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

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Partnership (including an LLC treated as a

Privacy Act and Paperwork Reduction Act Notice. We

partnership) or unincorporated organization — A

ask for the information on Form 945 to carry out the Internal

responsible and duly authorized member or officer having

Revenue laws of the United States. We need it to figure and

knowledge of its affairs.

collect the right amount of tax. Sections 3402, 3405, and

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Single member LLC treated as a disregarded entity —

3406 of the Internal Revenue Code require taxpayers to pay

The owner of the limited liability company (LLC).

over to the IRS federal income tax withheld from certain

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Trust or estate — The fiduciary.

nonpayroll payments and distributions, including backup

withholding. Form 945 is used to determine the amount of

Form 945 may also be signed by a duly authorized agent

the taxes that you owe. Section 6011 requires you to

of the taxpayer if a valid power of attorney has been filed.

provide the requested information if the tax applies to you.

Alternative signature method. Corporate officers or duly

Section 6109 requires you to provide your identification

authorized agents may sign Form 945 by rubber stamp,

number.

mechanical device, or computer software program. For

details and required documentation, see Rev. Proc.

You do not have to provide the information requested on

2005-39, 2005-28 I.R.B. 82, available at

a form that is subject to the Paperwork Reduction Act unless

the form displays a valid OMB control number. Books or

records relating to a form or its instructions must be retained

Paid preparers. A paid preparer must sign Form 945 and

as long as their contents may become material in the

provide the information in the “Paid Preparer’s Use Only ”

administration of any Internal Revenue law.

section if the preparer was paid to prepare Form 945 and is

not an employee of the filing entity. Paid preparers must

Generally, tax returns and return information are

sign paper returns with a manual signature. The preparer

confidential, as required by section 6103. However, section

must give you a copy of the return in addition to the copy to

6103 allows or requires the Internal Revenue Service to

be filed with the IRS.

disclose or give the information shown on your tax return to

others described in the Code. For example, we may disclose

If you are a paid preparer, enter your Preparer Tax

your tax information to the Department of Justice for civil

Identification Number (PTIN) in the space provided. Include

and criminal litigation, and to cities, states, the District of

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

Columbia, and U.S. commonwealths and possessions to

firm’s name and the EIN of the firm. You can apply for a

administer their tax laws. We may also disclose this

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

information to other countries under a tax treaty, to federal

Identification Number (PTIN) Application. For more

and state agencies to enforce federal nontax criminal laws,

information about applying for a PTIN online, visit the IRS

or to federal law enforcement and intelligence agencies to

website at You cannot use your PTIN

combat terrorism.

in place of the EIN of the tax preparation firm.

The time needed to complete and file Form 945 will vary

Generally, do not complete this section if you are filing

depending on individual circumstances. The estimated

the return as a reporting agent and have a valid Form 8655,

average time is: Recordkeeping, 7 hr., 9 min.; Learning

Reporting Agent Authorization, on file with the IRS.

about the law or the form, 47 min.; and Preparing and

However, a reporting agent must complete this section if the

sending the form to the IRS, 56 min. If you have

reporting agent offered legal advice, for example, advising

comments concerning the accuracy of these time estimates

the client on determining whether federal income tax

or suggestions for making Form 945 simpler, we would be

withholding is required on certain payments.

happy to hear from you. You can write to the 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 to

this address. Instead, see Where to file on page 2.

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Instructions for Form 945 (2010)

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2010 Page 4

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