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

where the return was processed. Use the address for Where

collect the right amount of tax. Sections 3402, 3405, and

to file (without a payment) in the chart on page 2.

3406 of the Internal Revenue Code require taxpayers to pay

over to the IRS federal income tax withheld from certain

Who must sign. Form 945 must be signed as follows:

•

nonpayroll payments and distributions, including backup

Sole proprietorship — The individual who owns the

withholding. Form 945 is used to determine the amount of

business.

•

the taxes that you owe. Section 6011 requires you to

Corporation (including an LLC treated as a corporation)

provide the requested information if the tax applies to you.

— The president, vice president, or other principal officer

Section 6109 requires filers and return preparers to provide

duly authorized to sign.

•

their identification numbers. Failure to provide this

Partnership (including an LLC treated as a partnership)

information in a timely manner may subject you to penalties

or unincorporated organization — A responsible and duly

and interest.

authorized member or officer having knowledge of its affairs.

•

Single member limited liability company (LLC) treated

You do not have to provide the information requested on

as a disregarded entity — The owner of the limited liability

a form that is subject to the Paperwork Reduction Act unless

company (LLC).

the form displays a valid OMB control number. Books or

•

Trust or estate — The fiduciary.

records relating to a form or its instructions must be retained

as long as their contents may become material in the

Form 945 may also be signed by a duly authorized agent

administration of any Internal Revenue law.

of the taxpayer if a valid power of attorney has been filed.

Generally, tax returns and return information are

Alternative signature method. Corporate officers or duly

confidential, as required by section 6103. However, section

authorized agents may sign Form 945 by rubber stamp,

6103 allows or requires the Internal Revenue Service to

mechanical device, or computer software program. For

disclose or give the information shown on your tax return to

details and required documentation, see Rev. Proc.

others described in the Code. For example, we may disclose

2005-39. You can find Rev. Proc. 2005-39 on page 82 of

your tax information to the Department of Justice for civil

Internal Revenue Bulletin 2005-28 at

and criminal litigation, and to cities, states, the District of

Columbia, and U.S. commonwealths and possessions to

Paid preparers. A paid preparer must sign Form 945 and

administer their tax laws. We may also disclose this

provide the information in the “ Paid Preparer’s Use Only ”

information to other countries under a tax treaty, to federal

section if the preparer was paid to prepare Form 945 and is

and state agencies to enforce federal nontax criminal laws,

not an employee of the filing entity. Paid preparers must

or to federal law enforcement and intelligence agencies to

sign paper returns with a manual signature. The preparer

combat terrorism.

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

The time needed to complete and file Form 945 will vary

be filed with the IRS.

depending on individual circumstances. The estimated

If you are a paid preparer, write your SSN or your

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

Preparer Tax Identification Number (PTIN) in the space

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

provided. If you work for a firm, also write the firm’s name

sending the form to the IRS, 56 min. If you have

and the EIN of the firm. You can apply for a PTIN using

comments concerning the accuracy of these time estimates

Form W-7P, Application for Preparer Tax Identification

or suggestions for making Form 945 simpler, we would be

Number. You cannot use your PTIN in place of the EIN of

happy to hear from you. You can write to the Internal

the tax preparation firm.

Revenue Service, Tax Products Coordinating Committee,

Generally, do not complete this section if you are filing

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,

the return as a reporting agent and have a valid Form 8655,

IR-6526, Washington, DC 20224. Do not send Form 945 to

Reporting Agent Authorization, on file with the IRS.

this address. Instead, see Where to file on page 2.

However, a reporting agent must complete this section if the

reporting agent offered legal advice, for example, advising

the client on determining whether federal income tax

withholding is required on certain payments.

Privacy Act and Paperwork Reduction Act Notice. We

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

Revenue laws of the United States. We need it to figure and

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Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2009 Page 4

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