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Formulaire 945-A Instructions

Instructions pour le formulaire 945-A, Registre annuel de la responsabilité fiscale fédérale

Rév. Décembre 2023

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 945-A  
(Rev. December 2023)  
For use with the December 2020 revision of Form 945-A  
Annual Record of Federal Tax Liability  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
quarter in which most employers may have been eligible  
to claim the COBRA premium assistance credit.  
Section 9501 of the American Rescue Plan Act of 2021  
(the ARP) provided for COBRA premium assistance in the  
form of a full reduction in the premium otherwise payable  
by certain individuals and their families who elected  
COBRA continuation coverage due to a loss of coverage  
as the result of a reduction in hours or an involuntary  
termination of employment (assistance eligible  
Future Developments  
For the latest information about developments related to  
Form 945-A and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
individuals). This COBRA premium assistance was  
available for periods of coverage beginning on or after  
April 1, 2021, through periods of coverage beginning on or  
before September 30, 2021. A premium payee was  
entitled to the COBRA premium assistance credit at the  
time an eligible individual elected coverage. Therefore,  
due to the COBRA notice and election period  
What’s New  
Qualified small business payroll tax credit for in-  
creasing research activities (Form 944 only). For tax  
years beginning before January 1, 2023, a qualified small  
business may elect to claim up to $250,000 of its credit for  
increasing research activities as a payroll tax credit. The  
Inflation Reduction Act of 2022 (the IRA) increases the  
election amount to $500,000 for tax years beginning after  
December 31, 2022. The payroll tax credit election must  
be made on or before the due date of the originally filed  
income tax return (including extensions). The portion of  
the credit used against payroll taxes is allowed in the first  
calendar quarter beginning after the date that the qualified  
small business filed its income tax return. The election  
and determination of the credit amount that will be used  
against the employer’s payroll taxes are made on Form  
6765, Credit for Increasing Research Activities. The  
amount from Form 6765, line 44, must then be reported  
on Form 8974, Qualified Small Business Payroll Tax Credit  
for Increasing Research Activities.  
requirements (generally, employers had 60 days to  
provide notice and assistance eligible individuals had 60  
days to elect coverage), the first quarter of 2022 was the  
last quarter in which most employers may have been  
eligible to claim the COBRA premium assistance credit.  
Reminders  
Adjusting tax liability for nonrefundable credits  
claimed on Form CT-1, lines 16 and 17b; or Form 944,  
lines 8a, 8b, and 8d. See Adjusting Tax Liability for  
instructions on how to report on Form 945-A adjustments  
to your tax liabilities for the qualified small business payroll  
tax credit for increasing research activities (Form 944  
only); the nonrefundable portion of the credit for qualified  
sick and family leave wages paid in 2023 for leave taken  
after March 31, 2020, and before April 1, 2021; and the  
nonrefundable portion of the credit for qualified sick and  
family leave wages paid in 2023 for leave taken after  
March 31, 2021, and before October 1, 2021.  
Starting in the first quarter of 2023, the payroll tax credit  
is first used to reduce the employer share of social  
security tax up to $250,000 per quarter and any remaining  
credit reduces the employer share of Medicare tax for the  
quarter. Any remaining credit, after reducing the employer  
share of social security tax and the employer share of  
Medicare tax, is then carried forward to the next quarter.  
Form 8974 is used to determine the amount of the credit  
that can be used in the current year. The amount from  
Form 8974, line 12 or, if applicable, line 17, is reported on  
Form 944, line 8a. For more information about the payroll  
tax credit, see the Instructions for Form 8974 and go to  
later.  
Reporting prior period adjustments. Prior period  
adjustments are reported on Form 945-X, Adjusted  
Annual Return of Withheld Federal Income Tax or Claim  
for Refund; Form CT-1 X, Adjusted Employer's Annual  
Railroad Retirement Tax Return or Claim for Refund; or  
Form 944-X, Adjusted Employer's ANNUAL Federal Tax  
Return or Claim for Refund, and aren't taken into account  
when figuring the tax liability for the current year.  
When you file Form 945-A with your Form 945, CT-1, or  
944, don't change your current year tax liability by  
adjustments reported on any Form 945-X, CT-1 X, or  
944-X.  
