Annual Return of Withheld Federal Income Tax; Annual Record of Federal Tax Liability; and Form 945 Payment Voucher

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Instructions for Form 945

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Approved for TPCC Chairperson
"AS CORRECTED."
Gerald P. Fournier
December 11,2008
cumulative changes copy

2008

checked tech references
Department of the Treasury
Internal Revenue Service

CHANGES

Instructions for Form 945
Annual Return of Withheld Federal Income Tax
Section references are to the Internal Revenue Code unless
otherwise noted.

What’s New
New Employment Tax Adjustment Process in 2009. If
you discover an error on a previously filed Form 945 after
December 31, 2008, make the correction using new Form
945-X, Adjusted Annual Return of Withheld Federal Income
Tax or Claim for Refund. Form 945-X is a stand-alone form,
meaning taxpayers can file Form 945-X when an error is
discovered, rather than waiting until the end of the year to
file Form 941c with Form 945. For errors discovered and
reported prior to 2009, see Line 3 – Adjustment to correct
administrative errors, later. For more information, get the
Instructions for Form 945-X or visit the IRS website at
www.irs.gov and type “Correcting Employment Taxes”in the
search box.
Credit card payments. Employers can pay the balance
due shown on Form 945 by credit card. Do not use a credit
card to make federal tax deposits. For more information on
paying your taxes with a credit card, visit the IRS website at
www.irs.gov and click on the electronic IRS link.
Paid preparers are required to sign Form 945. A paid
preparer must sign Form 945 and provide the information
requested in the “Paid Preparer’s Use Only” section if the
preparer was paid to prepare Form 945 and is not an
employee of the filing entity. The preparer must give you a
copy of the return in addition to the copy to be filed with the
IRS.

Reminders
Additional information. Pub. 15 (Circular E), Employer’s
Tax Guide, explains the rules for withholding, depositing,
and reporting federal income tax. Pub. 15-A, Employer’s
Supplemental Tax Guide, includes information on federal
income tax withholding from pensions, annuities, and Indian
gaming profits. For information on withholding from
gambling winnings, see the Instructions for Forms W-2G
and 5754.
For a list of employment tax products, visit the IRS
website at www.irs.gov/businesses and select “Employment
Taxes” under the Business Topics heading.
Electronic payment. Now, more than ever before,
businesses can enjoy the benefits of paying their federal
taxes electronically. Whether you rely on a tax professional
or handle your own taxes, IRS offers you convenient
programs to make paying taxes easier. Spend less time and
worry on taxes and more time running your business. Use
Electronic Federal Tax Payment System (EFTPS) to your
benefit.
For more information about EFTPS, visit www.eftps.gov
or call EFTPS Customer Service at 1-800-555-4477.
You may be required to use EFTPS. See Electronic
deposit requirement on page 3.

Correcting Form 945. If you discovered an error in 2008
on a previously filed Form 945, make the correction using
Form 945 for the year in which you discovered the error and
attach Form 941c, Supporting Statement to Correct
Information. For example, in October 2008, you discovered
that you underreported $1,000 ($5,000 reported when
$6,000 was actually withheld) in withheld federal income tax
on your 2007 Form 945. Correct the error by showing
$1,000 on line 3 of your 2008 Form 945 and attaching a
completed Form 941c. For details, see Line 3 — Adjustment
to correct administrative errors on page 3.
How to get forms and publications. You can get most
IRS forms and publications by accessing the IRS website at
www.irs.gov or by calling the IRS at 1-800-TAX-FORM
(1-800-829-3676).
Telephone help. You can call the IRS Business and
Specialty Tax Line toll free at 1-800-829-4933 to order FTD
coupons (Form 8109) and for answers to your questions
about completing Form 945, tax deposit rules, or obtaining
an employer identification number (EIN).

Photographs of Missing Children
The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children.
Photographs of missing children selected by the Center may
appear in instructions on pages that would otherwise be
blank. You can help bring these children home by looking at
the photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child.

