Summary of Changes

Summary of changes to Form 945.pdf

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

Summary of Changes

OMB: 1545-1430

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2008 Form 945
Annual Return of Withheld Federal Income Tax
Description of Major Changes
Beginning in 2008, per Section 8246 of the Small Business and Work
Opportunity Tax Act of 2007 and Notice 2008-12, a paid preparer is now required
to sign Form 945. The paid preparer jurat has been added below the taxpayer
jurat in the "Sign Here" section. The format is identical to the Form 1120.


File Typeapplication/pdf
File TitleForm 1725 (Rev. 7-2004)
SubjectRouting Slip
Authorefcoll07
File Modified2008-12-12
File Created2008-12-12

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