Form 945 - Annual
Return of Withheld Federal Income Tax
What's New for 2011?
The IRS has created a
page on IRS.gov for information about Form 945, at www.irs.gov/form945 . Information
about any recent developments affecting Form 945 will be posted on that
page.
Beginning January 1,
2011, you must use electronic funds transfer to make all federal tax
deposits (such as employment tax, excise tax, and corporate income tax).
Form 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after
December 31, 2010. 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 to have deposits made on your behalf. See the form
instructions. EFTPS is a free service provided by the Department of
Treasury. For more information about EFTPS or to enroll in EFTPS, visit the
EFTPS website at www.eftps.gov , or call
1-800-555-4477. You can also get Pub. 966, The Secure Way to Pay Your
Federal Taxes.
What to Report
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.
Due Dates
To Internal Revenue Service: January 31*
*If date shown falls on a Saturday, Sunday or legal holiday,
the due date is the next business day.
Where to File
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.
IRS Specific
Form 945 Instructions
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