Form 945-X - Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

Instructions for Form 945-X

Department of the Treasury
Internal Revenue Service

(February 2012)

Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

General Instructions:
Understanding Form 945-X

Do not use Form 945-X to correct Forms CT-1,
941, 943, or 944. Instead, use the “X” form that
CAUTION corresponds to those forms (Form CT-1 X, 941-X,
943-X, or 944-X). If you did not file a Form 945 for one or
more years, do not use Form 945-X. Instead, file Form
945 for each of those years.

What Is the Purpose of Form 945-X?

Where Can You Get Help?

Use Form 945-X to correct administrative errors only on a
previously filed Form 945. An administrative error occurs
if the federal income tax (including backup withholding)
you reported on Form 945 is not the amount you actually
withheld from payees. For example, if the total federal
income tax you actually withheld was incorrectly reported
on Form 945 due to a mathematical or transposition
error, this would be an administrative error.
Use Form 843, Claim for Refund and Request for
Abatement, to request a refund or abatement of
assessed interest or penalties. Do not request abatement
of assessed interest or penalties on Form 945 or
Form 945-X.

For help filing Form 945-X or for questions about withheld
federal income tax and tax corrections, you can:
• Call the IRS toll-free at 1-800-829-4933 (TTY/TDD for
the hearing impaired at 1-800-829-4059),
• Visit IRS.gov and enter the keywords Correcting
Employment Taxes, or
• See Pub. 15 (Circular E), Employer’s Tax Guide.
See also How Can You Order Forms and Publications
from the IRS, later.

Section references are to the Internal Revenue Code unless
otherwise noted.

We use the terms “correct” and “corrections” on
TIP Form 945-X and in these instructions to include
interest-free adjustments under sections 6205
and 6413 and claims for refund and abatement under
sections 6402, 6414, and 6404. See Rev. Rul. 2009-39,
2009-52 I.R.B. 951, for examples of how the interest-free
adjustment and claim for refund rules apply in 10 different
situations. You can find Rev. Rul. 2009-39, at
www.irs.gov/irb/2009-52_IRB/ar14.html.
When you discover an error on a previously filed Form
945, you must:
• Correct that error using Form 945-X,
• File a separate Form 945-X for each Form 945 that
you are correcting, and
• File Form 945-X separately. Do not file Form 945-X
with Form 945.
Report the correction of underreported and
overreported amounts for the same year on a single
Form 945-X, unless you are requesting a refund or
abatement. If you are requesting a refund or abatement,
file one Form 945-X correcting the underreported
amounts and a second Form 945-X correcting the
overreported amounts.
You will use the adjustment process if you
underreported tax and are making a payment, or if you
overreported tax and will be applying the credit to Form
945 for the period during which you file Form 945-X.
However, see the Caution under Is There a Deadline for
Filing Form 945-X, later, if you are correcting
overreported amounts during the last 90 days of a period
of limitations. You will use the claim process if you
overreported tax and are requesting a refund or
abatement of the overreported amount. Follow the chart
on page 7 for help in choosing whether to use the
adjustment process or the claim process.
Be sure to give us a detailed explanation on line 7 for
each correction that you show on Form 945-X.
Jan 19, 2012

!

When Should You File Form 945-X?
File Form 945-X when you discover an administrative
error on a previously filed Form 945.
However, if your only errors on Form 945 relate to
federal tax liabilities reported on your Monthly Summary
of Federal Tax Liability on Form 945 or on Form 945-A,
Annual Record of Federal Tax Liability, do not file Form
945-X. For more information about correcting federal tax
liabilities reported on your Monthly Summary of Federal
Tax Liability on Form 945 or on Form 945-A, see the
Form 945-A instructions.
Due dates. The due date for filing Form 945-X to qualify
for interest-free adjustments for underpayments and
overpayments depends on when you discover an error
and if you underreported or overreported tax. If you
underreported tax, see Underreported tax below. For
overreported amounts, you may choose to either make
an interest-free adjustment or file a claim for refund or
abatement. If you are correcting overreported amounts,
see Overreported tax—credit and Overreported
tax—claim, later.
If any due date falls on a Saturday, Sunday, or legal
holiday, you may file Form 945-X on the next business
day. If we receive Form 945-X after the due date, we will
treat Form 945-X as filed on time if the envelope
containing Form 945-X is properly addressed, contains
sufficient postage, and is postmarked by the U.S. Postal
Service on or before the due date, or sent by an
IRS-designated private delivery service on or before the
due date. If you do not follow these guidelines, we will
consider Form 945-X filed when it is actually received.
See Pub. 15 (Circular E) for more information on
IRS-designated private delivery services.
Underreported tax. If you are correcting underreported
tax, you must file Form 945-X by the due date of the
return for the return period in which you discovered the
error (January 31 of the following year) and pay the
amount you owe by the time you file. Doing so will
generally ensure that your correction is interest free and
not subject to failure-to-pay or failure-to-deposit
penalties. See What About Penalties and Interest, later.

