Form Form-945 and 945V Form-945 and 945V Form 945 and 945V: Annual Return of Withheld Federal Inc

Cumulative Changes Additional changes made by Changes by reviewer in
OK-to-Print
orange ME 9/24/10
as Corrected Changes shown in yellow TLS in red.
Form

945

Annual Return of Withheld Federal Income Tax
▶

OMB No. 1545-1430

For withholding reported on Forms 1099 and W-2G.
Please type or print.

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

Name (as distinguished from trade name)

Calendar year

Trade name, if any

Employer identification number (EIN)

Address (number and street)

City, state, and ZIP code

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

Approved on behalf
of TPCC
Chairperson on
9/24/10 by Michael
Ecker.

DRAFT AS OF
March 26, 2010

A

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

1

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

.

.

.

.

1

2

Backup withholding

.

.

.

.

.

2

3

Total taxes. If $2,500 or more, this must equal line 7M below or line M of Form 945-A

.

.

.

.

3

4

Total deposits for 2010, including overpayment applied from a prior year and overpayment applied
from Form 945-X . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Balance due. If line 3 is more than line 4, write the difference here. For information on how to pay,
see the instructions . . . . . . . . . . . . . . . . . . . . . . . . . .

5

5

6

.

.

.

.

.

.

.

.

.

.

.

.

and enter date final payments made.

▶

.

.

.

Overpayment. If line 4 is more than line 3, enter overpayment here

.

.

.

.

.

.

$

▶

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

▶
▶

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

A
B
C
D
E

▶

and check if to be:

Applied to next return or
Refunded.
⦁ All filers: If line 3 is less than $2,500, do not complete line 7 or Form 945-A.
⦁ Semiweekly schedule depositors: Complete Form 945-A and check here . . . . .
⦁ Monthly schedule depositors: Complete line 7, entries A through M, and check here
7

2010

▶ See separate instructions. For more information on income tax withholding, see Pub. 15 (Circ. E) and Pub. 15-A.

Department of the Treasury
Internal Revenue Service

Version A, Cycle 3

January .
February
March .
April . .
May . .

ThirdParty
Designee

Sign
Here

.
.
.
.
.

Tax liability for month

F
G
H
I
J

.
.
.
.
.

June . .
July . .
August .
September
October .

.
.
.
.
.

.
.
.
.
.

Tax liability for month

K November
L December

.
.
.
.
.

.
.

M Total liability for
year (add lines A
through L ) . .
Yes. Complete the following.

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

Phone
no. ▶

Designee’s
name ▶

.
.

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

▶

Preparer’s
signature

▶

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

see Insert A

Check if
selfemployed

▶

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

Date ▶
Preparer’s PTIN

▶

Date

EIN
Phone no.
Cat. No. 14584B

Form 945 (2010)

Version A, Cycle 3

Form

945

Annual Return of Withheld Federal Income Tax
▶

Department of the Treasury
Internal Revenue Service (77)

OMB No. 1545-1430

For withholding reported on Forms 1099 and W-2G.

2010
010

▶ See separate instructions. For more information on income tax withholding, see Pub. 15 (Circ. E) and Pub. 15-A.

Please type or print.

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).

DRAFT AS OF
March 26, 2010
▶

A

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

1

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

.

.

.

.

1

2

Backup withholding

.

.

.

.

.

2

3

Total taxes. If $2,500 or more, this must equal line 7M below or line M of Form 945-A

.

.

.

.

3

4

Total deposits forr 2010, including overpayment applied from a prior year and overpayment applied
from Form 945-X . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Balance due. If line 3 is more than line 4, write the difference here. For information on how to pay,
see the instructions . . . . . . . . . . . . . . . . . . . . . . . . . .

5

5

6

.

.

.

.

.

.

.

.

.

.

.

.

.

and enter date final payments made.

.

.

Overpayment. If line 4 is more than line 3, enter overpayment here

.

.

▶

.

.

.

.

$

and check if to be:

Applied to next return or
Refunded.
⦁ All filers: If line 3 is less than $2,500, do not complete line 7 or Form 945-A.
⦁ Semiweekly schedule depositors: Complete Form 945-A and check here . . . . .
⦁ Monthly schedule depositors: Complete line 7, entries A through M, and check here
7

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

▶
▶

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

A
B
C
D
E

▶

January .
February
March .
April . .
May . .

ThirdParty
Designee

.
.
.
.
.

.
.
.
.
.

Tax liability for month

F
G
H
I
J

June . .
July . .
August .
September
October .

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

Tax liability for month

K November
L December

.
.

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

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

Phone
no. ▶

Designee’s
name ▶

.
.

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.

