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

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

tax. This penalty may apply when these unpaid taxes cannot

legal residence, principal place of business, office, or

be immediately collected from the employer or business.

agency. Send Form 945 to the address listed for your

The trust fund recovery penalty may be imposed on all

location.

persons who are determined by the IRS to have been

responsible for collecting, accounting for, and paying over

Where you file depends on whether or not you are

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

including a payment with the return.

TIP

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

intentionally. A responsible person acts willfully if the person

Without a

knows that the required actions are not taking place.

If you are in . . .

payment . . .

With a payment . . .

Voluntary income tax withholding. States must allow

Connecticut

New Jersey

Department of the

Internal Revenue

Delaware

New York

Treasury

Service

unemployment compensation recipients to elect to have

District of

North Carolina Internal Revenue

P. O. Box 804524

federal income tax withheld at a 15% rate in 2011.

Columbia

Ohio

Service

Cincinnati, OH

Recipients paid under the Railroad Unemployment

Georgia

Pennsylvania

Cincinnati, OH

45280-4524

Illinois

Rhode Island

45999-0042

Insurance Act may also elect withholding at a 15% rate in

Indiana

South Carolina

2011.

Kentucky

Tennessee

Maine

Vermont

Recipients of any of the following federal payments may

Maryland

Virginia

Massachusetts

West Virginia

request federal income tax withholding in 2011 at a rate of

Michigan

Wisconsin

7%, 15%, 28%, or 31% on:

New Hampshire

•

Social security and Tier 1 railroad retirement benefits,

•

Alabama

Missouri

Department of the

Internal Revenue

Certain crop disaster payments, and

Alaska

Montana

Treasury

Service

•

Commodity Credit Corporation loans.

Arizona

Nebraska

Internal Revenue

P.O. Box 105153

Arkansas

Nevada

Service

Atlanta, GA

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

California

New Mexico

Ogden, UT

30348-5153

Colorado

North Dakota

84201-0042

Voluntary Withholding Request, or you may develop your

Florida

Oklahoma

own substitute form. Any voluntary withholding on these

Hawaii

Oregon

payments must be reported on Form 945 (and on the

Idaho

South Dakota

required information return — Form 1099-G, Form

Iowa

Texas

Kansas

Utah

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

Louisiana

Washington

rules.

Minnesota

Wyoming

Mississippi

Depositing Withheld Taxes

No legal residence or principal

Internal Revenue

Deposit all nonpayroll (Form 945) withheld federal income

place of business in any state:

Service

P.O. Box 409101

P.O. Box 105288

tax, including backup withholding, using EFTPS. Combine

Ogden, UT

Atlanta, GA

all Form 945 taxes for deposit purposes. Do not combine

84409

30348-5288

deposits for Forms 941, 943, 944, or Form CT-1 with

deposits for Form 945.

If you are filing Form 945 for an

Department of the

Internal Revenue

exempt organization or

Treasury

Service

government entity (federal, state, Internal Revenue

P.O. Box 105153

Generally, the deposit rules that apply to Form 941 also

local, or Indian tribal

Service

Atlanta, GA

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

government), use the following

Ogden, UT

30348-5153

annual return, the rules for determining your deposit

addresses, regardless of your

84201-0042

location:

schedule (discussed below) are different from those for

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

When to file. For 2010, file Form 945 by January 31, 2011.

detailed discussion of the deposit rules.

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

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

Determining your deposit schedule. There are two

2011. Your return will be considered timely filed if it is

deposit schedules — monthly or semiweekly — for

properly addressed and mailed First-Class or sent by an

determining when you must deposit withheld federal income

IRS-designated private delivery service on or before the due

tax. These schedules tell you when a deposit is due after a

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

tax liability arises (that is, you make a payment subject to

IRS-designated private delivery services.

federal income tax withholding, including backup

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

withholding). Before the beginning of each calendar year,

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

you must determine which of the two deposit schedules you

at IRS.gov and click on Apply for an Employer Identification

must use.

Number (EIN) Online. You may also apply for an EIN by

calling 1-800-829-4933, or you can fax or mail Form SS-4,

For 2011, you are a monthly schedule depositor for

Application for Employer Identification Number, to the IRS.

Form 945 if the total tax reported on your 2009 Form 945

Penalties and interest. There are penalties for filing

(line 3) was $50,000 or less. If the total tax reported for 2009

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

exceeded $50,000, you are a semiweekly schedule

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

depositor.

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

are also penalties for failure to furnish information returns

If you are a monthly schedule depositor and

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

accumulate a $100,000 liability or more on any day

payees and failure to file copies with the IRS.

during a calendar month, your deposit schedule

CAUTION

changes on the next day to semiweekly for the remainder of

If amounts that must be withheld are not withheld or

the year and for the following year. For more information,

are not deposited or paid to the United States

see the $100,000 Next-Day Deposit Rule in section 11 of

Treasury, the trust fund recovery penalty may

CAUTION

Pub. 15 (Circular E).

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

-2-

Instructions for Form 945 (2010)

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2010 Page 2

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