Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2007


2 0 07
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
appear in instructions on pages that would otherwise be
otherwise noted.
blank. You can help bring these children home by looking at
the photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child.
General Instructions
Additional information. Pub. 15 (Circular E), Employer’s
Tax Guide, explains the rules for withholding, depositing,
Purpose of form. Use Form 945 to report withheld federal
and reporting federal income tax. Pub. 15-A, Employer’s
income tax from nonpayroll payments. Nonpayroll
payments include:
Supplemental Tax Guide, includes information on federal
income tax withholding from pensions, annuities, and Indian
Pensions (including governmental section 457(b) plan
gaming profits. For information on withholding from
distributions), annuities, and IRA distributions;
gambling winnings, see the Instructions for Forms W-2G
and 5754.
Military retirement;
Gambling winnings;
For a list of employment tax products, visit the IRS
Indian gaming profits;
website at and select “Employment
Voluntary withholding on certain government
Taxes” under the Business Topics heading.
payments; and
Correcting Form 945. If you discover an error on a
Backup withholding.
previously filed Form 945, make the correction using
Form 945 for the year in which you discovered the error and
Report all federal income tax withholding from nonpayroll
attach Form 941c, Supporting Statement to Correct
payments or distributions annually on one Form 945. Do not
Information. For example, in October 2007, you discover
file more than one Form 945 for any calendar year.
that you underreported $1,000 ($5,000 reported when
All federal income tax withholding reported on
$6,000 was actually withheld) in withheld federal income tax
Forms 1099 (for example, Form 1099-R or 1099-MISC) or
on your 2006 Form 945. Correct the error by showing
Form W-2G must be reported on Form 945. Do not report
$1,000 on line 3 of your 2007 Form 945 and attaching a
federal income tax withholding from wages on Form 945.
completed Form 941c. For details, see Line 3 — Adjustment
to correct administrative errors on page 3.
All employment taxes and federal income tax withholding
Electronic payment. Now, more than ever before,
reported on Form W-2, Wage and Tax Statement, must be
businesses can enjoy the benefits of paying their federal
reported on Form 941 or Form 944 (Form 943 for
taxes electronically. Whether you rely on a tax professional
agricultural employees), Schedule H (Form 1040) for
or handle your own taxes, IRS offers you convenient
household employees, or Form CT-1 for railroad employees.
programs to make paying taxes easier. Spend less time and
Do not report on Form 945 federal income tax withheld
worry on taxes and more time running your business. Use
on distributions to participants from nonqualified pension
Electronic Federal Tax Payment System (EFTPS) to your
plans (including nongovernmental section 457(b) plans)
and some other deferred compensation arrangements that
For more information about EFTPS, visit
are treated as wages and are reported on Form W-2. Report
or call EFTPS Customer Service at 1-800-555-4477.
such withholding on Form 941 or Form 944. See Pub. 15
(Circular E) for more information.
You may be required to use EFTPS. See Electronic
deposit requirement on page 3.
Who must file. If you withhold federal income tax
(including backup withholding) from nonpayroll payments,
How to get forms and publications. You can get most
you must file Form 945. See Purpose of form above. You
IRS forms and publications by accessing the IRS website at
are not required to file Form 945 for those years in which
or by calling the IRS at 1-800-TAX-FORM
you do not have a nonpayroll tax liability. Do not report on
Form 945 withholding that is required to be reported on
Form 1042, Annual Withholding Tax Return for U.S. Source
Telephone help. You can call the IRS Business and
Income of Foreign Persons.
Specialty Tax Line toll free at 1-800-829-4933 to order FTD
coupons (Form 8109) and for answers to your questions
Where to file. In the list on page 2, find the location of your
about completing Form 945, tax deposit rules, or obtaining
legal residence, principal place of business, office, or
an employer identification number (EIN).
agency. Send Form 945 to the address listed for your
Photographs of Missing Children
Where you file depends on whether or not you are
The Internal Revenue Service is a proud partner with the
including a payment with the return.
National Center for Missing and Exploited Children.
Photographs of missing children selected by the Center may
Cat. No. 20534D


00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Page of 4