General Instructions
Purpose of form. Use Form 945 to report withheld federal
income tax from nonpayroll payments. Nonpayroll
Lower-case the "S."
payments include:
• Pensions (including Section 403(b) and governmental
section 457(b) plan distributions), annuities, and IRA
distributions;
• Military retirement;
• Gambling winnings;
• Indian gaming profits;
• Voluntary withholding on certain government
payments; and
• Backup withholding.
Report all federal income tax withholding from nonpayroll
payments or distributions annually on one Form 945. Do not
file more than one Form 945 for any calendar year.
All federal income tax withholding reported on
Forms 1099 (for example, Form 1099-R or 1099-MISC) or
Form W-2G must be reported on Form 945. Do not report
federal income tax withholding from wages on Form 945.
All employment taxes and federal income tax withholding
reported on Form W-2, Wage and Tax Statement, must be
reported on Form 941 or Form 944 (Form 943 for
agricultural employees), Schedule H (Form 1040) for
household employees, or Form CT-1 for railroad employees.
Do not report on Form 945 federal income tax withheld
on distributions to participants from nonqualified pension

Cat. No. 20534D

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Instructions for Form 945

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plans (including nongovernmental section 457(b) plans)
and some other deferred compensation arrangements that
are treated as wages and are reported on Form W-2. Report
such withholding on Form 941 or Form 944. See Pub. 15
(Circular E) for more information. on page 1
Who must file. If you withhold federal income tax
(including backup withholding) from nonpayroll payments,
you must file Form 945. See Purpose of form above. You
are not required to file Form 945 for those years in which
you do not have a nonpayroll tax liability. Do not report on
Form 945 withholding that is required to be reported on
Form 1042, Annual Withholding Tax Return for U.S. Source
Income of Foreign Persons.
below,
Where to file. In the list on
page 2, find the location of your
legal residence, principal place of business, office, or
agency. Send Form 945 to the address listed for your
location.

you can fax or mail Form SS-4, Application for Employer
Identification Number, to the IRS.
Note. If you are reporting withholding on pension
distributions, be sure to be consistent in using the same
name and EIN for all reporting and depositing of taxes (for
example, on Forms 945, 1099-R, and 8109/EFTPS). Filing
Form 945 with an incorrect name and EIN or failure to use
the same name and EIN in all reporting and depositing of
taxes may result in penalties and delays in processing your
return.
Penalties and interest. There are penalties for filing
Form 945 late and for paying or depositing taxes late, unless
there is reasonable cause. See section 11 of Pub. 15
(Circular E) for more information on deposit penalties. There
are also penalties for failure to furnish information returns
(for example, Forms 1099-MISC, 1099-R, or W-2G) to
payees and failure to file copies with the IRS.

Where you file depends on whether or not you are

If amounts that must be withheld are not withheld or
are not deposited or paid to the United States
CAUTION Treasury, the trust fund recovery penalty may
apply. The penalty is the full amount of any unpaid trust fund
tax. This penalty may apply when these unpaid taxes cannot
be immediately collected from the employer or business.
The trust fund recovery penalty may be imposed on all
persons who are determined by the IRS to have been
responsible for collecting, accounting for, and paying over
these taxes, and who acted willfully in not doing so.
“Willfully” in this case means voluntarily, consciously, and
intentionally. A responsible person acts willfully if the person
knows that the required actions are not taking place.
Voluntary income tax withholding. States must allow
unemployment compensation recipients to elect to have
federal income tax withheld at a 10% rate in 2009.
Recipients paid under the Railroad Unemployment
Insurance Act may also elect withholding at a 10% rate in
2009.

TIP including a payment with the return.
Without a
payment . . .

If you are in . . .

!

With a payment . . .

