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

plans (including nongovernmental section 457(b) plans)

you can fax or mail Form SS-4, Application for Employer

and some other deferred compensation arrangements that

Identification Number, to the IRS.

are treated as wages and are reported on Form W-2. Report

Note. If you are reporting withholding on pension

such withholding on Form 941 or Form 944. See Pub. 15

distributions, be sure to be consistent in using the same

(Circular E) for more information.

name and EIN for all reporting and depositing of taxes (for

Who must file. If you withhold federal income tax

example, on Forms 945, 1099-R, and 8109/EFTPS). Filing

(including backup withholding) from nonpayroll payments,

Form 945 with an incorrect name and EIN or failure to use

you must file Form 945. See Purpose of form on page 1.

the same name and EIN in all reporting and depositing of

You are not required to file Form 945 for those years in

taxes may result in penalties and delays in processing your

which you do not have a nonpayroll tax liability. Do not

return.

report on Form 945 withholding that is required to be

Penalties and interest. There are penalties for filing

reported on Form 1042, Annual Withholding Tax Return for

Form 945 late and for paying or depositing taxes late, unless

U.S. Source Income of Foreign Persons.

there is reasonable cause. See section 11 of Pub. 15

Where to file. In the list on below, find the location of your

(Circular E) for more information on deposit penalties. There

legal residence, principal place of business, office, or

are also penalties for failure to furnish information returns

agency. Send Form 945 to the address listed for your

(for example, Forms 1099-MISC, 1099-R, or W-2G) to

location.

payees and failure to file copies with the IRS.

Where you file depends on whether or not you are

If amounts that must be withheld are not withheld or

TIP

including a payment with the return.

are not deposited or paid to the United States

Treasury, the trust fund recovery penalty may

CAUTION

Without a

apply. The penalty is the full amount of any unpaid trust fund

If you are in . . .

payment . . .

With a payment . . .

tax. This penalty may apply when these unpaid taxes cannot

be immediately collected from the employer or business.

Connecticut

New Jersey

Department of the

Internal Revenue

The trust fund recovery penalty may be imposed on all

Delaware

New York

Treasury

Service

persons who are determined by the IRS to have been

District of

North Carolina Internal Revenue

P. O. Box 804524

Columbia

Ohio

Service

Cincinnati, OH

responsible for collecting, accounting for, and paying over

Georgia

Pennsylvania

Cincinnati, OH

45280-4524

these taxes, and who acted willfully in not doing so.

Illinois

Rhode Island

45999-0042

“Willfully” in this case means voluntarily, consciously, and

Indiana

South Carolina

intentionally. A responsible person acts willfully if the person

Kentucky

Tennessee

Maine

Vermont

knows that the required actions are not taking place.

Maryland

Virginia

Voluntary income tax withholding. States must allow

Massachusetts

West Virginia

Michigan

Wisconsin

unemployment compensation recipients to elect to have

New Hampshire

federal income tax withheld at a 10% rate in 2009.

Recipients paid under the Railroad Unemployment

Alabama

Missouri

Department of the

Internal Revenue

Insurance Act may also elect withholding at a 10% rate in

Alaska

Montana

Treasury

Service

2009.

Arizona

Nebraska

Internal Revenue

P.O. Box 105153

Arkansas

Nevada

Service

Atlanta, GA

Recipients of any of the following federal payments may

California

New Mexico

Ogden, UT

30348-5153

Colorado

North Dakota

84201-0042

request federal income tax withholding in 2009 at a rate of

Florida

Oklahoma

7%, 10%, 15%, or 25% on:

•

Hawaii

Oregon

Social security and Tier 1 railroad retirement benefits,

Idaho

South Dakota

•

Certain crop disaster payments, and

Iowa

Texas

•

Kansas

Utah

Commodity Credit Corporation loans.

Louisiana

Washington

The payee may request withholding on Form W-4V,

Minnesota

Wyoming

Mississippi

Voluntary Withholding Request, or you may develop your

own substitute form. Any voluntary withholding on these

No legal residence or principal

Internal Revenue

payments must be reported on Form 945 (and on the

place of business in any state:

Service

required information return — Form 1099-G, Form

P.O. Box 409101

P.O. Box 105288

SSA-1099, or Form RRB-1099) and is subject to the

Ogden, UT

Atlanta, GA

84409

30348-5288

deposit rules.

If you are filing Form 945 for an

Department of the

Internal Revenue

Depositing Withheld Taxes

exempt organization or

Treasury

Service

government entity (federal, state, Internal Revenue

P.O. Box 105153

Deposit all nonpayroll (Form 945) withheld federal income

local, or Indian tribal

Service

Atlanta, GA

tax, including backup withholding, by using EFTPS or by

government), use the following

Ogden, UT

30348-5153

addresses, regardless of your

84201-0042

depositing at an authorized institution using Form 8109,

location:

Federal Tax Deposit Coupon. Some taxpayers are required

to use EFTPS to deposit their taxes (see Electronic deposit

When to file. For 2008, file Form 945 by February 2, 2009.

requirement on page 3). Combine all Form 945 taxes for

However, if you made deposits on time in full payment of the

deposit purposes. Do not combine deposits for Forms 941,

taxes for the year, you may file the return by February 10,

943, 944, or Form CT-1 with deposits for Form 945. If you

2009. Your return will be considered timely filed if it is

deposit using Form 8109, be sure to darken the space for

properly addressed and mailed First-Class or sent by an

Form “945” on Form 8109.

IRS-designated private delivery service on or before the due

date. See Pub. 15 (Circular E) for more information on

Generally, the deposit rules that apply to Form 941 also

IRS-designated private delivery services.

apply to Form 945. However, because Form 945 is an

Employer identification number (EIN). If you do not have

annual return, the rules for determining your deposit

an EIN, you may apply for one online. Go to the IRS website

schedule (discussed below) are different from those for

at and click on the Online EIN Application link.

Form 941. See section 11 of Pub. 15 (Circular E) for a

You may also apply for an EIN by calling 1-800-829-4933, or

detailed discussion of the deposit rules.

-2-

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2008 Page 2

Related Articles

Related forms

Related Categories