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Part 4: Sign Here

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You must fill out both pages of Form 945-X and sign it on page

Publications from the IRS?

2. If you do not sign, processing of Form 945-X will be delayed.

Who must sign the Form 945-X? Form 945-X must be

signed by one of the following:

•

Call the IRS at 1-800-829-3676.

Sole proprietorship — The individual who owns the

business.

•

Corporation (including a limited liability company (LLC)

treated as a corporation) — The president, vice president, or

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other principal officer duly authorized to act.

•

Partnership (including an LLC treated as a partnership)

or unincorporated organization — A responsible and duly

authorized member or officer having knowledge of its affairs.

Additional Information

•

Single member LLC treated as a disregarded entity for

federal income tax purposes — The owner of the limited

You may find the following products helpful when using Form

liability company (LLC) or principal officer duly authorized to

945-X.

act.

•

Form W-4P, Withholding Certificate for Pension or Annuity

•

Trust or estate — The fiduciary.

Payments

A duly authorized agent of the taxpayer may also sign Form

•

Form W-4V, Voluntary Withholding Request

945-X if a valid power of attorney has been filed.

•

Form W-9, Request for Taxpayer Identification Number and

Alternative signature method. Corporate officers or duly

Certification

•

authorized agents may sign Form 945-X by rubber stamp,

Instructions for Forms W-2G and 5754

•

mechanical device, or computer software program. For details

Instructions for Form 843

•

and required documentation, see Rev. Proc. 2005-39. You can

Instructions for Form 945

•

find Rev. Proc. 2005-39, 2005-28 I.R.B. 82, at

Form 945-A, Annual Record of Federal Tax Liability

•

Pub. 15 (Circular E), Employer’s Tax Guide

•

Pub. 575, Pension and Annuity Income

Paid Preparer Use Only

•

Pub. 966, The Secure Way to Pay Your Federal Taxes

A paid preparer must sign Form 945-X and enter the

•

Pub. 1281, Backup Withholding for Missing or Incorrect

information requested in the Paid Preparer Use Only section if

Name/TIN(s)

the preparer was paid to prepare Form 945-X and is not an

employee of the filing entity. Paid preparer’s must sign paper

Paperwork Reduction Act Notice We ask for the information

returns with a manual signature. The preparer must give you a

on Form 945-X to carry out the Internal Revenue laws of the

copy of the return in addition to the copy to be filed with the

United States. You are required to give us the information. We

IRS.

need it to ensure that you are complying with these laws and to

allow us to figure and collect the right amount of tax.

If you are a paid preparer, enter your Preparer Tax

Identification Number (PTIN) in the space provided. Include

You are not required to provide the information requested on

your complete address. If you work for a firm, enter the firm’s

a form that is subject to the Paperwork Reduction Act unless

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

the form displays a valid OMB control number. Books and

or by filing Form W-12, IRS Paid Preparer Tax Identification

records relating to a form or its instructions must be retained as

Number (PTIN) Application. For more information about

long as their contents may become material in the

applying for a PTIN online, visit the IRS website at

administration of any Internal Revenue law. Generally, tax

You cannot use your PTIN in place of the

returns and return information are confidential, as required by

EIN of the tax preparation firm.

section 6103.

Generally, you are not required to complete this section if

The time needed to complete and file Form 945-X will vary

you are filing the return as a reporting agent and have a valid

depending on individual circumstances. The estimated average

Form 8655, Reporting Agent Authorization, on file with the IRS.

time is:

However, a reporting agent must complete this section if the

reporting agent offered legal advice, for example, advising the

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . .

5 hr., 44 min.

client whether federal income tax withholding is required on

Learning about the law or the form . . . . . . . . . . . . .

40 min.

Preparing and sending the form to the IRS . . . . . . . .

1 hr., 59 min.

certain payments.

If you have comments concerning the accuracy of these time

estimates or suggestions for making Form 945-X simpler, we

would be happy to hear from you. You can email us at

*taxforms@irs.gov. (The asterisk must be included in the

address.) Enter “Forms Comment ” on the subject line. Or write

to: Internal Revenue Service, Tax Products Coordinating

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

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

to this address. Instead, see Where Should You File Form

945-X? on page 2.

-5-

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 5

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