Form 945 Annual Return of Withheld Federal Income Tax

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transmitted all R
text files for this
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I.R.S. SPECIFICATIONS

1

TO BE REMOVED BEFORE PRINTING

Action

INSTRUCTIONS TO PRINTERS
FORM 945 FOLIO 1 of 4 (PAGES 2 AND 3 ARE BLANK)
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, SUB. 20.
INK: BLACK
FLAT SIZE: 432mm (17") 3 279mm (11") FOLD TO: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: ON FOLD

Date

Date

Signature

O.K. to print
Revised proofs
requested

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Approved for TPCC Chairperson
"AS CORRECTED."
Gerald P. Fournier
December 10, 2008

Form

checked technical
references - ps 10/15/2008

945

CHANGES

Annual Return of Withheld Federal Income Tax
©

©

Department of the Treasury
Internal Revenue Service (77)

Enter state code
for state in
which deposits
were made only
if different from
state in address
to the right ©
(see the
instructions).

OMB No. 1545-1430

For withholding reported on Forms 1099 and W-2G.
See separate instructions. For more information on income tax withholding, see Pub. 15 (Circ. E) and Pub. 15-A.
Please type or print.

2008

f
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Name (as distinguished from trade name)

Calendar year

Trade name, if any

Employer identification number (EIN)

Address (number and street)

If address is
different
from prior
return, check
here. ©

City, state, and ZIP code

©

A

If you do not have to file returns in the future, check here

and enter date final payments made.

1

Federal income tax withheld from pensions, annuities, IRAs, gambling winnings, etc.

1

2

Backup withholding

2

3

Adjustment to correct administrative errors (see the instructions)

3

4

Total taxes. If $2,500 or more, this must equal line 8M below or line M of Form 945-A

4

5

Total deposits for 2008 from your records, including overpayment applied from 2007 return

5

6

Balance due (subtract line 5 from line 4) (see the instructions)

6

7

Overpayment. If line 4 is less than line 5, enter overpayment here

©

$

Applied to next return or

©

and check if to be:
Refunded.

● All filers: If line 4 is less than $2,500, do not complete line 8 or Form 945-A.
● Semiweekly schedule depositors: Complete Form 945-A and check here
● Monthly schedule depositors: Complete line 8, entries A through M, and check here
8

©
©

Monthly Summary of Federal Tax Liability. (Do not complete if you were a semiweekly schedule depositor.)
Tax liability for month

Tax liability for month

Tax liability for month

A January

F June

K November

B February

G July

L December

C March
D April
E May

H August
I September
J October

M Total liability for
year (add lines A
through L)

ThirdParty
Designee

Sign
Here

Do you want to allow another person to discuss this return with the IRS (see the instructions)?

Designee’s
name ©

Phone
©
no.

(

)

Yes. Complete the following.

No.

Personal identification
©
number (PIN)

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

DELETE checkmark.
Signature

Paid
Preparer’s
Use Only

Print Your
Name and Title
Date

©

©

Preparer’s
signature
Firm’s name (or
yours, if self-employed),
address, and ZIP code

©

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

©

Check
if selfemployed

Date ©
Preparer’s SSN or PTIN

✔
EIN
Phone no. (

Cat. No. 14584B

)
Form

945

(2008)

Change Page—Mailout
TLS, have you
transmitted all R
text files for this
cycle update?

I.R.S. SPECIFICATIONS

1

TO BE REMOVED BEFORE PRINTING

Action

INSTRUCTIONS TO PRINTERS
FORM 945 PAGE 1 of 4 (PAGES 2 & 3 ARE BLANK)
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, SUB. 20.
INK: BLACK
FLAT SIZE: 432mm (17") 3 279mm (11") FOLD TO: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: ON FOLD

Date

945

Revised proofs
requested

Annual Return of Withheld Federal Income Tax
©

©

Department of the Treasury
Internal Revenue Service (77)

Signature

O.K. to print

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

Date

OMB No. 1545-1430

For withholding reported on Forms 1099 and W-2G.
See separate instructions. For more information on income tax withholding, see Pub. 15 (Circ. E) and Pub. 15-A.
Please type or print.

f
o
s
a
8
t
0
f
0
a
2
r
/
D /14
3
0

2008

If address is
different
from prior
return, check
here. ©

Enter state code
for state in
which deposits
were made only
if different from
state in address
to the right ©
(see the
instructions).