Cat. No. 20337I

If Form 945-X is filed late (after the due date of the
return for the return period in which you discovered the
error), you must attach an amended Form 945-A.
Otherwise, the IRS may assess an “averaged ”
failure-to-deposit penalty. The total tax reported on line M
of Form 945-A must match the corrected tax (line 4 of
Form 945 combined with any correction reported on line
5 of Form 945-X) for the year, less any previous
abatements and interest-free assessments.
Example —You owe tax. On February 6, 2012, you
discover that you underreported $10,000 of federal
income tax actually withheld on your 2011 Form 945 due
to a mathematical error. File Form 945-X and pay the
amount you owe by January 31, 2013, because you
discovered the error in 2012 and January 31, 2013, is the
due date for that year. If you file Form 945-X before
January 31, 2013, pay the amount you owe when you
file.

to a mathematical error. To correct the error, you must
file Form 945-X by April 15, 2014, which is the end of the
period of limitations, and use the claim process.
If you file Form 945-X to correct overreported
amounts in the last 90 days of a period of
CAUTION limitations (after January 15, 2014, in the example
above), you must use the claim process. You cannot use
the adjustment process. If you are also correcting
underreported amounts, you must use the adjustment
process to file another Form 945-X to correct the
underreported amounts only and pay any tax due.

!

Where Should You File Form 945-X?
Send your completed Form 945-X to the Internal
Revenue Service Center shown below.
IF you are in . . .

Overreported tax—credit. If you overreported tax and
choose to apply the credit to Form 945, file Form 945-X
soon after you discovered the error but more than 90
days before the period of limitations on the credit or
refund for correcting the Form 945 expires. See Is There
a Deadline for Filing Form 945-X? below.
Example —You want your credit applied to Form
945. On May 1, 2012, you discover that you
overreported $9,000 in backup withholding tax on your
2011 Form 945 due to a transposition error. You file
Form 945-X on June 1, 2012. The IRS treats your credit
as a tax deposit made on January 1, 2012. When you file
your 2012 Form 945, include the amount from line 5 of
Form 945-X on line 4 (“Total deposits”) of your 2012
Form 945.
Overreported tax—claim. If you overreported tax, you
may choose to file a claim for refund or abatement on
Form 945-X any time before the period of limitations on
the credit or refund expires. If you need to correct any
underreported amounts, you must file another Form
945-X reporting only corrections to the underreported
amounts. See Is There a Deadline for Filing Form 945-X?
below.
If you discovered an error on or before December
TIP 31, 2008, but did not report it as a line adjustment
on Form 945 for any year that ended before 2009
and did not file a claim (Form 843), you may use Form
945-X to correct the error. File Form 945-X for the year in
which you made the error.

Is There a Deadline for Filing Form
945-X?

THEN use this address . . .

Special filing addresses for
exempt organizations; federal,
state, and local governmental
entities; and Indian tribal
governmental entities;
regardless of location

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

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

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

No legal residence or principal
place of business in any state

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

How Should You Complete Form
945-X?

