. Report
How to get forms and publications. You can get most
such withholding on Form 941 or Form 944. See Pub. 15
IRS forms and publications by accessing the IRS website at
(Circular E) for more information.
or by calling the IRS at 1-800-TAX-FORM
(1-800-829-3676).
Who must file. If you withhold federal income tax
(including backup withholding) from nonpayroll payments,
Telephone help. You can call the IRS Business and
you must file Form 945. See Purpose of form above. You do
Specialty Tax Line toll free at 1-800-829-4933 to order FTD
not have to file Form 945 for those years in which you do not
coupons (Form 8109) and for answers to your questions
have a nonpayroll tax liability. Do not report on Form 945
about completing Form 945, tax deposit rules, or obtaining
withholding that is required to be reported on Form 1042,
an employer identification number (EIN).
Annual Withholding Tax Return for U.S. Source Income of
Credit card payments. Employers can pay the balance
Foreign Persons.
due shown on Form 945 by credit card. Do not use a credit
card to make federal tax deposits. For more information on
Where to file. In the list below, find the location of your
paying your taxes with a credit card, visit the IRS website at
legal residence, principal place of business, office, or
click on the IRS e-file link. Then under
agency. Send Form 945 to the address listed for your
“Electronic Payment Options”, click on the credit card link.
location.
Cat. No. 20534D

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