©

A

If you do not have to file returns in the future, check here

and enter date final payments made.

1

Federal income tax withheld from pensions, annuities, IRAs, gambling winnings, etc.

1

2

Backup withholding

2

3

Adjustment to correct administrative errors (see the instructions)

3

4

Total taxes. If $2,500 or more, this must equal line 8M below or line M of Form 945-A

4

5

Total deposits for 2008 from your records, including overpayment applied from 2007 return

5

6

Balance due (subtract line 5 from line 4) (see the instructions)

6

7

Overpayment. If line 4 is less than line 5, enter overpayment here

©

$

Applied to next return or

©

and check if to be:
Refunded.

● All filers: If line 4 is less than $2,500, do not complete line 8 or Form 945-A.
● Semiweekly schedule depositors: Complete Form 945-A and check here
● Monthly schedule depositors: Complete line 8, entries A through M, and check here
8

©
©

Monthly Summary of Federal Tax Liability. (Do not complete if you were a semiweekly schedule depositor.)
Tax liability for month

Tax liability for month

Tax liability for month

A January

F June

K November

B February

G July

L December

C March
D April
E May

H August
I September
J October

M Total liability for
year (add lines A
through L)

ThirdParty
Designee

Sign
Here

Do you want to allow another person to discuss this return with the IRS (see the instructions)?

Designee’s
name ©

Phone
©
no.

(

)

Yes. Complete the following.

No.

Personal identification
©
number (PIN)

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Signature

Paid
Preparer’s
Use Only

Print Your
Name and Title
Date

©

©

Preparer’s
signature
Firm’s name (or
yours, if self-employed),
address, and ZIP code

©

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

©

Date ©
Preparer’s SSN or PTIN

Check
if selfemployed
EIN

Phone no. (

Cat. No. 14584B

)

Form

945

(2008)

Base—OTC
I.R.S. SPECIFICATIONS

1

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 945 PAGE 4 of 4
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, SUB. 20.
INK: BLACK
FLAT SIZE: 432mm (17") 3 279mm (11") FOLD TO: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: ON FOLD AND 73⁄ 4 " FROM TOP, HORIZONTAL

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

additions underlined in red

Form 945-V,
Payment Voucher

f
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Complete Form 945-V, Payment Voucher, if you are
making a payment with Form 945, Annual Return of
Withheld Federal Income Tax. We will use the
completed voucher to credit your payment more
promptly and accurately, and to improve our service to
you.
If you have your return prepared by a third party and
make a payment with that return, please provide Form
945-V to the return preparer.

Making Payments With Form 945

To avoid a penalty, make your payment with your 2008
Form 945 only if:
● Your total taxes for the year (line 4 on Form 945) are
less than $2,500 and you are paying in full with a
timely filed return or
● You are a monthly schedule depositor making a
payment in accordance with the Accuracy of Deposits
Rule. See section 11 of Pub. 15 (Circular E),
Employer’s Tax Guide, for details. In this case, the
amount of your payment may be $2,500 or more.
Otherwise, you must deposit your payment at an
authorized financial institution or by using the
Electronic Federal Tax Payment System (EFTPS). See
section 11 of Pub. 15 (Circular E) for deposit
instructions. Do not use Form 945-V to make federal
tax deposits.