Generally, you may correct overreported taxes on a
previously filed Form 945 if you file Form 945-X within 3
years of the date Form 945 was filed or 2 years from the
date you paid the tax reported on Form 945, whichever is
later. You may correct underreported taxes on a
previously filed Form 945 if you file Form 945-X within 3
years of the date the Form 945 was filed. We call each of
these time frames a “period of limitations.” For purposes
of the period of limitations, Form 945 is considered filed
on April 15 of the succeeding calendar year if filed before
that date.
Example. You filed your 2010 Form 945 on January
27, 2011, and payments were timely made. The IRS
treats the return as if it were filed on April 15, 2011. On
January 22, 2014, you discover that you overreported
federal income tax withheld on that form by $10,000 due

Use One Form 945-X for Each Year You Are
Correcting
Use a separate Form 945-X for each Form 945 that you
are correcting. For example, if you found errors on your
Forms 945 for 2010 and 2011, file one Form 945-X to
correct the 2010 Form 945. File a second Form 945-X to
correct the 2011 Form 945.

EIN, Name, and Address
Enter your EIN, name, and address in the spaces
provided. Also enter your name and EIN on the top of
page 2 and on any attachments. If your address has
changed since you filed your Form 945, enter the
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Instructions for Form 945-X

corrected information and the IRS will update your
address of record.

Overview of the Process

Return You Are Correcting

The process to correct a previously filed Form 945 or file
a claim for refund is outlined below.
If you underreported the tax. If you underreported
the tax actually withheld on a previously filed Form 945,
check the box on line 1 and pay any additional amount
you owe when you file Form 945-X. For details on how to
make a payment, see the instructions for line 5, later.
Example —You underreported withheld income
taxes. On June 20, 2012, you discover an error that
results in additional tax on your 2011 Form 945. File
Form 945-X by January 31, 2013, and pay the amount
you owe when you file. See When Should You File Form
945-X, earlier. Do not attach Form 945-X to your 2012
Form 945.
If you overreported the tax. If you overreported the
tax actually withheld on a previously filed Form 945, you
may choose one of the following options.
• Use the adjustment process. Check the box on line 1
to apply any credit (negative amount) from line 5 to Form
945 for the year during which you file Form 945-X.
• Use the claim process. Check the box on line 2 to file a
claim on Form 945-X requesting a refund or abatement of
the amount shown on line 5.
To ensure that the IRS has enough time to
TIP process a credit for an overreporting
adjustment in the year during which you file
Form 945-X, you are encouraged to file Form 945-X
correcting the overreported amount in the first 11 months
of a year. For example, if you discover an overreported
amount in December, you may want to file Form 945-X
during the first 11 months of the next year. This should
ensure that the IRS will have enough time to process
Form 945-X so the credit will be posted before you file
Form 945, thus avoiding an erroneous balance due
notice from the IRS. See the example below.
Example —You want your overreported tax applied
as a credit to Form 945. On December 18, 2012, you
discover you overreported your tax on your 2011 Form
945 and want to choose the adjustment process. To
allow the IRS enough time to process the credit, you file
Form 945-X on January 2, 2013, and take the credit on
your 2013 Form 945.

In the box at the top of page 1 of Form 945-X, enter the
calendar year of the Form 945 you are correcting. Enter
the calendar year on page 2. Be sure to write your name,
EIN, Form 945-X, and calendar year on the top of any
attachments.

Enter the Date You Discovered Errors
You must enter the date you discovered errors. If you
are reporting several errors you discovered at different
times, enter the earliest date you discovered them here.
On line 7, report any subsequent dates and related
errors.

Must You Make an Entry on Each Line?
You must provide all of the information requested at the
top of page 1 of Form 945-X. You must check one box
(but not both) in Part 1. In Part 2, if any line does not
apply, leave it blank. Complete Parts 3 and 4 as
instructed.

How Should You Report Negative Amounts?
Form 945-X uses negative numbers to show reductions
in tax (credits) and positive numbers to show additional
tax (amounts you owe).
When reporting a negative amount in column 3, use a
minus sign instead of parentheses. For example, enter
“-10.59” instead of “(10.59).” However, if you are
completing the return on your computer and your
software only allows you to use parentheses to report
negative amounts, you may use them.

