Looking for a Form 945-x Templates? Download it for free!

Form 945 expires. See Is There a Deadline for Filing Form

IF you are in . . .

THEN use this address . . .

945-X? below.

Alabama, Alaska, Arizona,

Example — You want your credit applied to Form 945:

Arkansas, California, Colorado,

On May 1, 2010, you discover that you overreported $9,000 in

Florida, Hawaii, Idaho, Iowa,

backup withholding tax on your 2009 Form 945 due to a

Kansas, Louisiana, Minnesota,

Department of the Treasury

transposition error. You file Form 945-X on June 1, 2010. The

Mississippi, Missouri, Montana,

Internal Revenue Service

IRS treats your credit as a tax deposit made on January 1,

Nebraska, Nevada, New Mexico,

Ogden, UT 84201-0042

2010. When you file your 2010 Form 945, include the amount

North Dakota, Oklahoma, Oregon,

South Dakota, Texas, Utah,

from line 5 of Form 945-X on line 4 (“Total deposits”) of your

Washington, Wyoming

2010 Form 945.

Internal Revenue Service

No legal residence or principal

Overreported tax — claim. If you overreported tax, you may

P.O. Box 409101

place of business in any state

choose to file a claim for refund or abatement on Form 945-X

Ogden, UT 84409

any time before the period of limitations on the credit or refund

expires. If you need to correct any underreported amounts, you

must file another Form 945-X reporting only corrections to the

How Should You Complete Form 945-X?

underreported amounts. See Is There a Deadline for Filing

Form 945-X? below.

Use One Form 945-X for Each Year You Are

If you discovered an error on or before December 31,

Correcting

2008, but did not report it as a line adjustment on Form

TIP

Use a separate Form 945-X for each Form 945 that you are

945 for any year that ended before 2009 and did not file

correcting. For example, if you found errors on your Forms 945

a claim (Form 843), you may use Form 945-X to correct the

for 2009 and 2010, file one Form 945-X to correct the 2009

error. File Form 945-X for the year in which you made the error.

Form 945. File a second Form 945-X to correct the 2010 Form

Is There a Deadline for Filing Form

945.

945-X?

EIN, Name, and Address

Enter your EIN, name, and address in the spaces provided.

Generally, you may correct overreported taxes on a previously

Also enter your name and EIN on the top of page 2 and on any

filed Form 945 if you file Form 945-X within 3 years of the date

attachments. If your address has changed since you filed your

Form 945 was filed or 2 years from the date you paid the tax

Form 945, enter the corrected information and the IRS will

reported on Form 945, whichever is later. You may correct

update your address of record.

underreported taxes on a previously filed Form 945 if you file

Return You Are Correcting

Form 945-X within 3 years of the date the Form 945 was filed.

We call each of these time frames a “period of limitations.” For

In the box at the top of page 1 of Form 945-X, enter the

purposes of the period of limitations, Form 945 is considered

calendar year of the Form 945 you are correcting. Enter the

filed on April 15 of the succeeding calendar year if filed before

calendar year on page 2 and on any attachments.

that date.

Enter the Date You Discovered Errors

Example: You filed your 2009 Form 945 on January 27,

You must enter the date you discovered errors. If you are

2010, and payments were timely made. The IRS treats the

reporting several errors you discovered at different times, enter

return as if it were filed on April 15, 2010. On January 20, 2013,

the earliest date you discovered them here. On line 7, report

you discover that you overreported federal income tax withheld

any subsequent dates and related errors.

on that form by $10,000 due to a mathematical error. To correct

the error, you must file Form 945-X by April 15, 2013, which is

Must You Make an Entry on Each Line?

the end of the period of limitations, and use the claim process.

You must provide all of the information requested at the top of

page 1 of Form 945-X. You must check one box (but not both)

If you file Form 945-X to correct overreported amounts

in Part 1. In Part 2, if any line does not apply, leave it blank.

in the last 90 days of a period of limitations (after

Complete Parts 3 and 4 as instructed.

January 15, 2013, in the example above), you must use

CAUTION

the claim process. You cannot use the adjustment process. If

How Should You Report Negative Amounts?

you are also correcting underreported amounts, you must use

Form 945-X uses negative numbers to show reductions in tax

the adjustment process to file another Form 945-X to correct

(credits) and positive numbers to show additional tax (amounts

the underreported amounts only and pay any tax due.

you owe).

Where Should You File Form 945-X?

When reporting a negative amount in column 3, use a minus

sign instead of parentheses. For example, enter “-10.59”

Send your completed Form 945-X to the Internal Revenue

instead of “(10.59).” However, if you are completing the return

Service Center shown below.

on your computer and your software only allows you to use

parentheses to report negative amounts, you may use them.

IF you are in . . .

THEN use this address . . .

How Should You Make Entries on Form 945-X?

Special filing addresses for

You can help the IRS process your Form 945-X timely and

exempt organizations; federal,

Department of the Treasury

accurately if you follow these guidelines.

state, and local governmental

•

Internal Revenue Service

Type or print your entries.

entities; and Indian tribal

•

Ogden, UT 84201-0042

Use Courier font (if possible) for all typed or

governmental entities; regardless

computer-generated entries.

of location

•

Omit dollar signs. You may use commas and decimal points,

Connecticut, Delaware, District of

if desired. Enter dollar amounts to the left of any preprinted

Columbia, Georgia, Illinois,

decimal point and cents to the right of it.

•

Indiana, Kentucky, Maine,

Always show an amount for cents. Do not round entries to

Maryland, Massachusetts,

whole dollars.

Department of the Treasury

Michigan, New Hampshire, New

•

Complete both pages and sign Form 945-X on page 2.

Internal Revenue Service

Jersey, New York, North Carolina,

•

Staple multiple sheets in the upper-left corner.

Cincinnati, OH 45999-0042

Ohio, Pennsylvania, Rhode

What About Penalties and Interest?

Island, South Carolina,

Tennessee, Vermont, Virginia,

Generally, your correction of an underreported amount will not

West Virginia, Wisconsin

be subject to a failure-to-pay penalty, failure-to-deposit penalty,

or interest if you:

-2-

Instructions for Form 945-X

Form 945-X - Instructions For Adjusted Annual Return Of Withheld Federal Income Tax Or Claim For Refund - Department Of The Treasury - 2011 Page 2

Related Articles

Related forms

Related Categories