Ä

Specific Instructions

Box 1—Employer identification number (EIN). If you
do not have an EIN, apply for one on Form SS-4,
Application for Employer Identification Number, and
write “Applied For” and the date you applied in this
entry space.
Box 2—Amount paid. Enter the amount paid with
Form 945.
Box 3—Name and address. Enter your name and
address as shown on Form 945.
● Enclose your check or money order made payable to
the “United States Treasury.” Be sure to enter your
EIN, “Form 945,” and “2008” on your check or money
order. Do not send cash. Do not staple Form 945-V or
your payment to the return (or to each other).
● Detach Form 945-V and send it with your payment
and Form 945 to the address provided in the
Instructions for Form 945.
Note. You must also complete the entity information
above line A on Form 945.

Detach Here and Mail With Your Payment and Form 945. Ä
Payment Voucher

Form 945-V
Department of the Treasury
Internal Revenue Service (77)

1

Caution. Use Form 945-V when making any payment
with Form 945. However, if you pay an amount with
Form 945 that should have been deposited, you may
be subject to a penalty. See Deposit Penalties in
section 11 of Pub. 15 (Circular E).

Enter your employer identification number (EIN).

©

2

3

OMB No. 1545-1430

2008

Do not attach this voucher or your payment to Form 945.

Enter the amount of your payment

©

Enter your business name (individual name if sole proprietor).

Enter your address.

Enter your city, state, and ZIP code.

✃

Purpose of Form

✁

Deletions noted

Dollars

Cents

Change Page—Mailout
I.R.S. SPECIFICATIONS

1

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 945 PAGE 4 of 4
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, SUB. 20.
INK: BLACK
FLAT SIZE: 432mm (17") 3 279mm (11") FOLD TO: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: ON FOLD AND 73⁄ 4 " FROM TOP, HORIZONTAL

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Purpose of Form

f
o
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f
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r
/
D /14
3
0

Complete Form 945-V, Payment Voucher, if you are
making a payment with Form 945, Annual Return of
Withheld Federal Income Tax. We will use the
completed voucher to credit your payment more
promptly and accurately, and to improve our service to
you.
If your return is prepared by a third party and you
make a payment with that return, please provide Form
945-V to the return preparer.

Making Payments With Form 945

To avoid a penalty, make your payment with your 2008
Form 945 only if:
● Your total taxes for the year (line 4 on Form 945) are
less than $2,500 and you are paying in full with a
timely filed return or
● You are a monthly schedule depositor making a
payment in accordance with the Accuracy of Deposits
Rule. See section 11 of Pub. 15 (Circular E),
Employer’s Tax Guide, for details. In this case, the
amount of your payment may be $2,500 or more.
Otherwise, you must deposit your payment at an
authorized financial institution or by using the
Electronic Federal Tax Payment System (EFTPS). See
section 11 of Pub. 15 (Circular E) for deposit
instructions. Do not use Form 945-V to make federal
tax deposits.

✁

Ä

Specific Instructions

● Enter on the voucher the amount paid with
Form 945.
● Enclose your check or money order made payable to
the “United States Treasury.” Be sure to enter your
EIN, “Form 945,” and “2008” on your check or money
order. Do not send cash. Do not staple Form 945-V or
your payment to the return (or to each other).
● Detach Form 945-V and send it with your payment
and Form 945 to the address provided in the
Instructions for Form 945. Do not send a photocopy of
Form 945-V because your payment may be misapplied
or delayed.
Note. If any of the preprinted information is incorrect,
make changes on the top of Form 945, not on the
payment voucher. If you change any of the preprinted
information on the voucher, your payment may be
misapplied or delayed.

Detach Here and Mail With Your Payment and Form 945. Ä

Department of the Treasury
Internal Revenue Service
©

Caution. Use Form 945-V when making any payment
with Form 945. However, if you pay an amount with
Form 945 that should have been deposited, you may
be subject to a penalty. See Deposit Penalties in
section 11 of Pub. 15 (Circular E).

OMB No. 1545-1430

2008

Do not attach this voucher or your payment to Form 945.

✃

Form 945-V,
Payment Voucher

Form 945-V, Payment Voucher
Enter the amount of
your payment

Dollars

©

Cents