Form 945 and 945V: Annual Return of Withheld Federal Income Tax/Voucher;

2013

Instructions for Form 945

Department of the Treasury
Internal Revenue Service

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

Future Developments

For the latest information about developments related to
Form 945 and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/form945.

What's New
Electronic filing available for Form 945. Beginning in
January 2014, you can electronically file Form 945 with
the IRS. For more information, visit the IRS website at
www.irs.gov/efile.

Reminders
Correcting a previously filed Form 945. If you
discover an error on a previously filed Form 945, make the
correction using 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. For more
information, see the Instructions for Form 945-X or visit
IRS.gov and enter “correcting employment taxes” in the
search box.
Federal tax deposits must be made by electronic
funds transfer. You must use electronic funds transfer to
make all federal tax deposits. Generally, electronic funds
transfers are made using the Electronic Federal Tax
Payment System (EFTPS). If you do not want to use
EFTPS, you can arrange for your tax professional,
financial institution, payroll service, or other trusted third
party to make electronic deposits on your behalf. Also,
you may arrange for your financial institution to initiate a
same-day wire payment on your behalf. EFTPS is a free
service provided by the Department of Treasury. Services
provided by your tax professional, financial institution,
payroll service, or other third party may have a fee.
For more information on making federal tax deposits,
see section 11 of Pub. 15 (Circular E), Employer’s Tax
Guide. To get more information about EFTPS or to enroll
in EFTPS, visit the EFTPS website at www.eftps.gov, or
call 1-800-555-4477 or 1-800-733-4829 (TDD). Additional
information about EFTPS is also available in Pub. 966,
Electronic Federal Tax Payment System: A Guide To
Getting Started.

!

CAUTION

For an EFTPS deposit to be on time, you must
initiate the deposit by 8 p.m. Eastern time the day
before the date the deposit is due.

Same-day wire payment options. If you fail to initiate
a deposit transaction on EFTPS by 8 p.m. Eastern time
the day before the date a deposit is due, you can still
make your deposit on time by using the Federal Tax
Sep 23, 2013

Application (FTA). To use the same-day wire payment
method, you will need to make arrangements with your
financial institution ahead of time. Please check with your
financial institution regarding availability, deadlines, and
costs. Your financial institution may charge you a fee for
payments made this way. To learn more about the
information you will need to provide your financial
institution to make a same-day wire payment, visit
www.eftps.gov to download the Same-Day Payment
Worksheet.
Timeliness of federal tax deposits. If a deposit is
required to be made on a day that is not a business day,
the deposit is considered timely if it is made by the close
of the next business day. A business day is any day other
than a Saturday, Sunday, or legal holiday. The term “legal
holiday” for deposit purposes includes only those legal
holidays in the District of Columbia. Legal holidays in the
District of Columbia are provided in Pub. 15 (Circular E).
Electronic filing and payment. Now, more than ever
before, businesses can enjoy the benefits of filing tax
returns and paying their federal taxes electronically.
Whether you rely on a tax professional or handle your own
taxes, the IRS offers you convenient programs to make
filing and paying easier. Spend less time worrying about
taxes and more time running your business. Use e-file and
EFTPS to your benefit.
For e-file, visit the IRS website at www.irs.gov/efile for
additional information.
For EFTPS, visit www.eftps.gov or call EFTPS
Customer Service at 1-800-555-4477 or 1-800-733-4829
(TDD) for additional information.
If you are filing your tax return or paying your
federal taxes electronically, a valid employer
CAUTION
identification number (EIN) is required at the time
the return is filed or the payment is made. If a valid EIN is
not provided, the return or payment will not be processed.
This may result in penalties.

!

Electronic funds withdrawal (EFW). If you file Form
945 electronically, you can e-file and e-pay (electronic
funds withdrawal) the balance due in a single step using
tax preparation software or through a tax professional.
However, do not use EFW to make federal tax deposits.
For more information on paying your taxes using EFW,
visit the IRS website at www.irs.gov/e-pay. A fee may be
charged to file electronically.
Credit or debit card payments. Payors can pay the
balance due shown on Form 945 by credit or debit card.
Do not use a credit or debit card to make federal tax
deposits. For more information on paying your taxes with
a credit or debit card, visit the IRS website at
www.irs.gov/e-pay.

Cat. No. 20534D

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.

