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

Where you file depends on whether or not you are

persons who are determined by the IRS to have been

TIP

including a payment with the return.

responsible for collecting, accounting for, and paying over

these taxes, and who acted willfully in not doing so.

“Willfully” in this case means voluntarily, consciously, and

Without a

intentionally. A responsible person acts willfully if the person

If you are in . . .

payment . . .

With a payment . . .

knows that the required actions are not taking place.

Connecticut

New Jersey

Department of the

Internal Revenue

Delaware

New York

Treasury

Service

Voluntary income tax withholding. States must allow

District of

North Carolina Internal Revenue

P. O. Box 804524

unemployment compensation recipients to elect to have

Columbia

Ohio

Service

Cincinnati, OH

federal income tax withheld at a 10% rate in 2010.

Georgia

Pennsylvania

Cincinnati, OH

45280-4524

Recipients paid under the Railroad Unemployment

Illinois

Rhode Island

45999-0042

Indiana

South Carolina

Insurance Act may also elect withholding at a 10% rate in

Kentucky

Tennessee

2010.

Maine

Vermont

Maryland

Virginia

Recipients of any of the following federal payments may

Massachusetts

West Virginia

request federal income tax withholding in 2010 at a rate of

Michigan

Wisconsin

7%, 10%, 15%, or 25% on:

New Hampshire

•

Social security and Tier 1 railroad retirement benefits,

•

Certain crop disaster payments, and

Alabama

Missouri

Department of the

Internal Revenue

•

Alaska

Montana

Treasury

Service

Commodity Credit Corporation loans.

Arizona

Nebraska

Internal Revenue

P.O. Box 105153

The payee may request withholding on Form W-4V,

Arkansas

Nevada

Service

Atlanta, GA

Voluntary Withholding Request, or you may develop your

California

New Mexico

Ogden, UT

30348-5153

Colorado

North Dakota

84201-0042

own substitute form. Any voluntary withholding on these

Florida

Oklahoma

payments must be reported on Form 945 (and on the

Hawaii

Oregon

required information return — Form 1099-G, Form

Idaho

South Dakota

SSA-1099, or Form RRB-1099) and is subject to the deposit

Iowa

Texas

Kansas

Utah

rules.

Louisiana

Washington

Minnesota

Wyoming

Depositing Withheld Taxes

Mississippi

Deposit all nonpayroll (Form 945) withheld federal income

tax, including backup withholding, by using EFTPS or by

No legal residence or principal

Internal Revenue

place of business in any state:

Service

depositing at an authorized institution using Form 8109,

P.O. Box 409101

P.O. Box 105288

Federal Tax Deposit Coupon. Some taxpayers are required

Ogden, UT

Atlanta, GA

to use EFTPS to deposit their taxes (see Electronic deposit

84409

30348-5288

requirement below). Combine all Form 945 taxes for deposit

purposes. Do not combine deposits for Forms 941, 943,

If you are filing Form 945 for an

Department of the

Internal Revenue

exempt organization or

Treasury

Service

944, or Form CT-1 with deposits for Form 945. If you deposit

government entity (federal, state, Internal Revenue

P.O. Box 105153

using Form 8109, be sure to darken the space for Form

local, or Indian tribal

Service

Atlanta, GA

“945” on Form 8109.

government), use the following

Ogden, UT

30348-5153

addresses, regardless of your

84201-0042

Generally, the deposit rules that apply to Form 941 also

location:

apply to Form 945. However, because Form 945 is an

annual return, the rules for determining your deposit

When to file. For 2009, file Form 945 by February 1, 2010.

schedule (discussed below) are different from those for

However, if you made deposits on time in full payment of the

Form 941. See section 11 of Pub. 15 (Circular E) for a

taxes for the year, you may file the return by February 10,

detailed discussion of the deposit rules.

2010. Your return will be considered timely filed if it is

properly addressed and mailed First-Class or sent by an

Determining your deposit schedule. There are two

IRS-designated private delivery service on or before the due

deposit schedules — monthly or semiweekly — for

date. See Pub. 15 (Circular E) for more information on

determining when you must deposit withheld federal income

IRS-designated private delivery services.

tax. These schedules tell you when a deposit is due after a

tax liability arises (that is, you make a payment subject to

Employer identification number (EIN). If you do not

federal income tax withholding, including backup

have an EIN, you may apply for one online. Go to the IRS

withholding). Before the beginning of each calendar year,

website at and click on Apply for an Employer

you must determine which of the two deposit schedules you

Identification Number (EIN) Online. You may also apply for

must use.

an EIN by calling 1-800-829-4933, or you can fax or mail

Form SS-4, Application for Employer Identification Number,

For 2010, you are a monthly schedule depositor for

to the IRS.

Form 945 if the total tax reported on your 2008 Form 945

(line 4) was $50,000 or less. If the total tax reported for 2008

Penalties and interest. There are penalties for filing

exceeded $50,000, you are a semiweekly schedule

Form 945 late and for paying or depositing taxes late, unless

depositor.

there is reasonable cause. See section 11 of Pub. 15

(Circular E) for more information on deposit penalties. There

If you are a monthly schedule depositor and

are also penalties for failure to furnish information returns

accumulate a $100,000 liability or more on any day

(for example, Forms 1099-MISC, 1099-R, or W-2G) to

during a calendar month, your deposit schedule

CAUTION

payees and failure to file copies with the IRS.

changes on the next day to semiweekly for the remainder of

the year and for the following year. For more information,

If amounts that must be withheld are not withheld or

see the $100,000 Next-Day Deposit Rule in section 11 of

are not deposited or paid to the United States

Pub. 15 (Circular E).

Treasury, the trust fund recovery penalty may

CAUTION

apply. The penalty is the full amount of any unpaid trust fund

Electronic deposit requirement. You must make

tax. This penalty may apply when these unpaid taxes cannot

electronic deposits of all depository taxes (such as

be immediately collected from the employer or business.

employment tax, withheld income tax, excise tax, and

The trust fund recovery penalty may be imposed on all

corporate income tax) using EFTPS in 2010 if:

-2-

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2009 Page 2

Related Articles

Related forms

Related Categories