Adjusting tax liability for the nonrefundable portion  
of the COBRA premium assistance credit. The  
instructions for adjusting tax liability for the nonrefundable  
portion of the COBRA premium assistance credit reported  
on Form CT-1, line 17c, and Form 944, line 8e, have been  
deleted because the first quarter of 2022 was the last  
Amended Form 945-A. If you have been assessed a  
failure-to-deposit (FTD) penalty, you may be able to file an  
Oct 19, 2023  
Cat. No. 74488U  
amended Form 945-A. See Correcting Previously  
When Must You File?  
File Form 945-A with your Form 945, CT-1, or 944 every  
year when Form 945, CT-1, or 944 is due. See the  
instructions for these forms for their due dates.  
General Instructions  
Purpose of Form 945-A  
Specific Instructions  
Completing Form 945-A  
Enter Your Business Information  
Carefully enter your employer identification number (EIN)  
and name at the top of the form. Make sure that they  
exactly match the name of your business and the EIN that  
the IRS assigned to your business and also agree with the  
name and EIN shown on the attached Form 945, 945-X,  
CT-1, CT-1 X, 944, or 944-X.  
These instructions tell you about Form 945-A. Use Form  
945-A to report your federal tax liability (based on the  
dates payments were made or wages were paid) for the  
following tax returns.  
Forms 945 and 945-X for federal income tax  
withholding on nonpayroll payments. Nonpayroll  
withholding includes backup withholding and federal  
income tax withholding on pensions, annuities, IRAs,  
Indian gaming profits, gambling winnings, military  
retirement, certain government payments on which the  
recipient elected voluntary income tax withholding, and  
dividends and other distributions by an Alaska Native  
Corporation on which the recipient elected voluntary  
income tax withholding.  
Calendar Year  
Enter the calendar year of the Form 945, 945-X, CT-1,  
CT-1 X, 944, or 944-X to which Form 945-A is attached.  
Forms CT-1 and CT-1 X for both the employee share  
and the employer share of Tier 1 and Tier 2 taxes.  
Form 945 Filers  
Forms 944 and 944-X for federal income tax withheld  
Don't complete entries A through M of the Monthly  
Summary of Federal Tax Liability (Form 945, line 7). Be  
sure to mark the semiweekly schedule depositor  
checkbox above line 7 on Form 945.  
plus both the employee share and the employer share of  
social security and Medicare taxes.  
Don't use Form 945-A to show federal tax deposits. The  
IRS gets deposit data from electronic funds transfers.  
Form CT-1 Filers  
Don't complete the Monthly Summary of Railroad  
Retirement Tax Liability (Part II of Form CT-1).  
The IRS uses Form 945-A to match the tax liability  
you reported on the returns indicated earlier with  
!
CAUTION  
your deposits. The IRS also uses Form 945-A to  
determine if you’ve deposited your tax liabilities on time.  
Unless your Form 945-A is properly completed and filed (if  
applicable) with your tax return, the IRS may propose an  
“averaged” FTD penalty. See Deposit Penalties in section  
11 of Pub. 15, Employer’s Tax Guide, for more information.  
Form 944 Filers  
On Form 944, check the box for “Line 9 is $2,500 or more”  
on line 13, and leave lines 13a through 13m blank.  
Enter Your Tax Liability by Month  
Enter your tax liabilities in the spaces that correspond to  
the dates you paid wages to your employees or made  
nonpayroll payments, not the date payroll liabilities were  
accrued or deposits were made. The total tax liability for  
the year (line M) must equal net taxes on Form 945, line 3;  
Form CT-1, line 19 (line 15 for years before 2020); or Form  
944, line 9. Enter the monthly totals on lines A, B, C, D, E,  
F, G, H, I, J, K, and L. Enter the total for the year on line M.  
For example, if you're a Form 945 filer, and you became  
liable for a pension distribution on December 31, 2022,  
but didn't make the distribution until January 6, 2023, you  
would:  
Who Must File?  
File Form 945-A if you’re a semiweekly schedule  
depositor. Monthly schedule depositors who accumulate  
$100,000 or more of tax liability on any day of a calendar  
month become semiweekly schedule depositors on the  
next day and remain so for at least the remainder of the  
year and for the next year, and must also complete and file  
Form 945-A for the entire year. The $100,000 tax liability  
threshold requiring a next-day deposit is determined  
before you consider any reduction of your liability for  
nonrefundable credits. For more information, including an  
example, see frequently asked question 17 at IRS.gov/  
ETD.  
