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

report federal income tax withholding from wages on

Without a

If you are in . . .

payment . . .

With a payment . . .

Form 945.

All employment taxes and federal income tax

Connecticut

New Jersey

Department of the

Internal Revenue

withholding reported on Form W-2, Wage and Tax

Delaware

New York

Treasury

Service

District of

North Carolina Internal Revenue

P. O. Box 804524

Statement, must be reported on Form 941 or Form 944,

Columbia

Ohio

Service

Cincinnati, OH

Form 943 for agricultural employees, Schedule H (Form

Georgia

Pennsylvania

Cincinnati, OH

45280-4524

1040) for household employees, or Form CT-1 for

Illinois

Rhode Island

45999-0042

Indiana

South Carolina

railroad employees.

Kentucky

Tennessee

Do not report on Form 945 federal income tax withheld

Maine

Vermont

Maryland

Virginia

on distributions to participants from nonqualified pension

Massachusetts

West Virginia

plans (including nongovernmental section 457(b) plans)

Michigan

Wisconsin

and some other deferred compensation arrangements

New Hampshire

that are treated as wages and are reported on Form W-2.

Alabama

Missouri

Department of the

Internal Revenue

Report such withholding on Form 941 or Form 944. See

Alaska

Montana

Treasury

Service

Pub. 15 (Circular E) for more information.

Arizona

Nebraska

Internal Revenue

P.O. Box 105153

Compensation paid to H-2A visa holders. Generally,

Arkansas

Nevada

Service

Atlanta, GA

California

New Mexico

Ogden, UT

30348-5153

compensation of $600 or more paid to foreign agricultural

Colorado

North Dakota

84201-0042

workers who entered the country on H-2A visas is

Florida

Oklahoma

reported on Form W-2 and Form 943, Employer’s Annual

Hawaii

Oregon

Idaho

South Dakota

Tax Return for Agricultural Employees. However, if an

Iowa

Texas

H-2A visa worker did not provide the employer with a

Kansas

Utah

taxpayer identification number, the employee is subject to

Louisiana

Washington

Minnesota

Wyoming

backup withholding. The employer must report the wages

Mississippi

and backup withholding on Form 1099-MISC,

Miscellaneous Income. The employer must also report

No legal residence or principal

Internal Revenue

the backup withholding on line 2 of Form 945.

place of business in any state:

Service

P.O. Box 409101

P.O. Box 105288

Ogden, UT

Atlanta, GA

Who Must File

84409

30348-5288

If you withhold federal income tax (including backup

If you are filing Form 945 for an

Department of the

Internal Revenue

withholding) from nonpayroll payments, you must file

exempt organization or

Treasury

Service

Form 945. See Purpose of Form 945, earlier. You do not

government entity (federal, state, Internal Revenue

P.O. Box 105153

have to file Form 945 for those years in which you do not

local, or Indian tribal

Service

Atlanta, GA

government), use the following

Ogden, UT

30348-5153

have a nonpayroll tax liability. Do not report on Form 945

addresses, regardless of your

84201-0042

withholding that is required to be reported on Form 1042,

location:

Annual Withholding Tax Return for U.S. Source Income

of Foreign Persons.

Employer Identification Number (EIN)

When to File

If you do not have an EIN, you may apply for one online.

For 2011, file Form 945 by January 31, 2012. However, if

Go to IRS.gov and click on Apply for an Employer

you made deposits on time in full payment of the taxes

Identification Number (EIN) Online. You may also apply

for the year, you may file the return by February 10,

for an EIN by calling 1-800-829-4933, or you can fax or

2012. Your return will be considered timely filed if it is

mail Form SS-4, Application for Employer Identification

properly addressed and mailed First-Class or sent by an

Number, to the IRS.

IRS-designated private delivery service on or before the

due date. See Pub. 15 (Circular E) for more information

on IRS-designated private delivery services.

Penalties and Interest

Where to File

There are penalties for filing Form 945 late and for paying

or depositing taxes late, unless there is reasonable

In the list below, find the location of your legal residence,

cause. See section 11 of Pub. 15 (Circular E) for more

principal place of business, office, or agency. Send Form

information on deposit penalties. There are also penalties

945 to the address listed for your location.

for failure to furnish information returns (for example,

Where you file depends on whether or not you are

Forms 1099-MISC, 1099-R, or W-2G) to payees and

including a payment with the return.

TIP

failure to file copies with the IRS. Interest is charged on

taxes paid late at a rate set by law.

If you receive a notice about penalties and interest

after you file this return, send us an explanation and we

will determine if you meet reasonable-cause criteria. Do

not attach an explanation when you file your return.

Use Form 843, Claim for Refund and Request for

Abatement, to request abatement of assessed penalties

or interest. Do not request abatement of assessed

penalties or interest on Form 945 or Form 945-X.

-2-

Instructions for Form 945 (2011)

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2011 Page 2

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