Connecticut
Delaware
District of
Columbia
Georgia
Illinois
Indiana
Kentucky
Maine
Maryland
Massachusetts
Michigan
New Hampshire

New Jersey
New York
North Carolina
Ohio
Pennsylvania
Rhode Island
South Carolina
Tennessee
Vermont
Virginia
West Virginia
Wisconsin

Department of the
Treasury
Internal Revenue
Service
Cincinnati, OH
45999-0042

Internal Revenue
Service
P. O. Box 804524
Cincinnati, OH
45280-4524

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Florida
Hawaii
Idaho
Iowa
Kansas
Louisiana
Minnesota
Mississippi

Missouri
Montana
Nebraska
Nevada
New Mexico
North Dakota
Oklahoma
Oregon
South Dakota
Texas
Utah
Washington
Wyoming

Department of the
Treasury
Internal Revenue
Service
Ogden, UT
84201-0042

Internal Revenue
Service
P.O. Box 105153
Atlanta, GA
30348-5153

No legal residence or principal
place of business in any state:

Internal Revenue
Service
P.O. Box 409101
Ogden, UT
84409

Internal Revenue
Service
P.O. Box 105288
Atlanta, GA
30348-5288

If you are filing Form 945 for an
exempt organization or
government entity (federal, state,
local, or Indian tribal
government), use the following
addresses, regardless of your
location:

Department of the
Treasury
Internal Revenue
Service
Ogden, UT
84201-0042

Internal Revenue
Service
P.O. Box 105153
Atlanta, GA
30348-5153

Recipients of any of the following federal payments may
request federal income tax withholding in 2009 at a rate of
7%, 10%, 15%, or 25% on:
• Social security and Tier 1 railroad retirement benefits,
• Certain crop disaster payments, and
• Commodity Credit Corporation loans.
The payee may request withholding on Form W-4V,
Voluntary Withholding Request, or you may develop your
own substitute form. Any voluntary withholding on these
payments must be reported on Form 945 (and on the
required information return — Form 1099-G, Form
SSA-1099, or Form RRB-1099) and is subject to the
deposit rules.

Depositing Withheld Taxes
Deposit all nonpayroll (Form 945) withheld federal income
tax, including backup withholding, by using EFTPS or by
depositing at an authorized institution using Form 8109,
Federal Tax Deposit Coupon. Some taxpayers are required
to use EFTPS to deposit their taxes (see Electronic deposit
requirement on page 3). Combine all Form 945 taxes for
deposit purposes. Do not combine deposits for Forms 941,
943, 944, or Form CT-1 with deposits for Form 945. If you
deposit using Form 8109, be sure to darken the space for
Form “945” on Form 8109.

When to file. For 2008, file Form 945 by February 2, 2009.
However, if you made deposits on time in full payment of the
taxes for the year, you may file the return by February 10,
2009. Your return will be considered timely filed if it is
properly addressed and mailed First-Class or sent by an
IRS-designated private delivery service on or before the due
date. See Pub. 15 (Circular E) for more information on
IRS-designated private delivery services.
Employer identification number (EIN). If you do not have
an EIN, you may apply for one online. Go to the IRS website
at www.irs.gov and click on the Online EIN Application link.
You may also apply for an EIN by calling 1-800-829-4933, or

Generally, the deposit rules that apply to Form 941 also
apply to Form 945. However, because Form 945 is an
annual return, the rules for determining your deposit
schedule (discussed below) are different from those for
Form 941. See section 11 of Pub. 15 (Circular E) for a
detailed discussion of the deposit rules.

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Instructions for Form 945

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Determining your deposit schedule. There are two
deposit schedules — monthly or semiweekly — for
determining when you must deposit withheld federal income
tax. These schedules tell you when a deposit is due after a
tax liability arises (that is, you make a payment subject to
federal income tax withholding, including backup
withholding). Before the beginning of each calendar year,
you must determine which of the two deposit schedules you
must use.

Line 2 — Backup withholding. Enter any backup
withholding, including backup withholding on gambling
winnings.
Regulated investment companies (RICs) and real estate
investment trusts (REITs) must report any backup
withholding on Form 945 in the year that the dividends are
actually paid. This includes January payments of dividends
declared during October, November, and December of the
prior year. See the Instructions for Form 1099-DIV for
special reporting requirements.

For 2009, you are a monthly schedule depositor for
Form 945 if the total tax reported on your 2007 Form 945
(line 4) was $50,000 or less. If the total tax reported for 2007
exceeded $50,000, you are a semiweekly schedule
depositor.