Go to January on Form 945-A filed with your 2023  
return, and  
Enter your tax liability on line 6 because line 6  
The deposit rules, including the $100,000 Next-Day  
Deposit Rule, are explained in section 11 of Pub. 15 and in  
the instructions for your tax return.  
represents the sixth day of the month.  
Example 1. Cedar Co., which has a semiweekly  
deposit schedule, makes periodic payments on gambling  
winnings on the 15th day of each month. On December  
24, 2023, in addition to its periodic payments, it withheld  
from a payment on gambling winnings under the backup  
withholding rules. Since Cedar Co. is a semiweekly  
schedule depositor, it must record these nonpayroll  
withholding liabilities on Form 945-A. It must report tax  
liabilities on line 15 for each month and line 24 for  
December.  
Don't complete Form 945-A if your net tax liability  
for the return period is less than $2,500. Don't file  
!
CAUTION  
this form if you're a monthly schedule depositor  
unless you accumulated a tax liability of $100,000 during  
any month of the year.  
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Instructions for Form 945-A (Rev. 12-2023)  
Cedar Co. enters the monthly totals on lines A through  
L. It adds these monthly subtotals and enters the total tax  
liability for the year on line M. The amount on line M  
should equal Form 945, line 3.  
business payroll tax credit for increasing research  
activities is first used to reduce the employer share of  
social security tax (up to $250,000) for the quarter and any  
remaining credit is then used to reduce the employer  
share of Medicare tax for the quarter until it reaches zero.  
In completing Form 945-A, you take into account the  
payroll tax credit against the liability for the employer  
share of social security tax starting with the first payroll  
payment of the quarter that includes payments of wages  
subject to social security tax to your employees until you  
use up to $250,000 of credit against the employer share of  
social security tax and you then take into account any  
remaining payroll tax credit against the liability for the  
employer share of Medicare tax starting with the first  
payroll payment of the quarter that includes payments of  
wages subject to Medicare tax to employees. Consistent  
with the entries on Form 945-A, the payroll tax credit  
should be taken into account in making deposits of  
employment tax. If any payroll tax credit is remaining at  
the end of the quarter that hasn’t been completely used  
because it exceeds $250,000 of the employer share of  
social security tax and the employer share of Medicare tax  
for the quarter, the excess credit may be carried forward to  
the succeeding quarter and allowed as a payroll tax credit  
for the succeeding quarter. The payroll tax credit may not  
be taken as a credit against income tax withholding, the  
employee share of social security tax, or the employee  
share of Medicare tax.  
Example 2. Fir Co. is a semiweekly schedule  
depositor. During January, it withheld federal income tax  
on pension distributions as follows: $52,000 on January 6  
and $35,000 on January 20. Since Fir Co. is a semiweekly  
schedule depositor, it must record its federal income tax  
withholding liabilities on Form 945-A. It must record  
$52,000 on line 6 and $35,000 on line 20 for January.  
Example 3. Elm Co. is a new business and monthly  
schedule depositor for 2023. During January, it withheld  
federal income tax on nonpayroll payments as follows:  
$2,000 on January 6 and $99,000 on January 20. The  
deposit rules require that a monthly schedule depositor  
begin depositing on a semiweekly deposit schedule when  
a $100,000 or more tax liability is accumulated on any day  
within a month (see section 11 of Pub. 15 for details).  
Since Elm Co. accumulated $101,000 ($2,000 + $99,000)  
on January 20, 2023, it became a semiweekly schedule  
depositor on January 21, 2023. Elm Co. must complete  
Form 945-A and file it with Form 945. It must record  
$2,000 on line 6 and $99,000 on line 20 for January. No  
entries should be made on Form 945, line 7, even though  
Elm Co. was a monthly schedule depositor until January  
21.  
Form 944 filers. Your total liability for the year  
Also, the remaining payroll tax credit may not be carried  
back and taken as a credit against wages paid from  
preceding quarters that are reported on the same Form  
944 or on Forms 944 for preceding years. If an amount of  
payroll tax credit is unused at the end of the calendar year  
because it is in excess of the applicable employer share of  
social security tax and employer share of Medicare tax on  
wages paid during the applicable quarters in the calendar  
year, the remaining payroll tax credit may be carried  
forward to the first quarter of the succeeding calendar  
year as a payroll tax credit against the applicable  
must equal line 9 on Form 944; therefore, don't  
!
