Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2001


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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.
those years in which you do not have a nonpayroll tax
Changes To Note
liability. Do not report on Form 945 withholding that is
Threshold for deposit requirement increased from
required to be reported on Form 1042, Annual
$1,000 to $2,500. Beginning in 2001, the threshold for
Withholding Tax Return for U.S. Source Income of
the deposit requirement has increased from $1,000 to
Foreign Persons.
$2,500. See section 11 of Circular E for more details.
When to file. For 2001, file Form 945 by January 31,
Third party designee. You can now authorize an
2002. However, if you made deposits on time in full
employee or paid preparer to resolve issues with the IRS.
payment of the taxes for the year, you may file the return
See page 3.
by February 11. Your return will be considered timely
New backup withholding rate for 2002. Beginning in
filed if it is properly addressed and mailed First-Class or
2002, the backup withholding rate is 30%.
sent by an IRS designated delivery service on or before
the due date. See Circular E for more information on IRS
General Instructions
designated delivery services. If the due date for filing a
return falls on a Saturday, Sunday, or legal holiday, you
Purpose of form. Use Form 945 to report income tax
may file the return on the next business day.
withheld from nonpayroll payments. Nonpayroll payments
include the following:
Where to file. In the list below, find the location of your
legal residence, principal place of business, office, or
Pensions, annuities, and IRAs
agency. Send your return to the Internal Revenue
Military retirement
Service at the address listed for your location. No street
Gambling winnings
address is needed. Note: Where you file depends on
Indian gaming profits
whether or not you are including a payment.
Voluntary withholding on certain government payments
Backup withholding
Exception for exempt organizations and
government entities. If you are filing Form 945 for an
Report all income tax withholding from nonpayroll
payments or distributions on one Form 945. Do not file
exempt organization or government entity (Federal, state,
local, or Indian tribal government), use the following
more than one Form 945 for any calendar year.
addresses, regardless of your location:
All income tax withholding reported on Forms 1099
(e.g., Form 1099-R or 1099-MISC) or Form W-2G must
Return without payment: Ogden, UT 84201-0042
be reported on Form 945. Do not report income tax
withholding on wages on Form 945. All employment
Return with payment: P.O. Box 660443, Dallas, TX
taxes and income tax withholding reported on Form W-2,
75266 –0443
Wage and Tax Statement, must be reported on Form 941
(or Form 943 for agricultural employees, Schedule H
(Form 1040) for household employees, or Form CT-1 for
Connecticut, Delaware, District of Columbia, Illinois,
railroad employees).
Indiana, Kentucky, Maine, Maryland, Massachusetts,
Michigan, New Hampshire, New Jersey, New York, North
Do not report on Form 945 distributions to participants
Carolina, Ohio, Pennsylvania, Rhode Island, South
from nonqualified pension plans and some other deferred
Carolina, Vermont, Virginia, West Virginia, Wisconsin
compensation arrangements that are treated as wages
and are reported on Form W-2. Report such withholding
Return without payment:
Return with payment:
on Form 941. See Circular E for more information.
P.O. Box 105092
Cincinnati, OH 45999-0042
Atlanta, GA 30348-5092
Related publications. Circular E explains the rules for
withholding, depositing, and reporting Federal income
tax. Pub. 15-A, Employer’s Supplemental Tax Guide,
Alabama, Alaska, Arizona, Arkansas, California,
includes information on income tax withholding from
Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas,
pensions and annuities and Indian gaming profits. For
Louisiana, Minnesota, Mississippi, Missouri, Montana,
information on withholding on gambling winnings, see the
Nebraska, Nevada, New Mexico, North Dakota,
2002 Instructions for Forms W-2G and 5754. These
Oklahoma, Oregon, South Dakota, Tennessee, Texas,
publications are available on the IRS Web Site at
Utah, Washington, Wyoming
or by calling 1-800-TAX-FORM
Return without payment:
Return with payment:
P.O. Box 660443
Who must file. If you withhold income tax (including
Ogden, UT 84201-0042
Dallas, TX 75266-0443
backup withholding) from nonpayroll payments, you must
file Form 945. You are not required to file Form 945 for
Cat. No. 20534D


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