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

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The total deposits of such taxes in 2008 were more than

Payment Voucher, if you are making a payment with

$200,000 or

Form 945.

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You were required to use EFTPS in 2009.

If you fail to make required deposits (using EFTPS or

If you are required to use EFTPS and use Form 8109

Form 8109, as required) and instead pay these

instead, you may be subject to a 10% penalty. If you are not

amounts with your return, you may be subject to a

CAUTION

required to use EFTPS, you may participate voluntarily. To

penalty.

get more information or to enroll in EFTPS, visit the EFTPS

Line 6 — Overpayment. If you deposited more than the

website at or call 1-800-555-4477.

correct amount for the year, you can have the overpayment

refunded or applied to your next return by checking the

appropriate box. The IRS may apply your overpayment to

Specific Instructions

any past due tax account under your EIN. If line 6 is under

$1, we will send a refund or apply it to your next return only

State code. If you made your deposits using Form 8109 or

on written request.

by using an EFTPS bank account in a state other than that

Line 7 — Monthly Summary of Federal Tax Liability.

shown in your address on Form 945, enter the state code for

the state where you made deposits or initiated EFTPS

This is a summary of your monthly tax liability, not a

transfers in the box provided in the upper left corner of

summary of deposits made. If line 3 is less than

Form 945. Use the two-letter United States Postal Service

$2,500, do not complete line 7 or Form 945-A.

CAUTION

state abbreviation as the state code. Enter the code “MU” in

Complete line 7 only if you were a monthly schedule

the state code box if you deposit in more than one state. If

depositor for the entire year and line 3 is $2,500 or more.

you deposit in the same state as shown in your address, do

See Determining your deposit schedule on page 2.

not make an entry in this box.

Line A — Final return. If you go out of business or end

The amount entered on line 7M must equal the

operations and you will not have to file Form 945 in the

amount reported on line 3.

future, file a final return. Be sure to check the box in

CAUTION

line A and enter the date that final nonpayroll payments

Report your liabilities on Form 945-A instead of on

were made.

line 7 if:

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Line 1 — Federal income tax withheld. Enter the federal

You were a semiweekly schedule depositor

income tax that you withheld (or were required to withhold)

during 2009. Do not complete entries A through M of

from pensions (including distributions from section 403(b)

line 7. Instead, complete and file Form 945-A with

and governmental section 457(b) plans), annuities, IRA

Form 945.

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distributions, military retirement, Indian gaming profits, and

You were a monthly schedule depositor for 2009 and

gambling winnings (regular gambling withholding only). Also

during any month you accumulated nonpayroll taxes of

enter any voluntary amount that you withheld on certain

$100,000 or more. Because this converted you to a

government payments. If you are required to report federal

semiweekly schedule depositor for the remainder of 2009

income tax withholding on Forms 1099 (for example, Form

(and for 2010), you must report your liabilities on

1099-R or Form W-2G), you must report the federal income

Form 945-A for the entire year. Do not complete entries A

tax withheld on Form 945.

through M of line 7. For more information, see the $100,000

Next-Day Deposit Rule in section 11 of Pub. 15 (Circular E).

Note. Federal income tax withholding reported on

Form W-2 must be reported on Form 941, Form 943,

Third-Party Designee. If you want to allow any individual,

Form 944, or Schedule H (Form 1040), as appropriate.

corporation, firm, organization, or partnership to discuss

your 2008 Form 945 with the IRS, check the “Yes” box in the

Line 2 — Backup withholding. Enter any backup

Third-Party Designee section of Form 945. Also, enter the

withholding, including backup withholding on gambling

name, phone number, and any five numbers that the

winnings.

designee chooses as his or her personal identification

Regulated investment companies (RICs) and real estate

number (PIN). The authorization applies only to the tax form

investment trusts (REITs) must report any backup

upon which it appears.

withholding on Form 945 in the year that the dividends are

By checking the “Yes” box, you are authorizing the IRS to

actually paid. This includes January payments of dividends

speak with the designee to answer any questions relating to

declared during October, November, and December of the

the information reported on your tax return. You are also

prior year. See the Instructions for Form 1099-DIV for

authorizing the designee to:

special reporting requirements.

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Exchange information concerning your tax return with the

Line 3 — Total taxes. Add lines 1 and 2. If total taxes are

IRS and

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$2,500 or more, the amount reported on line 3 must equal

Request and receive written tax return information relating

the total liability for the year reported on line 7M of the

to your tax return including copies of specific notices,

Monthly Summary of Federal Tax Liability, or line M of

correspondence, and account transcripts.

Form 945-A.

You are not authorizing the designee to receive any

Line 4 — Total deposits. Enter your total Form 945

refund check, bind you to anything (including additional tax

deposits for the year, including any overpayment applied

liability), or otherwise represent you before the IRS. If you

from your 2008 return.

want to expand the designee’s authorization or desire

automatic issuances of copies of notices, see Pub. 947,

Line 5 — Balance due. You do not have to pay if line 5 is

Practice Before the IRS and Power of Attorney.

under $1. Generally, you should have a balance due only if

your total taxes for the year (line 3) are less than $2,500. If

The Third-Party Designee authorization is substantially

you made payments under the accuracy of deposits rule,

equivalent to Form 8821, Tax Information Authorization, but

see section 11 of Pub. 15 (Circular E). Enter your EIN,

automatically expires one year from the due date (without

“Form 945,” and “2009” on your check or money order and

regard to extensions) for filing your 2008 Form 945. If you or

make it payable to the “United States Treasury.” If line 3 is

your designee desire to terminate the authorization, a

$2,500 or more and you deposited all taxes when due, the

written statement conveying your wish to revoke the

amount on line 5 should be zero. Complete Form 945-V,

authorization should be submitted to the IRS service center

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Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2009 Page 3

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