Form 945-X - Instructions For Adjusted Annual Return Of Withheld Federal Income Tax Or Claim For Refund - Department Of The Treasury - 2011 Page 6
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6Form 945-X: Which process should you use?
Type of errors you are
correcting
Underreported
Use the adjustment process to correct underreported amounts.
amounts ONLY
•
Check the box on line 1.
•
Pay the amount you owe from line 5 when you file Form 945-X.
Overreported amounts The process you use
If you are filing Form 945-X MORE
Choose either process to correct the overreported
ONLY
depends on when you
THAN 90 days before the period of
amounts.
file Form 945-X.
limitations on credit or refund for
Form 945 expires . . . . . . . . . . . . .
Choose the adjustment process if you want the
amount shown on line 5 credited to your Form 945 for
the period in which you file Form 945-X. Check the
box on line 1.
OR
Choose the claim process if you want the amount
shown on line 5 refunded to you or abated. Check the
box on line 2.
If you are filing Form 945-X WITHIN
You must use the claim process to correct the
90 DAYS of the expiration of the
overreported amounts. Check the box on line 2.
period of limitations on credit or
refund for Form 945 . . . . . . . . . . .
BOTH underreported
The process you use
If you are filing Form 945-X MORE
Choose either the adjustment process or both the
and overreported
depends on when you
THAN 90 days before the period of
adjustment process and the claim process when you
amounts
file Form 945-X.
limitations on credit or refund for
correct both underreported and overreported
Form 945 expires . . . . . . . . . . . . .
amounts.
Choose the adjustment process if combining your
underreported and overreported amounts results in a
balance due or creates a credit that you want applied
to Form 945.
•
File one Form 945-X, and
•
Check the box on line 1 and follow the instructions
on line 5.
OR
Choose both the adjustment process and claim
process if you want the overreported amount
refunded to you or abated.
File two separate forms.
1. For the adjustment process, file one Form 945-X
to correct the underreported amounts. Check the box
on line 1. Pay the amount you owe from line 5 when
you file Form 945-X.
2. For the claim process, file a second Form 945-X
to correct the overreported amounts. Check the box
on line 2.
If you are filing Form 945-X WITHIN
You must use both the adjustment process and claim
90 DAYS of the expiration of the
process.
period of limitations on credit or
refund for Form 945 . . . . . . . . . . .
File two separate forms:
1. For the adjustment process, file one Form 945-X
to correct the underreported amounts. Check the box
on line 1. Pay the amount you owe from line 5 when
you file Form 945-X.
2. For the claim process, file a second Form 945-X
to correct the overreported amounts. Check the box
on line 2.
-6-
Instructions for Form 945-X
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