Form 945, Annual Return of Withheld Federal Income Tax
Form 945 reports federal income tax withheld from nonpayroll payments, such as pensions, gambling winnings, and backup withholding. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 945?
Form 945, Annual Return of Withheld Federal Income Tax, is the once-a-year return that reconciles federal income tax withheld from nonpayroll payments. Nonpayroll withholding includes pension and retirement plan distributions, military retirement, gambling winnings, Indian gaming profits, voluntary withholding on certain government payments, and backup withholding.
It is separate from the payroll returns: wages go on Forms 941, 943, or 944, while nonpayroll withholding goes on Form 945. The amounts reported should match the withholding shown on the related information returns, such as Forms 1099-R, W-2G, and 1099 forms with backup withholding.
Who files 945?
- Payers who withheld federal income tax from pensions, annuities, and IRA or retirement plan distributions
- Payers of gambling winnings who withheld federal income tax
- Businesses and financial institutions that applied backup withholding to 1099 payments
- Government and other entities withholding on payments subject to voluntary withholding elections
How to fill out 945
- Enter the payer’s employer identification number, name, and address, and check the final return box if you will not file again.
- Report federal income tax withheld from pensions, annuities, gambling winnings, and other nonpayroll payments on line 1, and backup withholding on line 2.
- Add the withholding, then enter total deposits made for the year.
- Figure the balance due or overpayment, and complete the monthly summary of tax liability if required, or attach Form 945-A for semiweekly depositors.
- Sign, download the finished PDF, and file by the annual due date in the instructions, electronically or by mail.
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Frequently asked questions
What counts as nonpayroll withholding?
Withholding from payments that are not wages: pension and retirement distributions, military retirement, gambling winnings, Indian gaming profits, certain voluntary withholding, and backup withholding on payments like interest, dividends, and contractor payments.
Do I file Form 945 every year?
Only for years in which you actually withheld federal income tax from nonpayroll payments. If you had no nonpayroll withholding for the year, no return is needed unless you are closing out a final return.
How do I correct a filed Form 945?
Use Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund, for the year that needs fixing.