Line 3 — Adjustment to correct administrative errors.
If you discover an error in 2008 on a previously filed
Form 945, make the correction using the 2008 Form
CAUTION 945 and attach Form 941c, as described below. If
you discover any error on a previously filed Form 945 after
December 31, 2008, make the correction using new Form
945-X, Adjusted Annual Return of Withheld Federal Income
Tax or Claim for Refund, and see “New Employment Tax
in 2009 earlier.
on page 1.
Adjustment Process in 2009”,

!

If you are a monthly schedule depositor and
accumulate a $100,000 liability or more on any day
CAUTION during a calendar month, your deposit schedule
changes on the next day to semiweekly for the remainder of
the year and for the following year. For more information,
see the $100,000 Next-Day Deposit Rule in section 11 of
Pub. 15 (Circular E).

!

Only when an error is discovered in 2008 on a previously
filed Form 945, make the correction using the 2008 Form
945 and attach Form 941c.

Electronic deposit requirement. You must make
electronic deposits of all depository taxes (such as
employment tax, withheld income tax, excise tax, and
corporate income tax) using EFTPS in 2009 if:
• The total deposits of such taxes in 2007 were more than
$200,000 or
• You were required to use EFTPS in 2008.
If you are required to use EFTPS and use Form 8109
instead, you may be subject to a 10% penalty. If you are not
required to use EFTPS, you may participate voluntarily. To
get more information or to enroll in EFTPS, visit the EFTPS
website at www.eftps.gov or call 1-800-555-4477.

In any event, you cannot make an adjustment on Form
945 to correct federal income tax withholding or backup
withholding reported in a prior calendar year unless it is to
correct an administrative error. An administrative error
occurs if the amount you entered on Form 945 is not the
amount that you actually withheld.
For example, if the total federal income tax actually
withheld was incorrectly reported on Form 945 due to a
math or transposition error, this is an administrative error.
The administrative error adjustment corrects the amount
reported on Form 945 to agree with the amount actually
withheld from nonpayroll payments.

Specific Instructions

Indicate negative adjustments with a minus sign (if
possible). Otherwise, use parentheses. You will not be
allowed a refund or credit for any prior year’s overpayment
of federal income tax that you withheld from a payee. This is
because the payees use the amount of withholding shown
on the information return (for example, Form 1099-R) as a
credit when filing their income tax returns.

State code. If you made your deposits using Form 8109 or
by using an EFTPS bank account in a state other than that
shown in your address on Form 945, enter the state code for
the state where you made deposits or initiated EFTPS
transfers in the box provided in the upper left corner of
Form 945. Use the two-letter United States Postal Service
state abbreviation as the state code. Enter the code “MU” in
the state code box if you deposit in more than one state. If
you deposit in the same state as shown in your address, do
not make an entry in this box.

If you are making an adjustment to correct a prior year
administrative error, report the net adjustment (including an
adjustment to federal income tax withholding and backup
withholding) on line 3. Complete Form 941c, Supporting
Statement To Correct Information, or an equivalent
statement, and file it with Form 945 to provide the required
information on the adjustment.

Line A — Final return. If you go out of business or end
operations and you will not be required to file Form 945 in
the future, file a final return. Be sure to check the box in
line A and enter the date that final nonpayroll payments
were made. Add a space. Lower-case the "S."

Be sure to identify the adjustment in the Explanation of
Adjustments section of Form 941c as correcting an
administrative error and provide a description of the error(s).
Do not file Form 941c separately from Form 945.

Line 1 — Federal income tax withheld. Enter the federal
income tax that you withheld (or were required to withhold)
from pensions (including distributions from Section 403(b)
andgovernmental section 457(b) plans), annuities, IRA
distributions, military retirement, Indian gaming profits, and
gambling winnings (regular gambling withholding only). Also
enter any voluntary amount that you withheld on certain
government payments. If you are required to report federal
income tax withholding on Forms 1099 (for example, Form
1099-R or Form W-2G), you must report the federal income
tax withheld on
Roll up to previous line.
Form 945.

