Instructions For Form 945-X - Adjusted Annual Return Of Withheld Federal Income Tax Or Claim For Refund - Internal Revenue Service - 2009

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Department of the Treasury
Instructions for Form 945-X
Internal Revenue Service
(January 2009)
Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
Do not use Form 945-X to correct Forms CT-1, 941,
Section references are to the Internal Revenue Code unless
!
943, or Form 944. Instead, use the “X” form that
otherwise noted.
corresponds to those returns (Form CT-1 X, 941-X,
CAUTION
What’s New?
943-X, or Form 944-X).
New form. The Internal Revenue Service (IRS) developed
General Instructions:
Form 945-X, Adjusted Annual Return of Withheld Federal
Income Tax or Claim for Refund, to replace Form 941c,
Understanding Form 945-X
Supporting Statement To Correct Information. Use Form 945-X
to make corrections to previously filed Forms 945. Do not
attach Form 945-X to your Form 945; file Form 945-X
What Is the Purpose of Form 945-X?
separately.
Use Form 945-X to correct administrative errors only on a
Form 945-X will replace Form 843, Claim for Refund or
previously filed Form 945. An administrative error occurs if the
Request for Abatement, for you to request a refund or
federal income tax (including backup withholding) you reported
abatement of overreported withheld federal income tax.
on Form 945 is not the amount you actually withheld from
Continue to use Form 843 when requesting a refund or
payees. For example, if the total federal income tax you actually
abatement of assessed interest or penalties.
withheld was incorrectly reported on Form 945 due to a
We believe you will find Form 945-X and its instructions
mathematical or transposition error, this would be an
easier to understand and fill out than Form 941c. At the same
administrative error.
time, the new form will enable the IRS to make corrections to
If you did not file a Form 945 for one or more years, do not
withheld federal income tax more accurately and efficiently.
use Form 945-X. Instead, file Form 945 for each of those years.
Please read both the form and these instructions carefully to
See also When Should You File Form 945-X? below.
become familiar with the many changes.
Be sure to give us a detailed explanation on line 7 for each
Background. Treasury Decision 9405 changed the process
correction that you show on Form 945-X.
for making interest-free adjustments to tax reported on Form
945, Annual Return of Withheld Federal Income Tax, and for
Where Can You Get Help?
filing a claim for refund. Treasury Decision 9405, 2008-32 I.R.B.
293, is available at You
For help filing Form 945-X or for questions about withheld
will use the revised adjustment process if you underreported tax
federal income tax and tax corrections, you can:
and are making a payment, or if you overreported tax and will
call the IRS toll-free at 1-800-829-4933 (TTY/TDD for the
be applying the credit to the Form 945 year during which you
hearing impaired at 1-800-829-4059),
file Form 945-X. (However, see the CAUTION on page 2.) You
visit the IRS website at and type “Correcting
will use the revised claim process if you overreported tax and
Employment Taxes” in the “search” box, or
are requesting a refund or abatement of the overreported
get Pub. 15 (Circular E), Employer’s Tax Guide.
amount.
See also How Can You Order Forms and Publications from
We use the terms “correct” and “corrections” on Form 945-X
the IRS? on page 5.
and in these instructions to include interest-free adjustments
under sections 6205 and 6413 and claims for refund and
When Should You File Form 945-X?
abatement under sections 6402, 6414, and 6404.
If you have comments or suggestions for improving Form
File Form 945-X when you discover an error on a previously
945-X or these instructions, we would be happy to hear from
filed Form 945.
you. Write to the address shown in the Privacy Act and
However, if your only errors on Form 945 relate to federal
Paperwork Reduction Act Notice in the Instructions for Form
tax liabilities reported on your Monthly Summary of Federal Tax
945.
Liability in Form 945 or on Form 945-A, Annual Record of
New process for correcting withheld federal income tax.
Federal Tax Liability, do not file Form 945-X. For more
After December 31, 2008, when you discover an error on a
information about correcting federal tax liabilities reported on
previously filed Form 945, you must:
your Monthly Summary of Federal Tax Liability in Form 945 or
correct that error using Form 945-X,
on Form 945-A, see the Form 945-A instructions.
file a separate Form 945-X for each Form 945 that you are
Due dates. The due date for filing Form 945-X to qualify for
correcting, and
interest-free adjustments for underpayments and overpayments
file Form 945-X separately. Do not file Form 945-X with Form
depends on when you discover an error and if you
945.
underreported or overreported tax. If you underreported tax,
Beginning with 2009, Form 945 will no longer provide an
see Underreported tax see page 2. For overreported amounts,
adjustment line (formerly line 3) for correcting prior year
you may choose to either make an interest-free adjustment or
administrative errors.
file a claim for refund or abatement. If you are correcting
Report the correction of underreported and overreported
overreported amounts, see Overreported tax — credit and
amounts for the same year on a single Form 945-X, unless you
Overreported tax — claim on page 2.
are requesting a refund or abatement. If you are requesting a
If any due date falls on a Saturday, Sunday, or legal holiday,
refund or abatement and are correcting both underreported and
you may file Form 945-X on the next business day. If we
overreported amounts, file one Form 945-X correcting the
receive Form 945-X after the due date, we will treat Form 945-X
underreported amounts only and a second Form 945-X
as filed on time if the envelope containing Form 945-X is
correcting the overreported amounts.
properly addressed, contains sufficient postage, and is
Follow the chart on page 6 of these instructions for help in
postmarked by the U.S. Postal Service on or before the due
choosing whether to use the adjustment process or the claim
date, or sent by an IRS-designated private delivery service on
process.
or before the due date. If you do not follow these guidelines, we
Cat. No. 20337I

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