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

payments are made, even if you contract with a third party

Form 945. Don't file more than one Form 945 for any

to perform these acts. You remain responsible if the third

calendar year.

party fails to perform any required action. If you choose to

All federal income tax withholding reported on

outsource any of your tax duties (that is, withholding,

Forms 1099 (for example, Form 1099-R, Distributions

reporting, and paying over federal income tax) to a

From Pensions, Annuities, Retirement or Profit-Sharing

third-party payer, such as a payroll service provider or

Plans, IRAs, Insurance Contracts, etc.; or 1099-MISC,

reporting agent, visit IRS.gov and enter “outsourcing

Miscellaneous Income) or Form W-2G, Certain Gambling

payroll duties” in the search box for helpful information on

Winnings, must be reported on Form 945.

this topic.

Don't report federal income tax withholding from wages

How to get forms and publications. You can download

on Form 945. All federal income tax withholding and

or print some of the forms and publications you may need

employment taxes reported on Form W-2, Wage and Tax

on Otherwise, you can go to

Statement, must be reported on Form 941, Employer's

to place an order and have forms

QUARTERLY Federal Tax Return, or Form 944,

mailed to you. You should receive your order within 10

Employer's ANNUAL Federal Tax Return; Form 943,

business days.

Employer's Annual Federal Tax Return for Agricultural

Where can you get telephone help? For answers to

Employees; Schedule H (Form 1040), Household

your questions about completing Form 945 or tax deposit

Employment Taxes; or Form CT-1, Employer's Annual

rules, you can call the IRS at 1-800-829-4933 (Business

Railroad Retirement Tax Return.

and Specialty Tax Line) or 1-800-829-4059 (TDD/TTY for

Don't report on Form 945 federal income tax withheld

persons who are deaf, hard of hearing, or have a speech

on distributions to participants from nonqualified pension

disability) Monday–Friday from 7:00 a.m. to 7:00 p.m.

plans (including nongovernmental section 457(b) plans)

local time (Alaska and Hawaii follow Pacific time).

and some other deferred compensation arrangements

Additional information. Pub. 15 explains the rules for

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

withholding, depositing, and reporting federal income tax.

Report such withholding on Form 941 or Form 944. See

Pub. 15-A includes information on federal income tax

Pub. 15 for more information.

withholding from pensions, annuities, and Indian gaming

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

profits. For information on withholding from gambling

report compensation of $600 or more paid to foreign

winnings, see the Instructions for Forms W-2G and 5754.

agricultural workers who entered the country on H-2A

For a list of employment tax products, visit the IRS

visas on Form W-2 and Form 943. However, if an H-2A

website at

and click on the

visa worker didn't provide the employer with a taxpayer

Employment Taxes link under Businesses Topics.

identification number, the employee is subject to backup

Photographs of missing children. The IRS is a proud

withholding. The employer must report the wages and

partner with the National Center for Missing and Exploited

backup withholding on Form 1099-MISC. The employer

Children. Photographs of missing children selected by the

must also report the backup withholding on Form 945,

Center may appear in instructions on pages that would

line 2.

otherwise be blank. You can help bring these children

Who Must File

home by looking at the photographs and calling

1-800-THE-LOST (1-800-843-5678) if you recognize a

If you withhold federal income tax (including backup

withholding) from nonpayroll payments, you must file

child.

Form 945. See Purpose of Form 945, earlier. You don't

General Instructions

have to file Form 945 for those years in which you don't

have a nonpayroll tax liability. Don't report on Form 945

withholding that is required to be reported on Form 1042,

Purpose of Form 945

Annual Withholding Tax Return for U.S. Source Income of

Use Form 945 to report withheld federal income tax from

Foreign Persons.

nonpayroll payments. Nonpayroll payments include:

When To File

Pensions (including distributions from tax-favored

For 2016, file Form 945 by January 31, 2017. However, if

retirement plans, for example, section 401(k), section

you made deposits on time in full payment of the taxes for

403(b), and governmental section 457(b) plans) and

the year, you may file the return by February 10, 2017.

annuities;

Your return will be considered timely filed if it is properly

Military retirement;

addressed and mailed First-Class or sent by an

Gambling winnings;

IRS-designated private delivery service on or before the

Indian gaming profits;

due date. See Pub. 15 for more information on

Certain government payments on which the recipient

IRS-designated private delivery services.

elected voluntary income tax withholding;

Where To File

Dividends and other distributions by an Alaska Native

Corporation (ANC) on which the recipient elected

In the following list, find the location of your legal

voluntary income tax withholding; and

residence, principal place of business, office, or agency.

Payments subject to backup withholding.

Send Form 945 to the address listed for your location.

Report all federal income tax withholding from

nonpayroll payments or distributions annually on one

-2-

Instructions for Form 945 (2016)

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2016 Page 2

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