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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 that is not withheld from wages, such as backup withholding or withholding on pensions.
Q: When is IRS Form 945 due?
A: IRS Form 945 is due annually on January 31st of the following year.
Q: Who needs to file IRS Form 945?
A: Anyone who withholds federal income tax that is not withheld from wages needs to file IRS Form 945.
Q: What should be included on IRS Form 945?
A: IRS Form 945 should include the total amount of federal income tax withheld, as well as the total amount of nonpayroll payments subject to backup withholding.
Q: How can I file IRS Form 945?
A: IRS Form 945 can be filed either by mail or electronically using the IRS e-file system.
Q: Are there any penalties for filing IRS Form 945 late?
A: Yes, there may be penalties for filing IRS Form 945 late, so it is important to file by the due date.
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.
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of IRS-released tax documents.
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