Instructions for IRS Form 945-A Annual Record of Federal Tax Liability

IRS Form 945-A Annual Record of Federal Tax Liability

This document contains official instructions for IRS Form 945-A , Annual Record of Federal Tax Liability - 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-A is available for download through this link.

FAQ

Q: What is IRS Form 945-A?
A: IRS Form 945-A is the Annual Record of Federal Tax Liability form.

Q: Who should file IRS Form 945-A?
A: Employers who have federal income tax withheld from nonpayroll payments should file IRS Form 945-A.

Q: What type of payments are included in IRS Form 945-A?
A: IRS Form 945-A includes federal income tax withheld from nonpayroll payments such as pensions, annuities, gambling winnings, and backup withholding.

Q: When is the deadline to file IRS Form 945-A?
A: IRS Form 945-A must be filed by January 31 of the following year.

Q: How do I file IRS Form 945-A?
A: You can file IRS Form 945-A electronically using the IRS e-file system or by mail.

Q: Are there any penalties for not filing IRS Form 945-A?
A: Yes, there may be penalties for not filing or paying the correct amount of federal incometax withheld. It is important to comply with the filing requirements.