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Instructions for IRS Form 945
for the current year.
Instructions for IRS Form 945 Annual Return of Withheld Federal Income Tax
This document contains official instructions for IRS Form 945 , Annual Return of Withheld Federal Income Tax - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 945 is available for download through this link.
FAQ
Q: What is IRS Form 945?
A: IRS Form 945 is used to report withheld federal income tax from non-payroll payments.
Q: Who needs to file IRS Form 945?
A: Businesses and individuals who withhold federal income tax from non-payroll payments need to file IRS Form 945.
Q: When is IRS Form 945 due?
A: IRS Form 945 is generally due on January 31 following the end of the calendar year.
Q: What kind of payments are reported on IRS Form 945?
A: IRS Form 945 is used to report federal income tax withheld from non-payroll payments, such as pensions, annuities, gambling winnings, and backup withholding.
Q: Are there any exceptions for filing IRS Form 945?
A: There are exceptions for certain types of payments, such as military retirement pay and Indian gaming profits, which are not reported on IRS Form 945.
Q: What are the consequences for not filing IRS Form 945?
A: Failure to file IRS Form 945 or filing it late can result in penalties and interest charges.
Q: Are there any additional forms or schedules that need to be filed with IRS Form 945?
A: In some cases, businesses may also need to file Schedule B (Form 945), which provides additional information on the payments reported on IRS Form 945.
Q: How do I submit IRS Form 945?
A: IRS Form 945 can be filed electronically through the IRS's e-file system or by mailing a paper copy to the appropriate IRS address.
Q: Can I request an extension to file IRS Form 945?
A: Yes, businesses can request an extension by filing Form 8809, Application for Extension of Time To File Information Returns, before the due date of IRS Form 945.
Instruction Details:
- This 7-page document is available for download in PDF;
- Not applicable for the current tax year. Choose a more recent version to file this year's taxes;
- Complete, printable, and free.
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