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

•

Corporation (including a limited liability company

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

(LLC) treated as a corporation)— The president, vice

3405, and 3406 of the Internal Revenue Code require

president, or other principal officer duly authorized to

taxpayers to pay over to the IRS federal income tax

sign.

withheld from certain nonpayroll payments and

•

Partnership (including an LLC treated as a

distributions, including backup withholding. Form 945 is

partnership) or unincorporated organization — A

used to report these withholdings. Section 6011 requires

responsible and duly authorized partner, member, or

you to provide the requested information if the tax applies

officer having knowledge of its affairs.

to you. Section 6109 requires you to provide your

•

Single member LLC treated as a disregarded entity

identification number. If you fail to provide this

— The owner of the limited liability company (LLC).

information in a timely manner, or provide false or

•

Trust or estate — The fiduciary.

fraudulent information, you may be subject to penalties

and interest.

Form 945 may also be signed by a duly authorized

agent of the taxpayer if a valid power of attorney has

You do not have to provide the information requested

been filed.

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number.

Alternative signature method. Corporate officers or

Books or records relating to a form or its instructions

duly authorized agents may sign Form 945 by rubber

must be retained as long as their contents may become

stamp, mechanical device, or computer software

material in the administration of any Internal Revenue

program. For details and required documentation, see

law.

Rev. Proc. 2005-39, 2005-28 I.R.B. 82, available at

Generally, tax returns and return information are

confidential, as required by section 6103. However,

Paid Preparer Use Only

section 6103 allows or requires the Internal Revenue

Service to disclose or give the information shown on your

A paid preparer must sign Form 945 and provide the

tax return to others described in the Code. For example,

information in the Paid Preparer Use Only section if the

we may disclose your tax information to the Department

preparer was paid to prepare Form 945 and is not an

of Justice for civil and criminal litigation, and to cities,

employee of the filing entity. Paid preparers must sign

states, the District of Columbia, and U.S.

paper returns with a manual signature. The preparer

commonwealths and possessions to administer their tax

must give you a copy of the return in addition to the copy

laws. We may also disclose this information to other

to be filed with the IRS.

countries under a tax treaty, to federal and state

If you are a paid preparer, enter your Preparer Tax

agencies to enforce federal nontax criminal laws, or to

Identification Number (PTIN) in the space provided.

federal law enforcement and intelligence agencies to

Include your complete address. If you work for a firm,

combat terrorism.

enter the firm’s name and the EIN of the firm. You can

The time needed to complete and file Form 945 will

apply for a PTIN online or by filing Form W-12, IRS Paid

vary depending on individual circumstances. The

Preparer Tax Identification Number (PTIN) Application

estimated average time is: Recordkeeping, 7 hr., 9 min.;

and Renewal. For more information about applying for a

Learning about the law or the form, 47 min.; and

PTIN online, visit the IRS website at

Preparing and sending the form to the IRS, 56 min. If

You cannot use your PTIN in place of the EIN of the tax

you have comments concerning the accuracy of these

preparation firm.

time estimates or suggestions for making Form 945

Generally, do not complete this section if you are filing

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

the return as a reporting agent and have a valid Form

email us at taxforms@irs.gov. Enter “Form 945

8655, Reporting Agent Authorization, on file with the IRS.

Comment ” on the subject line. Or write to the Internal

However, a reporting agent must complete this section if

Revenue Service, Tax Products Coordinating Committee,

the reporting agent offered legal advice, for example,

SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW,

advising the client on determining whether federal

IR-6526, Washington, DC 20224. Do not send Form 945

income tax withholding is required on certain payments.

to this address. Instead, see Where to File, earlier.

Privacy Act and Paperwork Reduction Act Notice.

We ask for the information on Form 945 to carry out the

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

-5-

Instructions for Form 945 (2011)

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2011 Page 5

Related Articles

Related forms

Related Categories