Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2011

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2011
Department of the Treasury
Internal Revenue Service
Instructions for Form 945
Annual Return of Withheld Federal Income Tax
at IRS.gov or by calling the IRS at 1-800-TAX-FORM
Section references are to the Internal Revenue Code unless
otherwise noted.
(1-800-829-3676).
Telephone help. You can call the IRS Business and
Specialty Tax Line toll free at 1-800-829-4933 for
answers to your questions about completing Form 945,
What’s New
tax deposit rules, or obtaining an employer identification
Form 945 webpage. The IRS has created a page on
number (EIN).
IRS.gov for information about Form 945 and its
Additional information. Pub. 15 (Circular E),
instructions, at Information about
Employer’s Tax Guide, explains the rules for withholding,
any recent developments affecting Form 945 will be
depositing, and reporting federal income tax. Pub. 15-A,
posted on that page.
Employer’s Supplemental Tax Guide, includes
Federal tax deposits must be made by electronic
information on federal income tax withholding from
funds transfer. Beginning January 1, 2011, you must
pensions, annuities, and Indian gaming profits. For
use electronic funds transfer to make all federal tax
information on withholding from gambling winnings, see
deposits (such as deposits of employment tax, excise
the Instructions for Forms W-2G and 5754.
tax, and corporate income tax). Forms 8109 and 8109-B,
For a list of employment tax products, visit the IRS
Federal Tax Deposit Coupon, cannot be used after
website at
and select
December 31, 2010. Generally, electronic funds transfers
“Employment Taxes” under the Businesses Topics
are made using the Electronic Federal Tax Payment
heading.
System (EFTPS). If you do not want to use EFTPS, you
can arrange for your tax professional, financial institution,
Photographs of Missing Children
payroll service, or other trusted third party to make
deposits on your behalf. Also, you may arrange for your
The Internal Revenue Service is a proud partner with the
financial institution to initiate a same-day wire payment
National Center for Missing and Exploited Children.
on your behalf. EFTPS is a free service provided by the
Photographs of missing children selected by the Center
Department of Treasury. Services provided by your tax
may appear in instructions on pages that would otherwise
professional, financial institution, payroll service, or other
be blank. You can help bring these children home by
third party may have a fee.
looking at the photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child.
For more information on making federal tax deposits,
see section 11 of Pub. 15 (Circular E), Employer’s Tax
General Instructions
Guide (for use in 2011). To get more information about
EFTPS or to enroll in EFTPS, visit the EFTPS website at
Form 945 webpage. For more information about the
, or call 1-800-555-4477. You can also get
latest developments on Form 945 and its instructions, go
Pub. 966, The Secure Way to Pay Your Federal Taxes.
to
Reminders
Purpose of Form 945
Correcting a previously filed Form 945. If you
Use Form 945 to report withheld federal income tax from
discover an error on a previously filed Form 945, make
nonpayroll payments. Nonpayroll payments include:
the correction using Form 945-X, Adjusted Annual Return
Pensions (including distributions from tax-favored
of Withheld Federal Income Tax or Claim for Refund.
retirement plans, for example, section 401(k), section
Form 945-X is a stand-alone form, meaning taxpayers
403(b), and governmental section 457(b) plans), and
can file Form 945-X when an error is discovered. For
annuities;
more information, get the Instructions for Form 945-X or
Military retirement;
visit IRS.gov and type Correcting Employment Taxes in
Gambling winnings;
the search box.
Indian gaming profits;
Paid preparers must sign Form 945. Paid preparers
Voluntary withholding on certain government
must complete and sign the paid preparer’s section of
payments; and
Form 945.
Backup withholding.
Credit or debit card payments. Payors can pay the
Report all federal income tax withholding from
balance due shown on Form 945 by credit or debit card.
nonpayroll payments or distributions annually on one
Do not use a credit or debit card to make federal tax
Form 945. Do not file more than one Form 945 for any
deposits. For more information on paying your taxes with
calendar year.
a credit or debit card, visit the IRS website at
All federal income tax withholding reported on
How to get forms and publications. You can get most
Forms 1099 (for example, Form 1099-R or 1099-MISC)
IRS forms and publications by accessing the IRS website
or Form W-2G must be reported on Form 945. Do not
Oct 18, 2011
Cat. No. 20534D

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