How Should You Make Entries on Form
945-X?
You can help the IRS process your Form 945-X timely
and accurately if you follow these guidelines.
• Type or print your entries.
• Use Courier font (if possible) for all typed or
computer-generated entries.
• Omit dollar signs. You may use commas and decimal
points, if desired. Enter dollar amounts to the left of any
preprinted decimal point and cents to the right of it.
• Always show an amount for cents. Do not round
entries to whole dollars.
• Complete both pages and sign Form 945-X on page 2.
• Staple multiple sheets in the upper-left corner.

Specific Instructions:
Part 1: Select ONLY One Process

What About Penalties and Interest?

Because Form 945-X may be used to file either an
adjusted return of withheld federal income tax or a claim
for refund or abatement, you must check one box on
either line 1 or line 2. Do not check both boxes.

Generally, your correction of an underreported amount
will not be subject to a failure-to-pay penalty,
failure-to-deposit penalty, or interest if you:
• File on time (by the due date of Form 945 for the year
in which you discover the error),
• Pay the amount shown on line 5 when you file Form
945-X,
• Enter the date you discovered the error, and
• Explain in detail the grounds and facts relied on to
support the correction.

1. Adjusted Return of Withheld Federal
Income Tax
Check the box on line 1 if you are correcting
underreported amounts or overreported amounts and you
would like to use the adjustment process to correct the
errors.
If you are correcting both underreported amounts and
overreported amounts on this form, you must check this
box. If you check this box, any negative amount shown
on line 5 will be applied as a credit (tax deposit) to your
Form 945 for the year in which you are filing this form.
See Example—You want your overreported tax applied
as a credit to Form 945 above.

No correction will be eligible for interest-free treatment
if any of the following apply.
• The amounts underreported relate to an issue that was
raised in an examination of a prior period.
• You knowingly underreported your employment tax
liability.
• You received a notice and demand for payment.
Instructions for Form 945-X

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If you owe tax. Pay the amount shown on line 5 when
you file Form 945-X. Generally, you will not be charged
interest if you file on time, pay on time, enter the date you
discovered the error, and explain the correction on line 7.
If you have a credit. You overreported withheld federal
income tax (you have a negative amount on line 5) and
want the IRS to apply the credit to Form 945 for the year
during which you filed Form 945-X. The IRS will apply
your credit on the first day of that year. However, the
credit you show on line 5 of Form 945-X may not be fully
available on your Form 945 if the IRS corrects it during
processing or you owe other taxes, penalties, or interest.
The IRS will notify you if your claimed credit changes or if
the amount available as a credit on Form 945 was
reduced because of unpaid taxes, penalties, or interest.

3. Federal Income Tax Withheld
If you are correcting the federal income tax withheld you
reported on line 1 of Form 945, enter the total corrected
amount for all payees in column 1. In column 2, enter the
amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and
2.
line 3 (column 1)
-line 3 (column 2)
line 3 (column 3)

If the amount in column 2 is larger than
the amount in column 1, use a minus sign
in column 3.

Example —Federal income tax withheld increased.
You reported $9,000 as federal income tax withheld on
line 1 of your 2010 Form 945. In July of 2011, you
discovered that you had overlooked $1,000 in federal
income tax actually withheld from one of your payees. To
correct the error, figure the difference on Form 945-X as
shown.

Do not check the box on line 1 if you are
correcting overreported amounts and the period
CAUTION of limitations on credit or refund for Form 945 will
expire within 90 days of the date you file Form 945-X.
Instead, check the box on line 2. See Is There a Deadline
for Filing Form 945-X, earlier.

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2. Claim

Column 1 (corrected amount)
Column 2 (from line 1 of Form 945)
Column 3 (difference)

Check the box on line 2 to use the claim process if you
are correcting overreported amounts only and you are
claiming a refund or abatement for the negative amount
(credit) shown on line 5. Do not check this box if you are
correcting any underreported amounts on this form.
You must check the box on line 2 if you have a credit
and the period of limitations on credit or refund for Form
945 will expire within 90 days of the date you file Form
945-X. See Is There a Deadline for Filing Form 945-X,
earlier.
The IRS usually processes claims shortly after they
are filed. IRS will notify you if your claim is denied,
accepted as filed, or selected to be examined. See Pub.
556, Examination of Returns, Appeal Rights, and Claims
for Refund, for more information.
Unless the IRS corrects Form 945-X during processing
or you owe other taxes, penalties, or interest, IRS will
refund the amount shown on line 5, plus any interest that
applies.

