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

identification number (PIN). By checking the “Yes” box,

determine the amount of the taxes that you owe. Section

you are authorizing the IRS to call the designated

6011 requires you to provide the requested information if

employee or paid preparer to answer any questions that

the tax applies to you. Section 6109 requires you to

may arise during the processing of your return. You are

provide your employer identification number. Routine

also authorizing the designated person to:

uses of this information include giving it to the

•

Give the IRS any information that is missing from your

Department of Justice for civil and criminal litigation, and

return,

to cities, states, and the District of Columbia for use in

•

Call the IRS for information about the processing of

administering their tax laws. We may also give the

your return, and

information to other countries under a tax treaty. If you

•

Respond to certain IRS notices that you have shared

fail to provide this information in a timely manner, you

with the third party designee about math errors, and

may be subject to penalties and interest.

return preparation. The notices will not be sent to the

You are not required to provide the information

third-party designee.

requested on a form that is subject to the Paperwork

You are not authorizing the designee to receive any

Reduction Act unless the form displays a valid OMB

refund check, bind you to anything (including additional

control number. Books or records relating to a form or its

tax liability), or otherwise represent you before the IRS.

instructions must be retained as long as their contents

The designee authorization cannot be revoked. However,

may become material in the administration of any Internal

the authorization will automatically expire on the due date

Revenue law. Generally, tax returns and return

(without regard to extensions) for filing your 2002 Form

information are confidential, as required by section 6103.

945.

The time needed to complete and file this form will

If you want to expand the third-party designee’s

vary depending on individual circumstances. The

authorization, see Pub. 947, Practice Before the IRS and

estimated average time is: Recordkeeping, 6 hr., 55

Power of Attorney.

min.; Learning about the law or the form, 35 min.; and

Preparing and sending the form to the IRS, 43 min. If

you have comments concerning the accuracy of these

Privacy Act and Paperwork Reduction Act Notice.

time estimates or suggestions for making this form

We ask for the information on this form to carry out the

simpler, we would be happy to hear from you. You can

Internal Revenue laws of the United States. We need it to

write to the Tax Forms Committee, Western Area

figure and collect the right amount of tax. Sections 3402,

Distribution Center, Rancho Cordova, CA 95743-0001.

3405, and 3406 of the Internal Revenue Code require

Do not send the tax form to this address. Instead, see

taxpayers to pay over to the IRS income tax withheld

Where to file on page 1.

from certain nonpayroll payments and distributions,

including backup withholding. This form is used to

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Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2001 Page 4

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