Paid preparers must sign Form 945. Paid preparers
must complete and sign the paid preparer’s section of
Form 945.
How to get forms and publications. You can get most
IRS forms and publications at IRS.gov or by calling the
IRS at 1-800-TAX-FORM (1-800-829-3676).

Do not report on Form 945 federal income tax withheld
on distributions to participants from nonqualified pension
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.

Telephone help. You can call the IRS Business and
Specialty Tax Line toll free at 1-800-829-4933 or
1-800-829-4059 (TDD/TTY for persons who are deaf,
hard of hearing, or have a speech disability) Monday–
Friday from 7:00 a.m.–7:00 p.m. local time (Alaska and
Hawaii follow Pacific time) for answers to your questions
about completing Form 945, tax deposit rules, or obtaining
an employer identification number (EIN).

Compensation paid to H-2A visa holders. Generally,
report compensation of $600 or more paid to foreign
agricultural workers who entered the country on H-2A
visas on Form W-2 and Form 943, Employer’s Annual
Federal Tax Return for Agricultural Employees. However,
if an H-2A visa worker did not provide the employer with a
taxpayer identification number, the employee is subject to
backup withholding. The employer must report the wages
and backup withholding on Form 1099-MISC. The
employer must also report the backup withholding on
Form 945, line 2.

Additional information. Pub. 15 (Circular E) 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 click on the
Employment Taxes link under Businesses Topics.

Who Must File

Photographs of Missing Children

If you withhold federal income tax (including backup
withholding) from nonpayroll payments, you must file
Form 945. See Purpose of Form 945, earlier. You do not
have 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.

The IRS 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.

When To File

General Instructions
Purpose of Form 945

For 2013, file Form 945 by January 31, 2014. However, if
you made deposits on time in full payment of the taxes for
the year, you may file the return by February 10, 2014.
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.

Use Form 945 to report withheld federal income tax from
nonpayroll payments. Nonpayroll payments include:
Pensions (including distributions from tax-favored
retirement plans, for example, section 401(k), section
403(b), and governmental section 457(b) plans) and
annuities;
Military retirement;
Gambling winnings;
Indian gaming profits;
Voluntary withholding on certain government
payments; and
Backup withholding.

Where To File

In the list on the next page, find the location of your legal
residence, principal place of business, office, or agency.
Send Form 945 to the address listed for your location.

TIP

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.

Where you file depends on whether or not you
are including a payment with the return.

All federal income tax withholding reported on
Forms 1099 (for example, Form 1099-R, Distributions
From Pensions, Annuities, Retirement or Profit-Sharing
Plans, IRAs, Insurance Contracts, etc.; or 1099-MISC,
Miscellaneous Income) or Form W-2G, Certain Gambling
Winnings, must be reported on Form 945. Do not report
federal income tax withholding from wages on Form 945.
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Instructions for Form 945 (2013)

Without a
payment . . .

If you are in . . .
Connecticut
Delaware
District of
Columbia
Florida
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

Alabama
Alaska
Arizona
Arkansas
California
Colorado
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

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

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:

Write to the IRS office where you file your returns (using
the Without a payment address under Where To File,
earlier) to notify the IRS of any name change. See Pub.
1635, Employer Identification Number: Understanding
Your EIN, to see if you need to apply for a new EIN.
Complete and mail Form 8822-B, Change of Address
or Responsible Party—Business, to notify the IRS of an
address change.

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

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. Interest is charged on
taxes paid late at a rate set by law.

Internal Revenue
Service
P. O. Box 37945
Hartford, CT
06176-7945

If you receive a notice about a penalty after you file this
return, reply to the notice with an explanation and we will
determine if you meet reasonable-cause criteria. Do not
attach an explanation when you file your return.

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

Internal Revenue
Service
P. O. Box 37945
Hartford, CT
06176-7945

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

Internal Revenue
Service
P. O. Box 37945
Hartford, CT
06176-7945

Use Form 843, Claim for Refund and Request for
Abatement, to request abatement of assessed penalties
or interest. Do not request abatement of assessed
penalties or interest on Form 945 or Form 945-X.
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 100% of the unpaid trust fund tax.
This penalty may apply to you if 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
be responsible for collecting, accounting for, and paying
over these taxes, and who acted willfully in not doing so.
See section 11 of Pub. 15 (Circular E) for more
information.

!

Employer Identification Number (EIN)

If you do not have an EIN, you may apply for one online.
Go to IRS.gov and click on the Apply for an EIN Online
link under Tools.

