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

will consider Form 945-X filed when it is actually received. See

the adjustment process to file another Form 945-X to correct

Pub. 15 (Circular E) for more information on IRS-designated

the underreported amounts only and pay any tax due.

private delivery services.

Where Should You File Form 945-X?

Underreported tax. If you are correcting underreported tax,

you must file Form 945-X by the due date of the return for the

Send your completed Form 945-X to the Internal Revenue

return period in which you discovered the error. When you

Service Center shown below.

discover that you underreported tax on a previously filed Form

945, file Form 945-X no later than January 31 of the following

IF you are in . . . . . . .

THEN use this address . . .

year. Pay the amount you owe when you file. Filing and paying

on time will generally ensure your correction is interest free and

Special filing addresses for

not subject to failure-to-pay or failure-to-deposit penalties. See

exempt organizations; federal,

Department of the Treasury

What About Penalties and Interest? on page 3.

state, and local governmental

Internal Revenue Service

entities; and Indian tribal

Example — You owe tax: On February 11, 2009, you

Ogden, UT 84201-0042

governmental entities; regardless

discover that you underreported $10,000 of federal income tax

of location

actually withheld on your 2008 Form 945 due to a mathematical

error. File Form 945-X and pay the amount you owe by January

Connecticut, Delaware, District of

31, 2010 because you discovered the error in 2009 and

Columbia, Georgia, Illinois,

January 31, 2010 is the due date for that year. If you file Form

Indiana, Kentucky, Maine,

945-X before January 31, 2010, pay the amount you owe when

Maryland, Massachusetts,

Department of the Treasury

Michigan, New Hampshire, New

you file.

Internal Revenue Service

Jersey, New York, North Carolina,

Cincinnati, OH 45999-0042

Ohio, Pennsylvania, Rhode

Overreported tax — credit. If you overreported tax and

Island, South Carolina,

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

Tennessee, Vermont, Virginia,

after you discovered the error but more than 90 days before the

West Virginia, Wisconsin

period of limitations on credit or refund for correcting the Form

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

Alabama, Alaska, Arizona,

below.

Arkansas, California, Colorado,

Florida, Hawaii, Idaho, Iowa,

Example — You want your credit applied to Form 945:

Kansas, Louisiana, Minnesota,

Department of the Treasury

On May 1, 2009, you discover that you overreported $9,000 in

Mississippi, Missouri, Montana,

Internal Revenue Service

backup withholding tax on your 2008 Form 945 due to a

Nebraska, Nevada, New Mexico,

Ogden, UT 84201-0042

transposition error. You file Form 945-X on June 1, 2009. The

North Dakota, Oklahoma, Oregon,

IRS treats your credit as a tax deposit made on January 1,

South Dakota, Texas, Utah,

2009. When you file your 2009 Form 945, include the amount

Washington, Wyoming

from line 5 of Form 945-X on line 4 (“Total deposits”) of your

2009 Form 945.

Internal Revenue Service

No legal residence or principal

P.O. Box 409101

place of business in any state

Ogden, UT 84409

Overreported tax — claim. If you overreported tax, you may

choose to file a claim for refund or abatement on Form 945-X

any time before the period of limitations on credit or refund

How Should You Complete Form 945-X?

expires. (If you need to correct any underreported amounts,

you must file another Form 945-X reporting only corrections to

the underreported amounts.) See Is There a Deadline for Filing

Use One Form 945-X for Each Year You Are

Form 945-X? below.

Correcting

If you discovered an error on or before December 31,

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

TIP

2008 but did not report it as a line adjustment on Form

correcting. For example, if you found errors on your Forms 945

945 for any year ended before 2009 and did not file a

for 2007 and 2008, file one Form 945-X to correct the 2007

claim (Form 843), you may use Form 945-X to correct the error.

Form 945. File a second Form 945-X to correct the 2008 Form

File Form 945-X for the year in which you made the error.

945.

Is There a Deadline for Filing Form

EIN, Name, and Address

Enter your EIN, name, and address in the spaces provided.

945-X?

Also enter your name and EIN on the top of page 2 and on any

attachments. If your address has changed since you filed your

Generally, you may correct overreported taxes on a previously

Form 945, enter the corrected information and the IRS will

filed Form 945 if you file Form 945-X within 3 years of the date

update your address of record.

Form 945 was filed or 2 years from the date you paid the tax

reported on Form 945, whichever is later. You may correct

Return You Are Correcting

underreported taxes on a previously filed Form 945 if you file

In the box at the top of page 1 of Form 945-X, enter the

Form 945-X within 3 years of the date the Form 945 was filed.

calendar year of the Form 945 you are correcting. Enter the

We call each of these time frames a “period of limitations.” For

calendar year on page 2 and on any attachments.

purposes of the period of limitations, Form 945 is considered

Enter the Date You Discovered Errors

filed on April 15 of the succeeding calendar year if filed before

that date.

You must enter the date you discovered errors. If you are

reporting several errors you discovered at different times, enter

Example: You filed your 2007 Form 945 on January 27,

2008 and payments were timely made. (The IRS treats the

the earliest date you discovered them here. On line 7, report

any subsequent dates and related errors.

return as if it were filed on April 15, 2008.) On January 20,

2011, you discover that you overreported federal income tax

Must You Make an Entry on Each Line?

withheld on that form by $10,000 due to a mathematical error.

You must provide all of the information requested at the top of

To correct the error, you must file Form 945-X by April 15,

page 1 of Form 945-X. You must check one box (but not both)

2011, which is the end of the period of limitations, and use the

in Part 1. In Part 2, if any line does not apply, leave it blank.

claim process.

Complete Parts 3 and 4 as instructed.

If you file Form 945-X to correct overreported amounts

How Should You Report Negative Amounts?

in the last 90 days of a period of limitations (after

January 15, 2011 in the example above), you must use

Form 945-X uses negative numbers to show reductions in tax

CAUTION

the claim process. You cannot use the adjustment process. If

(credits) and positive numbers to show additional tax (amounts

you are also correcting underreported amounts, you must use

you owe).

-2-

Instructions For Form 945-X - Adjusted Annual Return Of Withheld Federal Income Tax Or Claim For Refund - Internal Revenue Service - 2009 Page 2

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