Seleziona la lingua

Modulo 945 Istruzioni

Istruzioni per il formulario 945, Ritorno annuale dell'imposta sul reddito federale

Rev. 2023

Moduli correlati

  • Modulo 945 - Ritorno annuale dell'imposta sul reddito federale
Dettagli
Formato del file PDF
Misurare 189.7 KB
Scaricamento
Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 945  
Annual Return of Withheld Federal Income Tax  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
financial institution to make a same-day wire payment, go  
Timeliness of federal tax deposits. If a deposit is  
required to be made on a day that isn't a business day, the  
deposit is considered timely if it is made by the close of  
the next business day. A business day is any day other  
than a Saturday, Sunday, or legal holiday. The term “legal  
holiday” for deposit purposes includes only those legal  
holidays in the District of Columbia. Legal holidays in the  
District of Columbia are provided in section 11 of Pub. 15.  
Future Developments  
For the latest information about developments related to  
Form 945 and its instructions, such as legislation enacted  
after they were published, go to IRS.gov/Form945.  
Reminders  
Correcting a previously filed Form 945. If you  
discover an error on a previously filed Form 945, make the  
correction using Form 945-X, Adjusted Annual Return of  
Withheld Federal Income Tax or Claim for Refund. Form  
945-X is filed separately from Form 945. For more  
information, see the Instructions for Form 945-X or go to  
Federal tax deposits must be made by electronic  
funds transfer (EFT). You must use EFT to make all  
federal tax deposits. Generally, an EFT is made using the  
Electronic Federal Tax Payment System (EFTPS). If you  
don't want to use EFTPS, you can arrange for your tax  
professional, financial institution, payroll service, or other  
trusted third party to make electronic deposits on your  
behalf. Also, you may arrange for your financial institution  
to initiate a same-day wire payment on your behalf.  
EFTPS is a free service provided by the Department of the  
Treasury. Services provided by your tax professional,  
financial institution, payroll service, or other third party  
may have a fee.  
Electronic filing and payment. Businesses can enjoy  
the benefits of filing tax returns and paying their federal  
taxes electronically. Whether you rely on a tax  
professional or handle your own taxes, the IRS offers you  
convenient programs to make filing and paying easier.  
Spend less time worrying about taxes and more time  
running your business. Use e-file and EFTPS to your  
benefit.  
For e-file, go to IRS.gov/EmploymentEfile for additional  
information. A fee may be charged to file electronically.  
For EFTPS, go to EFTPS.gov or call EFTPS Customer  
Service at 800-555-4477 for additional information. To  
contact EFTPS using TRS for people who are deaf, hard  
of hearing, or have a speech disability, dial 711 and then  
provide the TRS assistant the 800-555-4477 number  
above or 800-733-4829.  
If you're filing your tax return or paying your federal  
taxes electronically, a valid employer identification  
!
CAUTION  
number (EIN) is required at the time the return is  
filed or the payment is made. If a valid EIN isn't provided,  
the return or payment won't be processed. This may result  
later, for more information about applying for an EIN.  
For more information on making federal tax deposits,  
see section 11 of Pub. 15. To get more information about  
EFTPS or to enroll in EFTPS, go to EFTPS.gov, or call  
800-555-4477. To contact EFTPS using  
Electronic funds withdrawal (EFW). If you file Form  
945 electronically, you can e-file and use EFW to pay the  
balance due in a single step using tax preparation  
Telecommunications Relay Services (TRS) for people who  
are deaf, hard of hearing, or have a speech disability, dial  
711 and then provide the TRS assistant the 800-555-4477  
number above or 800-733-4829. Additional information  
about EFTPS is also available in Pub. 966.  
software or through a tax professional. However, don't use  
EFW to make federal tax deposits. For more information  
on paying your taxes using EFW, go to IRS.gov/EFW.  
For an EFTPS deposit to be on time, you must  
Credit or debit card payments. You can pay the  
balance due shown on Form 945 by credit or debit card.  
Your payment will be processed by a payment processor  
who will charge a processing fee. Don't use a credit or  
debit card to make federal tax deposits. For more  
information on paying your taxes with a credit or debit  
card, go to IRS.gov/PayByCard.  
Online payment agreement. You may be eligible to  
apply for an installment agreement online if you can't pay  
the full amount of tax you owe when you file your return.  
For more information, see What if you can't pay in full,  
later.  
submit the deposit by 8 p.m. Eastern time the day  
!
CAUTION  
before the date the deposit is due.  
Same-day wire payment option. If you fail to submit a  
deposit transaction on EFTPS by 8 p.m. Eastern time the  
day before the date a deposit is due, you can still make  
your deposit on time by using the Federal Tax Collection  
Service (FTCS) to make a same-day wire payment. To use  
the same-day wire payment method, you will need to  
make arrangements with your financial institution ahead of  
time. Please check with your financial institution regarding  
availability, deadlines, and costs. Your financial institution  
may charge you a fee for payments made this way. To  
learn more about the information you will need to give your  
Sep 5, 2023  
Cat. No. 20534D  
