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Form 945 - Annual Return of Withheld Federal Income Tax

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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