-

10,000.00
9,000.00
1,000.00

Example —Federal income tax withheld
decreased. You reported $9,600 as federal income tax
withheld on line 1 of your 2010 Form 945. In December
of 2011, you discovered that you actually withheld $6,900
but reported the higher amount due to a typographical
(administrative) error. To correct the error, figure the
difference on Form 945-X as shown.
Column 1 (corrected amount)
Column 2 (from line 1 of Form 945)
Column 3 (difference)

-

6,900.00
9,600.00
-2,700.00

Example —Failure to withhold income tax when
required. You were required to withhold $400 of federal
income tax from a new payee in December of 2010 but
withheld nothing. You discovered the error on March 15,
2011. You cannot file Form 945-X to correct your 2010
Form 945 because the error involves a previous year and
the amount previously reported for the new payee (zero)
represents the actual amount withheld from the new
payee during 2010.

Part 2: Enter the Corrections for the
Calendar Year You Are Correcting

Example —Administrative error. You had three
payees. In 2010, you withheld $1,000 of federal income
tax from payee A, $2,000 from payee B, and $6,000 from
payee C. The total amount of federal income tax you
withheld was $9,000. You mistakenly reported $6,000 on
line 1 of your 2010 Form 945. You discovered the error
on March 16, 2011. This is an example of an
administrative error that may be corrected in a later
calendar year because the amount actually withheld from
payees differs from the amount reported on Form 945.
Use Form 945-X to correct the error. Enter $9,000 in
column 1 of line 3 and $6,000 in column 2 of line 3.
Subtract the amount in column 2 from the amount in
column 1.

What Amounts Should You Report in Part 2?
In columns 1 and 2 of lines 3 and 4, show amounts for all
of your payees, not just for those payees whose amounts
you are correcting.
If a correction that you report in column 3 includes
both underreported and overreported amounts (see the
instructions for line 6), give us details for each error on
line 7.
You may correct federal income tax withholding errors
for prior years if the amounts shown on Form 945 do not
agree with the amounts you actually withheld, that is, an
administrative error. See section 13 of Pub. 15 (Circular
E) for more information about administrative errors.

Column 1 (corrected amount)
Column 2 (from line 1 of Form 945)
Column 3 (difference)

If you previously adjusted or amended Form 945
using Form 941c, Form 945-X, Form 843, an
CAUTION “amended” Form 945, a “supplemental” Form
945, or because of an IRS examination change, show
amounts in column 2 that include those previously
reported corrections.

!

9,000.00
- 6,000.00
3,000.00

Be sure to explain the reasons for this correction on
line 7.
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Instructions for Form 945-X

Part 3: Explain Your Corrections for
the Calendar Year You Are Correcting

4. Backup Withholding
If you are correcting the backup withholding of federal
income tax you reported on line 2 of Form 945, enter the
total corrected amount in column 1. In column 2, enter
the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2.
line 4 (column 1)
-line 4 (column 2)
line 4 (column 3)

6. Correcting Both Underreported and
Overreported Amounts
Check the box on line 6 if any corrections you entered on
line 3 or line 4 in column 3 reflect both underreported and
overreported amounts.
Example. If you had an increase to withheld income
tax of $15,000 for payee A and a decrease to withheld
income tax of $5,000 for payee B, you would enter
$10,000 on line 3, column 3. That $10,000 represents the
net change from corrections.
On line 7, you must explain the reason for both the
$15,000 increase and the $5,000 decrease.

If the amount in column 2 is larger than
the amount in column 1, use a minus sign
in column 3.

Read the instructions for line 3 for more
TIP information on completing line 4. For correction
purposes, there is no distinction between federal
income tax withheld from pensions, annuities, IRAs,
gambling winnings, etc. and backup withholding.