Voluntary Income Tax Withholding

You may also apply for an EIN by calling
1-800-829-4933, or you can fax or mail Form SS-4,
Application for Employer Identification Number, to the
IRS. If you have not received your EIN by the due date of
Form 945, write "Applied For" and the date you applied in
this entry space.

States must allow unemployment compensation
recipients to elect to have federal income tax withheld at a
10% rate. Recipients paid under the Railroad
Unemployment Insurance Act may also elect withholding
at a 10% rate.

If you are filing your tax return electronically, a
valid EIN is required at the time the return is filed.
CAUTION
If a valid EIN is not provided, the return will not be
accepted. This may result in penalties.

Recipients of any of the following federal payments
may request federal income tax withholding at a rate of
7%, 10%, 15%, or 25% on:
Social security and Tier 1 railroad retirement benefits.
Certain crop disaster payments.
Commodity Credit Corporation loans.

!

Always be sure the EIN on the form you file
exactly matches the EIN the IRS assigned to your
business. Do not use your SSN or ITIN on forms
that ask for an EIN. Filing a Form 945 with an incorrect
EIN or using another business's EIN may result in
penalties and delays in processing your return.

TIP

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.

Name or Address Change

Notify the IRS immediately if you change your business
name or address.
Instructions for Form 945 (2013)

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

Depositing Withheld Taxes

!

Deposit all nonpayroll (Form 945) withheld federal income
tax, including backup withholding, by electronic funds
transfer. 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.

Line 2. Backup Withholding

Enter any backup withholding, including backup
withholding on gambling winnings.

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.

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.

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 3. Total Taxes

Add lines 1 and 2. If total taxes are $2,500 or more, the
amount reported on line 3 must equal the total liability for
the year reported on line 7M of the Monthly Summary of
Federal Tax Liability, or line M of Form 945-A, Annual
Record of Federal Tax Liability.

Line 4. Total Deposits

For 2014, you are a monthly schedule depositor for
Form 945 if the total tax reported on your 2012 Form 945
(line 3) was $50,000 or less. If the total tax reported for
2012 exceeded $50,000, you are a semiweekly schedule
depositor.

Enter your total Form 945 deposits for the year, including
any overpayment that you applied from filing Form 945-X
and any overpayment that you applied from your 2012
return.

Line 5. Balance Due

If you are a monthly schedule depositor and
accumulate a $100,000 liability or more on any
CAUTION
day 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).

!

If line 3 is more than line 4, enter the difference on line 5.
Otherwise, see Overpayment below. You do not have to
pay if line 5 is under $1. Generally, you should have a
balance due only if your total taxes for the year (line 3) are
less than $2,500. If you made payments under the
accuracy of deposits rule, see section 11 of Pub. 15
(Circular E).

Specific Instructions
Line A. Final Return

You may pay the amount shown on line 5 using
EFTPS, credit card, debit card, check, money order, or
electronic funds withdrawal (EFW). Do not use a credit
card, debit card, or EFW to pay taxes that were required
to be deposited. For more information on electronic
payment options, visit the IRS website at www.irs.gov/epay.

If you go out of business or end operations and you will
not have to file Form 945 in the future, file a final return. Be
sure to check the box on line A and enter the date that
final nonpayroll payments were made.

Line 1. Federal Income Tax Withheld

If you pay by EFTPS, credit card, or debit card, file your
return using the Without a payment address under Where
To File, earlier. Do not file Form 945-V, Payment Voucher.
If you pay by check or money order, make it payable to
“United States Treasury.” Enter your EIN, Form 945, and
the tax period on your check or money order. Complete
Form 945-V and enclose with Form 945.

Enter the federal income tax that you withheld (or were
required to withhold) from pensions (including
distributions from tax-favored retirement plans, for
example, section 401(k), section 403(b), and
governmental 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 1099-MISC) or Form W-2G,
you must report the federal income tax withheld on
Form 945.

If line 3 is $2,500 or more and you deposited all taxes
when due, the amount on line 5 should be zero.

!

CAUTION

If you did not make deposits as required and
instead pay the taxes with Form 945, you may be
subject to a penalty.