Sign
Here see Insert A
Signature

Paid
Preparer’s
Use Only

Print Your
Name and Title

▶

Preparer’s
signature

▶

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

▶

Date

▶

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

Date ▶
Preparer’s PTIN

Check if
selfemployed
EIN

Phone no.
Cat. No. 14584B

Form 945 (2010)

Version A, Cycle 3

1065

Form
Department of the Treasury
Internal Revenue Service
A Principal business activity

U.S. Return of Partnership Income
For calendar year 2010, or tax year beginning
▶

Use the
IRS
B Principal product or service label.
Otherwise,
C Business code number
print
or type.

OMB No. 1545-0099

, 2010, ending

, 20

2010

.

See separate instructions.

Name of partnership

D Employer identification number

Number, street, and room or suite no. If a P.O. box, see the instructions.

E Date business started

City or town, state, and ZIP code

F Total assets (see the
instructions)
$

G
H
I
J

(1)
(2)
(3)
Initial return
Final return
Name change (4)
Address change
(6)
Technical termination - also check (1) or (2)
Other (specify) ▶
Check accounting method: (1)
Cash
(2)
Accrual
(3)
Number of Schedules K-1. Attach one for each person who was a partner at any time during the tax year ▶

(5)

Check applicable boxes:

Check if Schedules C and M-3 are attached

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

Amended return

.

.

.

.

.

Deductions

(see the instructions for limitations)

Income

Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.

1a
b
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16a
b
17
18
19
20
21
22

1c
2
3
4
5
6
7
8
9
10
11
12
13
14
15

16c
17
18
19
20
21
22

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 general partner or limited liability company member manager)
is based on all information of which preparer has any knowledge.

Signature of general partner or limited liability company member manager

Print/Type preparer’s name
Firm’s name

Preparer’s signature

▲

Paid
Insert Preparer
A
Use Only

DRAFT AS OF
June 28, 2010

▲

Sign
Here

Gross receipts or sales . . . . . . . . . . . .
1a
Less returns and allowances . . . . . . . . . . .
1b
Cost of goods sold (Schedule A, line 8) . . . . . . . . . . . . . . . . .
Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . .
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement) . .
Net farm profit (loss) (attach Schedule F (Form 1040)) . . . . . . . . . . . .
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . .
Other income (loss) (attach statement) . . . . . . . . . . . . . . . . .
Total income (loss). Combine lines 3 through 7 . . . . . . . . . . . . . .
Salaries and wages (other than to partners) (less employment credits) . . . . . . .
Guaranteed payments to partners . . . . . . . . . . . . . . . . . . .
Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . .
Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . .
Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Depreciation (if required, attach Form 4562) . . . . . .
16a
Less depreciation reported on Schedule A and elsewhere on return 16b
Depletion (Do not deduct oil and gas depletion.) . . . . . . . . . . . . .
Retirement plans, etc. . . . . . . . . . . . . . . . . . . . . . . .
Employee benefit programs . . . . . . . . . . . . . . . . . . . . .
Other deductions (attach statement) . . . . . . . . . . . . . . . . . .
Total deductions. Add the amounts shown in the far right column for lines 9 through 20 .
Ordinary business income (loss). Subtract line 21 from line 8 . . . . . . . . .

May the IRS discuss this return with the
preparer shown below (see
instructions)?
Yes
No

Date
Date

▶

PTIN

Firm's EIN ▶

Firm’s address ▶

For Paperwork Reduction Act Notice, see separate instructions.

Check
if
self- employed
Phone no.

Cat. No. 11390Z

Form 1065 (2010)

Version A, Cycle 3

Form 945-V,
Payment Voucher
Purpose of Form
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

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 “2010” 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.

DRAFT AS OF
March 26, 2010

To avoid a penalty, make your payment with your 2010
Form 945 only if:
• Your total taxes for the year (line 3 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.

✁
Form

▼

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

945-V

OMB No. 1545-1430

Payment Voucher

▶ Do not attach this voucher or your payment to Form 945.
Department of the Treasury
Internal Revenue Service
1 Enter your employer identification number (EIN).
2

Enter the amount of your payment

3

. .

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

Enter your city, state, and ZIP code.

✃

,

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).

▶

2010
010
Dollars

Cents

Version A, Cycle 3

Form 945-V,
Payment Voucher
Purpose of Form
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.

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 “2010” 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.

DRAFT AS OF
March 26, 2010

To avoid a penalty, make your payment with your 2010
Form 945 only if:
• Your total taxes for the year (line 3 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.

✁

▼

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

Department of the Treasury
Internal Revenue Service
▶ Do

OMB No. 1545-1430

2010
010

not attach this voucher or your payment to Form 945.

✃

Making Payments With Form 945

,

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).

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

Dollars

Cents