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

If Form 945-X is filed late (after the due date of the

to a mathematical error. To correct the error, you must

return for the return period in which you discovered the

file Form 945-X by April 15, 2014, which is the end of the

error), you must attach an amended Form 945-A.

period of limitations, and use the claim process.

Otherwise, the IRS may assess an “averaged ”

If you file Form 945-X to correct overreported

failure-to-deposit penalty. The total tax reported on line M

amounts in the last 90 days of a period of

of Form 945-A must match the corrected tax (line 4 of

limitations (after January 15, 2014, in the example

Form 945 combined with any correction reported on line

CAUTION

above), you must use the claim process. You cannot use

5 of Form 945-X) for the year, less any previous

the adjustment process. If you are also correcting

abatements and interest-free assessments.

underreported amounts, you must use the adjustment

Example —You owe tax. On February 6, 2012, you

process to file another Form 945-X to correct the

discover that you underreported $10,000 of federal

underreported amounts only and pay any tax due.

income tax actually withheld on your 2011 Form 945 due

to a mathematical error. File Form 945-X and pay the

Where Should You File Form 945-X?

amount you owe by January 31, 2013, because you

discovered the error in 2012 and January 31, 2013, is the

Send your completed Form 945-X to the Internal

due date for that year. If you file Form 945-X before

Revenue Service Center shown below.

January 31, 2013, pay the amount you owe when you

file.

IF you are in . . .

THEN use this address . . .

Overreported tax—credit. If you overreported tax and

Special filing addresses for

choose to apply the credit to Form 945, file Form 945-X

exempt organizations; federal,

Department of the Treasury

soon after you discovered the error but more than 90

state, and local governmental

Internal Revenue Service

days before the period of limitations on the credit or

entities; and Indian tribal

Ogden, UT 84201-0042

refund for correcting the Form 945 expires. See Is There

governmental entities;

a Deadline for Filing Form 945-X? below.

regardless of location

Example —You want your credit applied to Form

Connecticut, Delaware,

945. On May 1, 2012, you discover that you

District of Columbia, Georgia,

overreported $9,000 in backup withholding tax on your

Illinois, Indiana, Kentucky,

2011 Form 945 due to a transposition error. You file

Maine, Maryland,

Form 945-X on June 1, 2012. The IRS treats your credit

Massachusetts, Michigan,

Department of the Treasury

as a tax deposit made on January 1, 2012. When you file

New Hampshire, New Jersey,

Internal Revenue Service

your 2012 Form 945, include the amount from line 5 of

New York, North Carolina,

Cincinnati, OH 45999-0042

Ohio, Pennsylvania, Rhode

Form 945-X on line 4 (“Total deposits”) of your 2012

Island, South Carolina,

Form 945.

Tennessee, Vermont, Virginia,

West Virginia, Wisconsin

Overreported tax—claim. If you overreported tax, you

may choose to file a claim for refund or abatement on

Alabama, Alaska, Arizona,

Form 945-X any time before the period of limitations on

Arkansas, California,

the credit or refund expires. If you need to correct any

Colorado, Florida, Hawaii,

underreported amounts, you must file another Form

Idaho, Iowa, Kansas,

945-X reporting only corrections to the underreported

Louisiana, Minnesota,

Department of the Treasury

amounts. See Is There a Deadline for Filing Form 945-X?

Mississippi, Missouri,

Internal Revenue Service

below.

Montana, Nebraska, Nevada,

Ogden, UT 84201-0042

New Mexico, North Dakota,

If you discovered an error on or before December

Oklahoma, Oregon, South

31, 2008, but did not report it as a line adjustment

TIP

Dakota, Texas, Utah,

on Form 945 for any year that ended before 2009

Washington, Wyoming

and did not file a claim (Form 843), you may use Form

Internal Revenue Service

945-X to correct the error. File Form 945-X for the year in

No legal residence or principal

P.O. Box 409101

which you made the error.

place of business in any state

Ogden, UT 84409

Is There a Deadline for Filing Form

945-X?

How Should You Complete Form

945-X?

Generally, you may correct overreported taxes on a

previously filed Form 945 if you file Form 945-X within 3

years of the date Form 945 was filed or 2 years from the

Use One Form 945-X for Each Year You Are

date you paid the tax reported on Form 945, whichever is

Correcting

later. You may correct underreported taxes on a

previously filed Form 945 if you file Form 945-X within 3

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

years of the date the Form 945 was filed. We call each of

are correcting. For example, if you found errors on your

these time frames a “period of limitations.” For purposes

Forms 945 for 2010 and 2011, file one Form 945-X to

of the period of limitations, Form 945 is considered filed

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

on April 15 of the succeeding calendar year if filed before

correct the 2011 Form 945.

that date.

EIN, Name, and Address

Example. You filed your 2010 Form 945 on January

27, 2011, and payments were timely made. The IRS

Enter your EIN, name, and address in the spaces

treats the return as if it were filed on April 15, 2011. On

provided. Also enter your name and EIN on the top of

January 22, 2014, you discover that you overreported

page 2 and on any attachments. If your address has

federal income tax withheld on that form by $10,000 due

changed since you filed your Form 945, enter the

-2-

Instructions for Form 945-X

Instructions For Form 945-X - Adjusted Annual Return Of Withheld Federal Income Tax Or Claim For Refund - 2012 Page 2

Related Articles

Related forms

Related Categories