Form 945 is used to report income tax withholding on non payroll payments including backup withholding and withholding on pensions, annuities, IRA's military retirement and gambling winnings. Form 945-V, Payment Voucher, is used if you are making a payment with Form 945, Annual Return of Withheld Federal Income Tax. Form 945-A is used to report non payroll tax liabilities. Form 945-X is used to correct errors made on Form 945, Annual Return of Withheld Federal Income Tax, for one year only. TD 8672 , these final regulations requires a person to file form 945, Annual Return of Withheld Federal Income Tax, only for the calendar year in which the person is required to withhold Federal income tax from nonpayroll payments.
The latest form for Form 945/945V: Annual Return of Withheld Federal Income Tax/Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 945-X Annual Return of Withheld Federal Income Tax, Claim, Refund;TD8672 expires 2021-02-28 and can be found here.
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Form and Instruction |
Supporting Statement A |
Federal Enterprise Architecture: General Government - Taxation Management
Form | publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=20534D | Instruction | |
Form 945 & 945-V | Annual Return of Withheld Federal Income Tax & Payment Voucher | core.publish.no.irs.gov/forms/public/pdf/f945--2017-00-00.pdf | Form and instruction |
Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.