7. Explain Your Corrections
Treasury regulations require you to explain in detail the
grounds and facts relied upon to support each correction.
On line 7, describe in detail each correction you entered
in column 3 on lines 3 and 4. If you need more space,
attach additional sheets, but be sure to write your name,
EIN, Form 945-X, and calendar year on the top of each
sheet.
You must describe the events that caused the
underreported or overreported withheld income tax or
backup withholding. An explanation such as “withheld
income tax was overstated” is insufficient and may delay
processing your Form 945-X because the IRS may need
to ask for a more complete explanation.
Provide the following information in your explanation
for each error you are correcting.
• Form 945-X line number(s) affected.
• Date you discovered the error.
• Difference (amount of the error).
• Cause of the error.
You may report the information in paragraph form. The
following paragraph is an example.
“The $1,000 difference shown in column 3 of line 3
was discovered on May 13, 2011, during an internal
audit. Due to a typographical error, we reported $11,000
as withheld income tax on Form 945 instead of the
$10,000 actually withheld from payees. This correction
removes the $1,000 that was overreported.”

5. Total
Combine the amounts from lines 3 and 4 of column 3.
Enter the result on line 5.
Your credit. If the amount entered on line 5 is less than
zero, for example, “-115.00,” you have a credit because
you overreported your withheld federal income tax.
• If you checked the box on line 1, include this amount
on line 4 (“Total deposits”) of Form 945 for the year
during which you file Form 945-X. Do not make changes
to your Monthly Summary of Federal Tax Liability on
Form 945 or on Form 945-A. The amounts reported on
the record should reflect your actual tax liability for the
period.
• If you checked the box on line 2, you are filing a claim
for refund or abatement of the amount shown.
If your credit is less than $1, we will send a refund or
apply it only if you ask us in writing to do so.
Amount you owe. If the amount on line 5 is a positive
number, you must pay the amount you owe when you file
Form 945-X. You may not use any credit that you show
on another Form 945-X to pay for the amount you owe,
even if you filed for the amount you owe and the credit at
the same time.
Payment Methods. You may pay the amount you
owe on line 5 electronically using the Electronic Federal
Tax Payment System (EFTPS), by credit or debit card, or
by check or money order.
• The preferred method of payment is EFTPS. For
information, visit www.eftps.gov or call EFTPS Customer
Service at 1-800-555-4477 toll free, or see Pub. 966, The
Secure Way to Pay Your Federal Taxes.
• For more information on paying by credit or debit card,
visit the IRS website at www.irs.gov/e-pay.
• If you pay by check or money order, make it payable to
“United States Treasury.” On your check or money order,
be sure to write your EIN, “Form 945-X,” and the year
corrected.

Part 4: Sign Here
You must fill out both pages of Form 945-X and sign it on
page 2. If you do not sign, processing of Form 945-X will
be delayed.
Who must sign the Form 945-X? Form 945-X must be
signed by one of the following:
• 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 act.
• 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 income tax purposes—The owner of the
limited liability company (LLC) or principal officer duly
authorized to act.
• Trust or estate—The fiduciary.

You do not have to pay if the amount you owe is less
than $1.
Previously assessed FTD penalty. If line 5 reflects
overreported tax and the IRS previously assessed a
failure-to-deposit (FTD) penalty, you may be able to
reduce the penalty. For more information, see the Form
945-A instructions.
Instructions for Form 945-X

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A duly authorized agent of the taxpayer may also sign
Form 945-X if a valid power of attorney has been filed.
Alternative signature method. Corporate officers or
duly authorized agents may sign Form 945-X 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,
2005-28 I.R.B. 82, at
www.irs.gov/irb/2005-28_IRB/ar16.html.