Line 6. Overpayment

If line 4 is more than line 3, enter the difference on line 6.
Never make an entry on both lines 5 and 6.
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Instructions for Form 945 (2013)

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.
Check only one box below line 6. If you do not check
either box or if you check both boxes, generally we will
apply the overpayment to your account. We may apply
your overpayment to any past due tax account that is
shown in our records under your EIN. If line 6 is under $1,
we will send a refund or apply it to your next return only if
you ask us in writing to do so.

designee's authorization, see Pub. 947, Practice Before
the IRS and Power of Attorney.
The authorization will automatically expire 1 year from
the due date (without regard to extensions) for filing your
2013 Form 945. If you or your designee wants to
terminate the authorization, write to the IRS office for your
locality using Without a payment address under Where To
File, earlier.

Line 7. Monthly Summary of Federal
Tax Liability

Form 945 must be signed as follows:
Sole proprietorship—The individual who owns the
business.
Corporation (including a limited liability company
(LLC) treated as a corporation)—The president, vice
president, or other principal officer duly authorized to sign.
Partnership (including an LLC treated as a
partnership) or unincorporated organization— A
responsible and duly authorized partner, member, or
officer having knowledge of its affairs.
Single member LLC treated as a disregarded entity
for federal tax purposes—The owner of the LLC or a
principal officer duly authorized to sign.
Trust or estate—The fiduciary.
Form 945 may also be signed by a duly authorized
agent of the taxpayer if a valid power of attorney has been
filed.

!

CAUTION

Who Must Sign (Approved Roles)

This is a summary of your monthly tax liability, not
a summary of deposits made. If line 3 is less than
$2,500, do not complete line 7 or Form 945-A.

Complete line 7 only if you were a monthly schedule
depositor for the entire year and line 3 is $2,500 or more.
See Determining Your Deposit Schedule, earlier.

!

The amount entered on line 7M must equal the
amount reported on line 3.

CAUTION

Report your liabilities on Form 945-A instead of on
line 7 if either of the following apply.
You were a semiweekly schedule depositor
during 2013. Do not complete entries A through M of
line 7. Instead, complete and file Form 945-A with
Form 945.
You were a monthly schedule depositor for 2013
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 2013
(and for 2014), you must report your liabilities on Form
945-A for the entire year. Do not complete entries A
through M of line 7. For more information, see the
$100,000 Next-Day Deposit Rule in section 11 of Pub. 15
(Circular E).

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, 2005-28 I.R.B. 82, available at
www.irs.gov/irb/2005-28_IRB/ar16.html.

Paid Preparer Use Only

A paid preparer must sign Form 945 and provide the
information in the Paid Preparer 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, enter your Preparer Tax
Identification Number (PTIN) in the space provided.
Include your complete address. If you work for a firm,
enter the firm's name and the EIN of the firm. You can
apply for a PTIN online or by filing Form W-12, IRS Paid
Preparer Tax Identification Number (PTIN) Application
and Renewal. For more information about applying for a
PTIN online, visit the IRS website at www.irs.gov/ptin. 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.

Third-Party Designee

If you want to allow an employee, a paid tax preparer, or
another person to discuss your 2013 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-digit personal identification number
(PIN) for the specific person to speak with—not the name
of the firm who prepared your return. The designee may
choose any five numbers as his or her PIN.
By checking "Yes," you authorize the IRS to talk to the
person you named (your designee) about any questions
we may have while we process your return. You also
authorize your designee to do all of the following.
Give us any information that is missing from your return.
Call us for information about the processing of your
return.
Respond to certain IRS notices that you have shared
with your designee about math and return preparation.
The IRS will not send notices to your designee.
You are not authorizing your designee to bind you to
anything (including additional tax liability) or to otherwise
represent you before the IRS. If you want to expand the
Instructions for Form 945 (2013)

Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on Form 945 to carry out the
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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 report these withholdings. Section 6011 requires
you to provide the requested information if the tax applies
to you. Section 6109 requires you to provide your
identification number. If you fail to provide this information
in a timely manner, or provide false or fraudulent
information, you may be subject to penalties.
You do not have 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 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,
the District of Columbia, and U.S. commonwealths and
possessions to administer 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, 5 hr., 58
min.; Learning about the law or the form, 24 min.; and
Preparing and sending the form to the IRS, 30 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
send us comments from www.irs.gov/formspubs. Click on
More Information and then click on Comment on Tax
Forms and Publications. Or you can write to the Internal
Revenue Service, Tax Forms and Publications Division,
1111 Constitution Ave. NW, IR-6526, Washington, DC
20224. Do not send Form 945 to this address. Instead,
see Where To File, earlier.

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Instructions for Form 945 (2013)