945 Forms are 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 for 944 Forms
| To IRS |
| January 31* |
* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.