Additional Information
You may find the following products helpful when using
Form 945-X.
• Form W-4P, Withholding Certificate for Pension or
Annuity Payments
• Form W-4V, Voluntary Withholding Request
• Form W-9, Request for Taxpayer Identification Number
and Certification
• Instructions for Forms W-2G and 5754
• Instructions for Form 843
• Instructions for Form 945
• Form 945-A, Annual Record of Federal Tax Liability
• Pub. 15 (Circular E), Employer’s Tax Guide
• Pub. 575, Pension and Annuity Income
• Pub. 966, The Secure Way to Pay Your Federal Taxes
• Pub. 1281, Backup Withholding for Missing or Incorrect
Name/TIN(s)

Paid Preparer Use Only
A paid preparer must sign Form 945-X and enter the
information requested in thePaid Preparer Use Only
section of Part 4 if the preparer was paid to prepare Form
945-X and is not an employee of the filing entity. The
paid preparer 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, you are not required to 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
whether federal income tax withholding is required on
certain payments.

Paperwork Reduction Act Notice We ask for the
information on Form 945-X to carry out the Internal
Revenue laws of the United States. You are required to
give us the information. We need it to ensure that you are
complying with these laws and to allow us to figure and
collect the right amount of tax.
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 and 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.
The time needed to complete and file Form 945-X will
vary depending on individual circumstances. The
estimated average time is:
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . . . .
Preparing and sending the form to the IRS . . . .

How Can You Order Forms and
Publications from the IRS?

5 hr., 44 min.
40 min.
1 hr., 59 min.

If you have comments concerning the accuracy of
these time estimates or suggestions for making Form
945-X simpler, we would be happy to hear from you. You
can email us at [email protected]. Enter “Form 945-X ”
on the subject line. Or write to: Internal Revenue Service,
Tax Products Coordinating Committee,
SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not send Form
945-X to this address. Instead, see Where Should You
File Form 945-X, earlier.

Call the IRS at 1-800-829-3676.

Visit the IRS website at www.irs.gov/formspubs.

-6-

Instructions for Form 945-X

Form 945-X: Which process should you use?
Type of errors you
are correcting
Underreported
amounts ONLY

Use the adjustment process to correct underreported amounts.
• Check the box on line 1.
• Pay the amount you owe from line 5 when you file Form 945-X.

Overreported
amounts ONLY

The process you use If you are filing Form 945-X
depends on when
MORE THAN 90 days before the
you file Form 945-X. period of limitations on credit
or refund for Form 945 expires

If you are filing Form 945-X
WITHIN 90 DAYS of the
expiration of the period of
limitations on credit or refund
for Form 945 . . . . . . . . . . . . . . .
BOTH
underreported and
overreported
amounts

The process you use If you are filing Form 945-X
depends on when
MORE THAN 90 days before the
you file Form 945-X. period of limitations on credit
or refund for Form 945 expires

Choose either process to correct the
overreported amounts.
Choose the adjustment process if you want
the amount shown on line 5 credited to your
Form 945 for the period in which you file Form
945-X. Check the box on line 1.
OR
Choose the claim process if you want the
amount shown on line 5 refunded to you or
abated. Check the box on line 2.
You must use the claim process to correct the
overreported amounts. Check the box on line 2.

Choose either the adjustment process or both
the adjustment process and the claim process
when you correct both underreported and
overreported amounts.
Choose the adjustment process if combining
your underreported and overreported amounts
results in a balance due or creates a credit that
you want applied to Form 945.
• File one Form 945-X, and
• Check the box on line 1 and follow the
instructions on line 5.
OR
Choose both the adjustment process and
claim process if you want the overreported
amount refunded to you or abated.
File two separate forms.
1. For the adjustment process, file one Form
945-X to correct the underreported amounts.
Check the box on line 1. Pay the amount you
owe from line 5 when you file Form 945-X.
2. For the claim process, file a second Form
945-X to correct the overreported amounts.
Check the box on line 2.

If you are filing Form 945-X
WITHIN 90 DAYS of the
expiration of the period of
limitations on credit or refund
for Form 945 . . . . . . . . . . . . . . .

Instructions for Form 945-X

-7-

You must use both the adjustment process and
claim process.
File two separate forms:
1. For the adjustment process, file one Form
945-X to correct the underreported amounts.
Check the box on line 1. Pay the amount you
owe from line 5 when you file Form 945-X.
2. For the claim process, file a second Form
945-X to correct the overreported amounts.
Check the box on line 2.