CAUTION  
reduce your total liability reported on Form 945-A  
by the refundable portion of the credit for qualified sick  
and family leave wages. See the Instructions for Form 944  
for more information.  
Form CT-1 filers. Your total liability for the year  
must equal line 19 on Form CT-1; therefore, don't  
!
CAUTION  
reduce your total liability reported on Form 945-A  
by the refundable portion of the credit for qualified sick  
and family leave compensation. See the Instructions for  
Form CT-1 for more information.  
employer share of social security tax and employer share  
of Medicare tax on wages paid in that quarter. For more  
information about the payroll tax credit, go to IRS.gov/  
Adjusting Tax Liability for Nonrefundable  
Credits Claimed on Form CT-1, Lines 16 and  
17b; or Form 944, Lines 8a, 8b, and 8d.  
Example. Rose Co. is an employer with a calendar tax  
year that filed its timely 2022 income tax return on April  
18, 2023. Rose Co. elected to take the qualified small  
business payroll tax credit for increasing research  
activities on Form 6765. The third quarter of 2023 is the  
first quarter that begins after Rose Co. filed the income tax  
return making the payroll tax credit election. Therefore, the  
payroll tax credit applies against Rose Co.'s share of  
social security tax (up to $250,000) and Medicare tax on  
wages paid to employees in the third quarter of 2023.  
Rose Co. completes Form 945-A by reducing the amount  
of liability entered for the first payroll payment in the third  
quarter of 2023 that includes wages subject to social  
security tax by the lesser of (1) its share of social security  
tax (up to $250,000) on the wages, or (2) the available  
payroll tax credit. If the payroll tax credit elected is more  
than Rose Co.'s share of social security tax on the first  
payroll payment of the quarter, the excess payroll tax  
credit would be carried forward to succeeding payroll  
payments in the third quarter until it is used against up to  
The credits discussed in this section aren't  
available on Form 945. The qualified small  
TIP  
business payroll tax credit for increasing research  
activities is available only on Form 944.  
Semiweekly schedule depositors must account for  
nonrefundable credits claimed on Form CT-1, lines 16 and  
17b; or Form 944, lines 8a, 8b, and 8d, when reporting  
their tax liabilities on Form 945-A. The total tax liability for  
the year must equal the amount reported on Form CT-1,  
line 19; or Form 944, line 9. Failure to account for the  
nonrefundable credits on Form 945-A may cause Form  
945-A to report more than the total tax liability reported on  
Form CT-1, line 19; or Form 944, line 9. Don't reduce your  
daily tax liability reported on Form 945-A below zero.  
Qualified small business payroll tax credit for in-  
creasing research activities (Form 944, line 8a).  
Beginning with the first quarter of 2023, the qualified small  
Instructions for Form 945-A (Rev. 12-2023)  
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$250,000 of Rose Co.'s share of social security tax for the  
quarter. If the amount of the payroll tax credit exceeds  
Rose Co.'s share of social security tax (up to $250,000) on  
wages paid to its employees in the third quarter, any  
remaining credit is used against Rose Co.'s share of  
Medicare tax on the first payroll payment of the quarter  
and then the excess payroll tax credit would be carried  
forward to succeeding payroll payments in the third  
quarter until it is used against Rose Co.'s share of  
Medicare tax for the quarter. If Rose Co. still has credit  
remaining after reducing its share of social security tax (up  
to $250,000) and Medicare tax for the third quarter, the  
remainder would be treated as a payroll tax credit against  
its share of social security tax (up to $250,000) and  
Medicare tax on wages paid in the fourth quarter. If the  
amount of the payroll tax credit remaining exceeded Rose  
Co.'s share of social security tax (up to $250,000) and  
Medicare tax on wages paid in the fourth quarter, it could  
be carried forward and treated as a payroll tax credit for  
the first quarter of 2024.  