Dividends and other distributions by an Alaska Native  
Form 1099-NEC. Use Form 1099-NEC to report  
nonemployee compensation paid in 2023 and any backup  
withholding on the compensation.  
Paid preparers. If you use a paid preparer to complete  
Form 945, the paid preparer must complete and sign the  
paid preparer's section of the form.  
Outsourcing your tax duties. You're responsible to  
ensure that tax returns are filed and deposits and  
payments are made, even if you contract with a third party  
to perform these acts. You remain responsible if the third  
party fails to perform any required action. Before you  
choose to outsource any of your tax duties (that is,  
withholding, reporting, and paying over federal income  
tax) to a third-party payer, such as a payroll service  
provider or reporting agent, go to IRS.gov/  
Corporation (ANC) on which the recipient elected  
voluntary income tax withholding; and  
Payments subject to backup withholding.  
Report all federal income tax withholding from  
nonpayroll payments or distributions annually on one  
Form 945. Don't file more than one Form 945 for any  
calendar year.  
All federal income tax withholding reported on  
Forms 1099 (for example, Form 1099-R, Distributions  
From Pensions, Annuities, Retirement or Profit-Sharing  
Plans, IRAs, Insurance Contracts, etc.; Form 1099-MISC,  
Miscellaneous Information; or Form 1099-NEC,  
Nonemployee Compensation) or Form W-2G, Certain  
Gambling Winnings, must be reported on Form 945.  
OutsourcingPayrollDuties for helpful information on this  
topic. For more information on the different types of  
third-party payer arrangements, see section 16 in Pub. 15.  
How to get forms and publications. You can download  
or print some of the forms and publications you may need  
on IRS.gov/Forms. Otherwise, you can go to IRS.gov/  
OrderForms to place an order and have forms mailed to  
you. You should receive your order within 10 business  
days.  
Where can you get telephone help? For answers to  
your questions about completing Form 945 or tax deposit  
rules, you can call the IRS at 800-829-4933 (Business and  
Specialty Tax Line) or 800-829-4059 (TDD/TTY for  
persons who are deaf, hard of hearing, or have a speech  
disability) Monday–Friday from 7:00 a.m. to 7:00 p.m.  
local time (Alaska and Hawaii follow Pacific time).  
Photographs of missing children. The IRS is a proud  
Children® (NCMEC). Photographs of missing children  
selected by the Center may appear in instructions on  
pages that would otherwise be blank. You can help bring  
these children home by looking at the photographs and  
calling 1-800-THE-LOST (1-800-843-5678) if you  
recognize a child.  
Don't report federal income tax withholding from wages  
on Form 945. All federal income tax withholding and  
employment taxes reported on Form W-2, Wage and Tax  
Statement, must be reported on Form 941, Employer's  
QUARTERLY Federal Tax Return; Form 943, Employer's  
Annual Federal Tax Return for Agricultural Employees;  
Form 944, Employer's ANNUAL Federal Tax Return;  
Schedule H (Form 1040), Household Employment Taxes;  
or Form CT-1, Employer's Annual Railroad Retirement Tax  
Return, as appropriate.  
Don't report on Form 945 federal income tax withheld  
on distributions to participants from nonqualified pension  
plans (including nongovernmental section 457(b) plans)  
and some other deferred compensation arrangements  
that are treated as wages and are reported on Form W-2.  
Report such withholding on Form 941 or Form 944. See  
Distributions from nonqualified pension plans and  
deferred compensation plans in the Reminders section of  
Pub. 15 for more information.  
Compensation paid to H-2A visa holders. Generally,  
report compensation of $600 or more paid to foreign  
agricultural workers who entered the country on H-2A  
visas on Form W-2 and Form 943. However, if an H-2A  
visa worker didn't provide the employer with a taxpayer  
identification number, the employee is subject to backup  
withholding. The employer must report the wages and  
backup withholding on Form 1099-MISC. The employer  
must also report the backup withholding on Form 945,  
line 2. For more information on foreign agricultural workers  
on H-2A visas, go to IRS.gov/H2A.  
General Instructions  
Purpose of Form 945  
These instructions give you some background information  
about Form 945. They tell you who must file Form 945,  
how to complete it line by line, and when and where to file  
it.  
Who Must File  
If you withhold or are required to withhold federal income  
tax (including backup withholding) from nonpayroll  
payments, you must file Form 945. See Purpose of Form  
945, earlier. You don't have to file Form 945 for those  
years in which you don't have a nonpayroll tax liability.  
Don't report on Form 945 withholding that is required to be  
reported on Form 1042, Annual Withholding Tax Return  
for U.S. Source Income of Foreign Persons.  
Use Form 945 to report federal income tax withheld (or  
required to be withheld) from nonpayroll payments.  
Nonpayroll payments include:  
Pensions (including distributions from tax-favored  
retirement plans, for example, section 401(k), section  
403(b), and governmental section 457(b) plans),  
annuities, and IRA distributions;  
If you file Form 945, you may also be required to file  
Form 945-A, Annual Record of Federal Tax Liability. See  
the line 7 instructions for details.  
Military retirement;  
Gambling winnings;  
Indian gaming profits;  
Certain government payments on which the recipient  
elected voluntary income tax withholding;  
-2-  
Instructions for Form 945 (2023)  
 
