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

Name or Address Change

Where you file depends on whether or not you're

including a payment with the return.

Notify the IRS immediately if you change your business

TIP

name or address.

Write to the IRS office where you file your returns (using

Without a

the Without a payment address under Where To File,

If you're in . . .

payment . . .

With a payment . . .

earlier) to notify the IRS of any name change. See Pub.

Connecticut

New Jersey

Department of the

Internal Revenue

1635 to see if you need to apply for a new EIN.

Delaware

New York

Treasury

Service

Complete and mail Form 8822-B to notify the IRS of a

District of

North Carolina

Internal Revenue

P. O. Box 804524

Columbia

Ohio

Service

Cincinnati, OH

change of address or responsible party.

Florida

Pennsylvania

Cincinnati, OH

45280-4524

Penalties and Interest

Georgia

Rhode Island

45999-0042

Illinois

South Carolina

There are penalties for filing Form 945 late and for paying

Indiana

Tennessee

Kentucky

Vermont

or depositing taxes late, unless there is reasonable cause.

Maine

Virginia

See section 11 of Pub. 15 for more information on deposit

Maryland

West Virginia

penalties. Interest is charged on taxes paid late at a rate

Massachusetts

Wisconsin

set by law. There are also penalties for failure to file

Michigan

information returns (for example, Forms 1099-MISC,

New Hampshire

1099-R or W-2G) and for failure to furnish payee

Alabama

Missouri

Department of the

Internal Revenue

statements to payees.

Alaska

Montana

Treasury

Service

Arizona

Nebraska

Internal Revenue

P. O. Box 37945

If you receive a notice about a penalty after you file this

Arkansas

Nevada

Service

Hartford, CT

return, reply to the notice with an explanation and we will

California

New Mexico

Ogden, UT

06176-7945

Colorado

North Dakota

84201-0042

determine if you meet reasonable-cause criteria. Don't

Hawaii

Oklahoma

attach an explanation when you file your return.

Idaho

Oregon

Iowa

South Dakota

Use Form 843 to request abatement of assessed

Kansas

Texas

penalties or interest. Don't request abatement of

Louisiana

Utah

assessed penalties or interest on Form 945 or Form

Minnesota

Washington

Mississippi

Wyoming

945-X.

No legal residence or principal

Internal Revenue

If taxes that must be withheld (that is, trust fund

place of business in any state:

Service

taxes) aren't withheld or aren't deposited or paid

P.O. Box 409101

P. O. Box 37945

to the United States Treasury, the trust fund

Ogden, UT

Hartford, CT

CAUTION

recovery penalty may apply. The penalty is the full amount

84409

06176-7945

of the unpaid trust fund tax. This penalty may apply to you

If you're filing Form 945 for an

Department of the

Internal Revenue

if these unpaid taxes can't be immediately collected from

exempt organization or

Treasury

Service

the employer or business. The penalty may be imposed

government entity (federal,

Internal Revenue

P. O. Box 37945

state, local, or Indian tribal

Service

Hartford, CT

on all persons who are determined by the IRS to be

government), use the following

Ogden, UT

06176-7945

responsible for collecting, accounting for, or paying over

addresses, regardless of your

84201-0042

these taxes, and who acted willfully in not doing so. For

location:

more information, see section 11 of Pub. 15.

Voluntary Income Tax Withholding

Employer Identification Number (EIN)

States must allow unemployment compensation

If you don't have an EIN, you may apply for one online. Go

recipients to elect to have federal income tax withheld at a

to IRS.gov and enter “EIN” in the search box.

10% rate. Recipients paid under the Railroad

You may also apply for an EIN by faxing or mailing

Unemployment Insurance Act may also elect withholding

Form SS-4 to the IRS. If you haven't received your EIN by

at a 10% rate.

the due date of Form 945, write "Applied For" and the date

Recipients of any of the following payments may

you applied in this entry space.

request federal income tax withholding at a rate of 7%,

If you're filing your tax return electronically, a valid

10%, 15%, or 25%.

EIN is required at the time the return is filed. If a

Social security and Tier 1 railroad retirement benefits.

valid EIN isn't provided, the return won't be

Certain crop disaster payments.

CAUTION

accepted. This may result in penalties.

Commodity Credit Corporation loans.

Dividends and other distributions by an ANC.

Always be sure the EIN on the form you file

exactly matches the EIN the IRS assigned to your

The payee may request withholding on Form W-4V or

TIP

business. Don't use your social security number

you may develop your own substitute form. Any voluntary

(SSN) or individual taxpayer identification number (ITIN)

withholding on these payments must be reported on Form

on forms that ask for an EIN. Filing a Form 945 with an

945 (and on the required information return—Form

incorrect EIN or using another business's EIN may result

1099-G, Form SSA-1099, or Form RRB-1099) and is

in penalties and delays in processing your return.

subject to the deposit rules.

-3-

Instructions for Form 945 (2016)

Instructions For Form 945 - Annual Return Of Withheld Federal Income Tax - 2016 Page 3

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