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insufficient and may delay processing your Form 945-X

reporting agent offered legal advice, for example, advising the

because the IRS may need to ask for a more complete

client whether federal income tax withholding is required on

explanation.

certain payments.

The following is the information we need in your explanation

for each error you are correcting.

How Can You Order Forms and

•

Form 945-X line number(s) affected

•

Date you discovered the error

Publications from the IRS?

•

Difference (amount of the error)

•

Cause of the error

Call the IRS at 1-800-829-3676

You may report the information in paragraph form. The

following paragraph is an example.

“The $1,000 difference shown in column 3 of line 3 was

discovered on May 15, 2009 during an internal audit. Due to a

Visit the IRS website at

typographical error, we reported $11,000 as withheld income

tax on Form 945 instead of the $10,000 actually withheld from

payees. This correction removes the $1,000 that was

overreported.”

Additional Information

Part 4: Sign Here

You may find the following products helpful when using Form

945-X.

You must fill out both pages of Form 945-X and sign it on page

•

Form W-4P, Withholding Certificate for Pension or Annuity

2. If you do not sign, processing of Form 945-X will be delayed.

Payments

•

Who must sign the Form 945-X? Form 945-X must be

Form W-4V, Voluntary Withholding Request

•

signed by one of the following:

Form W-9, Request for Taxpayer Identification Number and

•

Sole proprietorship — The individual who owns the

Certification

•

business.

Instructions for Forms W-2G and 5754

•

Corporation (including an LLC treated as a

Instructions for Form 843

•

corporation) — The president, vice president, or other principal

Instructions for Form 945

•

officer duly authorized to act.

Form 945-A, Annual Record of Federal Tax Liability

•

Partnership (including an LLC treated as a partnership)

Pub. 15 (Circular E), Employer’s Tax Guide

•

or unincorporated organization — A responsible and duly

Pub. 575, Pension and Annuity Income

•

authorized member or officer having knowledge of its affairs.

Pub. 966, The Secure Way to Pay Your Federal Taxes

•

Single member limited liability company (LLC) treated as

•

Pub. 1281, Backup Withholding for Missing or Incorrect

a disregarded entity for federal income tax purposes — The

Name/TIN(s)

owner of the limited liability company (LLC) or principal officer

duly authorized to act.

Paperwork Reduction Act Notice We ask for the information

•

Trust or estate — The fiduciary.

on Form 945-X to carry out the Internal Revenue laws of the

United States. You are required to give us the information. We

A duly authorized agent of the taxpayer may also sign Form

need it to ensure that you are complying with these laws and to

945-X if a valid power of attorney has been filed.

allow us to figure and collect the right amount of tax.

Alternative signature method. Corporate officers or duly

You are not required to provide the information requested on

authorized agents may sign Form 945-X by rubber stamp,

a form that is subject to the Paperwork Reduction Act unless

mechanical device, or computer software program. For details

the form displays a valid OMB control number. Books and

and required documentation, see Rev. Proc. 2005-39. You can

records relating to a form or its instructions must be retained as

find Rev. Proc. 2005-39, 2005-28 I.R.B. 82, at

long as their contents may become material in the

administration of any Internal Revenue law. Generally, tax

Paid Preparer’s Use Only

returns and return information are confidential, as required by

You must complete this section if you were paid to prepare

section 6103.

Form 945-X and are not an employee of the filing entity. Sign in

The time needed to complete and file Form 945-X will vary

the space provided. Give the taxpayer the return to file with the

depending on individual circumstances. The estimated average

IRS and include a copy of the return for the taxpayer’s records.

time is:

Paid preparers must sign Form 945-X with a manual signature.

If you are a paid preparer, write your SSN or your Preparer

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . .

5 hr., 44 min.

Tax Identification Number (PTIN) in the space provided. Include

Learning about the law or the form . . . . . . . . . . . . .

40 min.

Preparing and sending the form to the IRS . . . . . . . .

1 hr., 59 min.

your complete address. If you work for a firm, write the firm’s

name and the EIN of the firm. You can apply for a PTIN using

If you have comments concerning the accuracy of these time

Form W-7P, Application for Preparer Tax Identification Number.

estimates or suggestions for making Form 945-X simpler, we

You cannot use your PTIN in place of the EIN of the tax

would be happy to hear from you. You can write to the IRS at

preparation firm.

the address shown in the Privacy Act and Paperwork Reduction

Act Notice in the Instructions for Form 945.

Generally, you are not required to complete this section if

you are filing the return as a reporting agent and have a valid

Form 8655, Reporting Agent Authorization, on file with the IRS.

However, a reporting agent must complete this section if the

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Instructions For Form 945-X - Adjusted Annual Return Of Withheld Federal Income Tax Or Claim For Refund - Internal Revenue Service - 2009 Page 5

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