Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2004


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Department of the Treasury
Internal Revenue Service
Instructions for Form 945
Annual Return of Withheld Federal Income Tax
Section references are to the Internal Revenue Code unless otherwise noted.
Who must file. If you withhold federal income tax
General Instructions
(including backup withholding) from nonpayroll payments,
you must file Form 945. See Purpose of form above. You
Purpose of form. Use Form 945 to report withheld
are not required to file Form 945 for those years in which
federal income tax from nonpayroll payments.
you do not have a nonpayroll tax liability. Do not report
Nonpayroll payments include the following:
on Form 945 withholding that is required to be reported
Pensions (including governmental section 457(b) plan
on Form 1042, Annual Withholding Tax Return for U.S.
distributions), annuities, and IRA distributions
Source Income of Foreign Persons.
Military retirement
Where to file. In the list below, find the location of your
Gambling winnings
legal residence, principal place of business, office, or
Indian gaming profits
agency. Send your return to the Internal Revenue
Voluntary withholding on certain government payments
Service at the address listed for your location. No street
Backup withholding
address is needed.
Report all federal income tax withholding from
nonpayroll payments or distributions annually on one
Where you file depends on whether or not you
Form 945. Do not file more than one Form 945 for any
are including a payment with the return.
calendar year.
All federal income tax withholding reported on Forms
1099 (for example, Form 1099-R or 1099-MISC) or Form
W-2G must be reported on Form 945. Do not report
Connecticut, Delaware, District of Columbia, Illinois,
federal income tax withholding from wages on Form 945.
Indiana, Kentucky, Maine, Maryland, Massachusetts,
Michigan, New Hampshire, New Jersey, New York, North
All employment taxes and federal income tax
Carolina, Ohio, Pennsylvania, Rhode Island, South
withholding reported on Form W-2, Wage and Tax
Carolina, Vermont, Virginia, West Virginia, Wisconsin
Statement, must be reported on Form 941 (or Form 943
Return without payment:
Return with payment:
for agricultural employees), Schedule H (Form 1040) for
P.O. Box 105092
household employees, or Form CT-1 for railroad
Cincinnati, OH 45999-0042
Atlanta, GA 30348-5092
Do not report on Form 945 federal income tax withheld
Alabama, Alaska, Arizona, Arkansas, California,
on distributions to participants from nonqualified pension
Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas,
plans (including nongovernmental section 457(b) plans)
Louisiana, Minnesota, Mississippi, Missouri, Montana,
and some other deferred compensation arrangements
Nebraska, Nevada, New Mexico, North Dakota,
that are treated as wages and are reported on Form W-2.
Oklahoma, Oregon, South Dakota, Tennessee, Texas,
Report such withholding on Form 941. See Publication
Utah, Washington, Wyoming
15 (Circular E), Employer’s Tax Guide, for more
Return without payment:
Return with payment:
P.O. Box 660443
Additional information. Publication 15 (Circular E)
Ogden, UT 84201-0042
Dallas, TX 75266-0443
explains the rules for withholding, depositing, and
reporting federal income tax. Publication 15-A,
Employer’s Supplemental Tax Guide, includes
If you have no legal residence or principal place of
information on federal income tax withholding from
business in any state –
pensions, annuities, and Indian gaming profits. For
Return without payment:
Return with payment:
information on withholding from gambling winnings, see
P.O. Box 80108
the Instructions for Forms W-2G and 5754.
Philadelphia, PA 19255-0042
Cincinnati, OH 45280-0008
Telephone Help. You can call the IRS toll free at
1-800-829-4933 to order FTD coupons (Form 8109) and
Exception for exempt organizations and
for answers to your questions about completing
government entities. If you are filing Form 945 for an
Form 945, tax deposit rules, or obtaining an employer
exempt organization or government entity (federal, state,
identification number (EIN).
local, or Indian tribal government), use the following
How to get forms and publications. You can get most
addresses, regardless of your location:
IRS forms and publications by accessing the IRS website
Return without payment: Ogden, UT 84201-0042.
at or by calling the IRS at 1-800-TAX-FORM
(1-800-829-3676). See Publication 15 (Circular E) for
Return with payment: P.O. Box 660443, Dallas, TX
details and other options.
Cat. No. 20534D


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