Reporting the adjustment on line 8 or on Form 945-A.
The amount of the adjustment also must be taken into
account in the Monthly Summary of Federal Tax Liability
(line 8) or on Form 945-A, Annual Record of Federal Tax
Liability. If the adjustment increases your tax liability, include
the adjustment with any other amount on the entry space for
the date that you discovered the error and increase any
required deposit by the adjustment amount. If the
adjustment decreases your tax liability, use the adjustment
amount as a credit to offset subsequent liabilities on line 8 or
Form 945-A until it is used up. For more information, see
section 13 of Pub. 15 (Circular E). The Pub. 15 (Circular E)
instructions for making adjustments refer to Form 941 but
also apply to Form 945 adjustments.

Note. Federal income tax withholding reported on
Form W-2 must be reported on Form 941, Form 943,
Form 944, or Schedule H (Form 1040), as appropriate.

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Instructions for Form 945

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If you are not required to complete line 8 or

By checking the “Yes” box, you are authorizing the IRS to
speak with the designee to answer any questions relating to
the information reported on your tax return. You are also
authorizing the designee to:
• Exchange information concerning your tax return with the
IRS and
• Request and receive written tax return information relating
to your tax return including copies of specific notices,
correspondence, and account transcripts.

TIP Form 945-A because your total taxes are less than
$2,500, do not show the adjustment on line 8 or on
Form 945-A.
Line 4 — Total taxes. Add lines 1 and 2 and add or
subtract any net adjustment on line 3. If total taxes are
$2,500 or more, the amount reported on line 4 must equal
the total liability for the year reported on line 8M of the
Monthly Summary of Federal Tax Liability, or line M of
Form 945-A.
Line 5 — Total deposits. Enter your total Form 945
deposits for the year, including any overpayment applied
from your 2007 return.
Line 6 — Balance due. You do not have to pay if line 6 is
under $1. Generally, you should have a balance due only if
your total taxes for the year (line 4) are less than $2,500. If
you made payments under the accuracy of deposits rule,
see section 11 of Pub. 15 (Circular E). Enter your EIN,
“Form 945,” and “2008” on your check or money order and
make it payable to the “United States Treasury.” If line 4 is
$2,500 or more and you deposited all taxes when due, the
amount on line 6 should be zero. Complete Form 945-V,
Payment Voucher, if you are making a payment with
Form 945.

You are not authorizing the designee to receive any
refund check, bind you to anything (including additional tax
liability), or otherwise represent you before the IRS. If you
want to expand the designee’s authorization or desire
automatic issuances of copies of notices, see Pub. 947,
Practice Before the IRS and Power of Attorney.
The Third-Party Designee authorization is substantially
equivalent to Form 8821, Tax Information Authorization, but
automatically expires one year from the due date (without
regard to extensions) for filing your 2008 Form 945. If you or
your designee desire to terminate the authorization, a
written statement conveying your wish to revoke the
authorization should be submitted to the IRS service center
where the return was processed. Use the address for Where
to file (without a payment) in the chart on page 2.

If you fail to make required deposits (using EFTPS or
Form 8109, as required) and instead pay these
CAUTION amounts with your return, you may be subject to a
penalty.
Line 7 — Overpayment. If you deposited more than the
correct amount for the year, you can have the overpayment
refunded or applied to your next return by checking the
appropriate box. The IRS may apply your overpayment to
any past due tax account under your EIN. If line 7 is under
$1, we will send a refund or apply it to your next return only
on written request.
Line 8 — Monthly Summary of Federal Tax Liability.

Who must sign. Form 945 must be signed as follows:
• Sole proprietorship — The individual who owns the
business.
• Corporation (including an LLC treated as a corporation)
— The president, vice president, or other principal officer
duly authorized to act.
• Partnership (including an LLC treated as a partnership)
or unincorporated organization — A responsible and duly
authorized member or officer having knowledge of its affairs.
• Single member limited liability company (LLC) treated
as a disregarded entity — The owner of the limited liability
company (LLC).
• Trust or estate — The fiduciary.

!

!

CAUTION

This is a summary of your monthly tax liability, not a
summary of deposits made. If line 4 is less than
$2,500, do not complete line 8 or Form 945-A.