March 31, 2020, and before April 1, 2021. The  
nonrefundable portion of the credit for qualified sick and  
family leave wages for the year is $300. On Form 945-A,  
Maple Co. will use the $300 to reduce the liability for the  
January 6 pay date, but not below zero. If any  
nonrefundable portion of the credit remains, Maple Co.  
applies it to the liability for the January 13 pay date, then  
the January 20 pay date, and so forth until the entire $300  
is used.  
Nonrefundable portion of credit for qualified sick and  
family leave compensation for leave taken after  
March 31, 2021, and before October 1, 2021 (Form  
CT-1, line 17b). Follow the instructions under Part II.  
Record of Railroad Retirement Tax Liability in the  
Instructions for Form CT-1 to adjust your tax liability on  
Form 945-A.  
Nonrefundable portion of credit for qualified sick and  
family leave wages for leave taken after March 31,  
2021, and before October 1, 2021 (Form 944, line 8d).  
The nonrefundable portion of the credit for qualified sick  
and family leave wages paid in 2023 for leave taken after  
March 31, 2021, and before October 1, 2021, is limited to  
the employer share of Medicare tax on wages paid during  
the year that is remaining after that share is first reduced  
by any credit claimed against the employer share of  
Medicare tax on Form 8974, line 16, for the qualified small  
business payroll tax credit for increasing research  
Nonrefundable portion of credit for qualified sick and  
family leave compensation for leave taken after  
March 31, 2020, and before April 1, 2021 (Form CT-1,  
line 16). Follow the instructions under Part II. Record of  
Railroad Retirement Tax Liability in the Instructions for  
Form CT-1 to adjust your tax liability on Form 945-A.  
Nonrefundable portion of credit for qualified sick and  
family leave wages for leave taken after March 31,  
2020, and before April 1, 2021 (Form 944, line 8b).  
The nonrefundable portion of the credit for qualified sick  
and family leave wages paid in 2023 for leave taken after  
March 31, 2020, and before April 1, 2021, is limited to the  
employer share of social security tax on wages paid  
during the year that is remaining after that share is first  
reduced by any credit claimed against the employer share  
of social security tax on Form 8974, line 12, for the  
qualified small business payroll tax credit for increasing  
research activities; any credit to be claimed on Form  
5884-C, line 11, for the work opportunity credit for  
qualified tax-exempt organizations hiring qualified  
veterans; and/or any credit to be claimed on Form 5884-D  
for the disaster credit for qualified tax-exempt  
activities. In completing Form 945-A, you take into account  
the nonrefundable portion of the credit for qualified sick  
and family leave wages paid in 2023 against the liability for  
the first payroll payment of the year, but not below zero.  
Then reduce the liability for each successive payroll  
payment in the year until the nonrefundable portion of the  
credit is used. Any credit for qualified sick and family leave  
wages paid in 2023 for leave taken after March 31, 2021,  
and before October 1, 2021, that is remaining at the end  
of the year because it exceeds the employer share of  
Medicare tax is claimed on Form 944, line 10f, as a  
refundable credit. The refundable portion of the credit  
doesn't reduce the liability reported on Form 945-A. For  
more information about the credit for qualified sick and  
family leave wages, go to IRS.gov/PLC.  
organizations. In completing Form 945-A, you take into  
account the nonrefundable portion of the credit for  
qualified sick and family leave wages paid in 2023 against  
the liability for the first payroll payment of the year, but not  
below zero. Then reduce the liability for each successive  
payroll payment in the year until the nonrefundable portion  
of the credit is used. Any credit for qualified sick and  
family leave wages paid in 2023 for leave taken after  
March 31, 2020, and before April 1, 2021, that is  
You may reduce your deposits by the amount of  
the nonrefundable and refundable portions of the  
credit for qualified sick and family leave wages  
TIP  
(compensation). For more information on reducing  
deposits, see Notice 2020-22, 2020-17 I.R.B. 664,  
Notice 2021-24, 2021-18 I.R.B. 1122, available at  
remaining at the end of the year because it exceeds the  
employer share of social security tax is claimed on Form  
944, line 10d, as a refundable credit. The refundable  
portion of the credit doesn't reduce the liability reported on  
Form 945-A. For more information about the credit for  
qualified sick and family leave wages, go to IRS.gov/PLC.  
