945

Annual Return of Withheld Federal Income Tax

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Form 945  Nonpayroll Tax Liability
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What to Report on Form 945

Form 945 is used to report withheld federal income tax from nonpayroll payments. Nonpayroll payments include: 1) Pensions (including section 403(b) and governmental section 457(b) plan distributions), annuities, and IRA distributions; 2) Military retirement; 3) Gambling winnings; 4) Indian gaming profits; 5) Voluntary withholding on certain government payments; and 6) Backup withholding. All federal income tax withholding reported on Forms 1099 (for example, Form 1099-R or 1099-MISC), or Form W-2G must be reported on Form 945. Do not report federal income tax withholding from wages on Form 945.

Where to File Form 945

Federal - Paper

Where you file depends on whether you include a payment with your return. If you are located in:

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

Without a Payment Filing Address:

  • Department of the Treasury
  • Internal Revenue Service
  • Cincinnati, OH 45999-0042

With a Payment Filing Address:

  • Internal Revenue Service
  • P.O. Box 804524
  • Cincinnati, OH 45280-4524
If you are located in:

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, or are a tax-exempt organization, Federal, State or Local Government, or Indian Tribal Government

Without a Payment Filing Address:

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

With a Payment Filing Address:

  • Internal Revenue Service
  • P.O. Box 105153
  • Atlanta, GA 30348-5153

If the location of your legal residence, principal place of business, office, or agency is outside the United States , see the form instructions.