Form 945 may also be signed by a duly authorized agent
of the taxpayer if a valid power of attorney has been filed.
Alternative signature method. Corporate officers or duly
authorized agents may sign Form 945 by rubber stamp,
mechanical device, or computer software program. For
details and required documentation, see Rev. Proc.
2005-39. You can find Rev. Proc. 2005-39 on page 82 of
Internal Revenue Bulletin 2005-28 at
www.irs.gov/pub/irs-irbs/irb05-28.pdf.

Complete line 8 only if you were a monthly schedule
depositor for the entire year and line 4 is $2,500 or more.
See Determining your deposit schedule on page 3.
2.

!

The amount entered on line 8M must equal the
amount reported on line 4.

CAUTION

Report your liabilities on Form 945-A instead of on
line 8 if:
• You were a semiweekly schedule depositor
during 2008. Do not complete entries A through M of
line 8. Instead, complete and file Form 945-A with
Form 945.
• You were a monthly schedule depositor for 2008 and
during any month you accumulated nonpayroll taxes of
$100,000 or more. Because this converted you to a
semiweekly schedule depositor for the remainder of 2008
(and for 2009), you must report your liabilities on
Form 945-A for the entire year. Do not complete entries A
through M of line 8. For more information, see the $100,000
Next-Day Deposit Rule in section 11 of Pub. 15 (Circular E).
Third-Party Designee. If you want to allow any individual,
corporation, firm, organization, or partnership to discuss
your 2008 Form 945 with the IRS, check the “Yes” box in the
Third-Party Designee section of Form 945. Also, enter the
name, phone number, and any five numbers that the
designee chooses as his or her personal identification
number (PIN). The authorization applies only to the tax form
upon which it appears.

Paid preparers. A paid preparer must sign Form 945 and
provide the information in the “ Paid Preparer’s Use Only ”
section if the preparer was paid to prepare Form 945 and is
not an employee of the filing entity. Paid preparers must
sign paper returns with a manual signature. The preparer
must give you a copy of the return in addition to the copy to
be filed with the IRS.
If you are a paid preparer, write your SSN or your
Preparer Tax Identification Number (PTIN) in the space
provided. If you work for a firm, also write the firm’s name
and the EIN of the firm. You can apply for a PTIN using
Form W-7P, Application for Preparer Tax Identification
Number. You cannot use your PTIN in place of the EIN of
the tax preparation firm.
Generally, do not complete this section if you are filing
the return as a reporting agent and have a valid Form 8655,
Reporting Agent Authorization, on file with the IRS.
However, a reporting agent must complete this section if the
reporting agent offered legal advice, for example, advising
the client on determining whether federal income tax
withholding is required on certain payments.

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Instructions for Form 945

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and U.S. commonwealths
and possessions to administer

disclose or give the information shown on your tax return to
others described in the Code. For example, we may disclose
your tax information to the Department of Justice for civil
and criminal litigation, and to cities, states, and the District of
Columbia for use in administering their tax laws. We may
also disclose this information to other countries under a tax
treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
The time needed to complete and file Form 945 will vary
depending on individual circumstances. The estimated
average time is: Recordkeeping, 7 hr., 9 min.; Learning
about the law or the form, 47 min.; and Preparing and
sending the form to the IRS, 56 min. If you have
comments concerning the accuracy of these time estimates
or suggestions for making Form 945 simpler, we would be
happy to hear from you. You can write to the Internal
Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not send Form 945 to
this address. Instead, see Where to file on page 1.

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 figure and
collect the right amount of tax. Sections 3402, 3405, and
3406 of the Internal Revenue Code require taxpayers to pay
over to the IRS federal income tax withheld from certain
nonpayroll payments and distributions, including backup
withholding. Form 945 is used to determine the amount of
the taxes that you owe. Section 6011 requires you to
provide the requested information if the tax applies to you.
Section 6109 requires filers and return preparers to provide
their identification numbers. Failure to provide this
information in a timely manner may subject you to penalties
and interest.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law.
Generally, tax returns and return information are
confidential, as required by section 6103. However, section
6103 allows or requires the Internal Revenue Service to

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