Example. Maple Co. is a semiweekly schedule  
Correcting Previously Reported Tax Liability  
Semiweekly schedule depositors. If you have been  
assessed an FTD penalty and you made an error on Form  
945-A and the correction won't change the total liability  
you reported on Form 945-A, you may be able to reduce  
your penalty by filing an amended Form 945-A.  
Example. You reported a tax liability of $3,000 on  
January 1. However, the liability was actually for March.  
Prepare an amended Form 945-A showing the $3,000  
liability on March 1. Also, you must enter the liabilities  
depositor that pays employees every Friday. In 2023,  
Maple Co. had pay dates every Friday starting on January  
6, 2023. Maple Co. paid qualified sick and family leave  
wages on March 10 and March 17 for leave taken after  
-4-  
Instructions for Form 945-A (Rev. 12-2023)  
 
previously reported for the year that didn't change. Write  
“Amended” at the top of Form 945-A. The IRS will refigure  
the penalty and notify you of any change in the penalty.  
Monthly schedule depositors. You can file Form 945-A  
if you have been assessed an FTD penalty and you made  
an error on the monthly tax liability section of Form 945,  
CT-1, or 944. When completing Form 945-A for this  
situation, only enter the monthly totals. The daily entries  
aren't required.  
Where to file. File your amended Form 945-A, or, for  
monthly schedule depositors, your original Form 945-A at  
the address provided in the penalty notice you received. If  
you're filing an amended Form 945-A, you don't have to  
submit your original Form 945-A.  
the error, you must file the form with an amended Form  
945-A. Otherwise, the IRS may assess an “averaged” FTD  
penalty.  
The total tax reported on line M of Form 945-A must  
match the corrected tax (Form 945, line 3; Form 944,  
line 9; Form CT-1, line 19 (line 15 for years before 2020)),  
combined with any correction reported on Form 945-X,  
line 5; Form 944-X, line 22; or Form CT-1 X, line 21, for the  
year, less any previous abatements and interest-free tax  
assessments.  
Paperwork Reduction Act Notice. We ask for the  
information on this form to carry out the Internal Revenue  
laws of the United States. You're required to give us the  
information. We need it to ensure that you're complying  
with these laws and to allow us to figure and collect the  
right amount of tax.  
Forms 945-X, CT-1 X, and 944-X  
You may need to file an amended Form 945-A with Form  
945-X, CT-1 X, or 944-X to avoid or reduce an FTD  
penalty.  
Tax decrease. If you're filing Form 945-X, CT-1 X, or  
944-X, you can file an amended Form 945-A with the form  
if both of the following apply.  
You're not required to provide the information requested  
on a form that is subject to the Paperwork Reduction Act  
unless the form displays a valid OMB control number.  
Books or records relating to a form or its instructions must  
be retained as long as their contents may become  
material in the administration of any Internal Revenue law.  
Generally, tax returns and return information are  
1. You have a tax decrease.  
2. You were assessed an FTD penalty.  
confidential, as required by Code section 6103.  
The time needed to complete and file this form will vary  
depending on individual circumstances. The estimated  
average time is:  
File your amended Form 945-A with Form 945-X, CT-1  
X, or 944-X. The total liability reported on your amended  
Form 945-A must equal the corrected amount of tax  
reported on Form 945-X, CT-1 X, or 944-X. If your penalty  
is decreased, the IRS will include the penalty decrease  
with your tax decrease.  
Tax increase—Form 945-X, CT-1 X, or 944-X filed  
timely. If you're filing a timely Form 945-X, CT-1 X, or  
944-X showing a tax increase, don't file an amended Form  
945-A, unless you were assessed an FTD penalty caused  
by an incorrect, incomplete, or missing Form 945-A. Don't  
include the tax increase reported on Form 945-X, CT-1 X,  
or 944-X on an amended Form 945-A you file.  
Recordkeeping .  
Learning about the law or the form.  
Preparing and sending the form to the IRS  
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6 hr., 27min.  
6 min.  
12 min.  
If you have comments concerning the accuracy of  
these time estimates or suggestions for making this form  
simpler, we would be happy to hear from you. You can  
write to the IRS at the address listed in the Privacy Act  
Notice for your tax return.  
Tax increase—Form 945-X, CT-1 X, or 944-X filed late.  
If you owe tax and are filing late, that is, after the due date  
of the return for the filing period in which you discovered  
Instructions for Form 945-A (Rev. 12-2023)  
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