electronic filing. If you file a paper return, where you file  
depends on whether you include a payment with Form  
945. Mail your return to the address listed for your location  
in the table below.  
When To File  
For 2023, file Form 945 by January 31, 2024. However, if  
you made deposits on time in full payment of the taxes for  
the year, you may file the return by February 12, 2024.  
PDSs can't deliver to P.O. boxes. You must use the U.S.  
Postal Service to mail an item to a P.O. box address. Go to  
IRS.gov/PDS for the current list of PDSs. For the IRS  
mailing address to use if you’re using a PDS, go to  
IRS.gov/PDSstreetAddresses. Select the mailing address  
listed on the webpage that is in the same state as the  
address to which you would mail returns filed without a  
payment, as shown in the table below.  
If we receive your return after the due date, we will treat  
your return as filed on time if the envelope containing your  
return is properly addressed, contains sufficient postage,  
and is postmarked by the U.S. Postal Service on or before  
the due date, or sent by an IRS-designated private  
delivery service (PDS) on or before the due date.  
However, if you don't follow these guidelines, we will  
consider your return filed when it is actually received.  
Where To File  
You’re encouraged to file Form 945 electronically. Go to  
IRS.gov/EmploymentEfile for more information on  
Mailing Addresses for Form 945  
If you’re in . . .  
Without a payment . . .  
With a payment . . .  
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana,  
Department of the Treasury  
Internal Revenue Service  
P.O. Box 806534  
Cincinnati, OH 45280-6534  
Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, Internal Revenue Service  
New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode  
Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia,  
Wisconsin  
Kansas City, MO 64999-0042  
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,  
Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi,  
Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota,  
Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming  
Department of the Treasury  
Internal Revenue Service  
Ogden, UT 84201-0042  
Internal Revenue Service  
P.O. Box 932300  
Louisville, KY 40293-2300  
No legal residence or principal place of business in any state  
Department of the Treasury  
Internal Revenue Service  
P.O. Box 409101  
Internal Revenue Service  
P.O. Box 932300  
Louisville, KY 40293-2300  
Ogden, UT 84409  
Special filing address for exempt organizations; governmental entities;  
and Indian tribal governmental entities; regardless of location  
Department of the Treasury  
Internal Revenue Service  
Ogden, UT 84201-0042  
Internal Revenue Service  
P.O. Box 932300  
Louisville, KY 40293-2300  
1099-NEC). Filing a Form 945 with an incorrect EIN or  
using another business's EIN may result in penalties and  
delays in processing your return.  
Employer Identification Number (EIN)  
If you don't have an EIN, you may apply for one online by  
visiting IRS.gov/EIN. If the principal business was created  
or organized outside of the United States or U.S.  
territories, you may also apply for an EIN by calling  
267-941-1099 (toll call).  
If You Change Your Business Name,  
Business Address, or Responsible  
Party  
You may also apply for an EIN by faxing or mailing Form  
SS-4 to the IRS. If you haven't received your EIN by the  
due date of Form 945, file a paper return and write  
Notify the IRS immediately if you change your business  
name, business address, or responsible party.  
"Applied For" and the date you applied in this entry space.  
Write to the IRS office where you file your returns (using  
the Without a payment address under Where To File,  
earlier) to notify the IRS of any business name change.  
See Pub. 1635 to see if you need to apply for a new EIN.  
If you're filing your tax return electronically, a valid  
EIN is required at the time the return is filed. If a  
!
CAUTION  
valid EIN isn't provided, the return won't be  
Complete and mail Form 8822-B to notify the IRS of a  
accepted. This may result in penalties.  
business address or responsible party change. Don’t mail  
Form 8822-B with your Form 945. For a definition of  
“responsible party,” see the Instructions for Form SS-4.  
Always be sure the EIN on the form you file exactly  
matches the EIN the IRS assigned to your  
TIP  
business. Don't use your social security number  
Penalties and Interest  
(SSN) or individual taxpayer identification number (ITIN)  
on forms that ask for an EIN. The name and EIN on Form  
945 must match the name and EIN on your information  
returns where federal income tax withholding is reported  
(for example, backup withholding reported on Form  
There are penalties for filing Form 945 late and for paying  
or depositing taxes late, unless filing and/or paying late is  
due to reasonable cause and not due to willful neglect.  
See section 11 of Pub. 15 for more information on deposit  
Instructions for Form 945 (2023)  
-3-  
   
penalties. Interest is charged on taxes paid late at a rate  
set by law. There are also penalties for failure to file  
information returns (for example, Forms 1099-MISC,  
1099-NEC, 1099-R, or W-2G) and for failure to furnish  
payee statements to payees.  
Go to IRS.gov/EmploymentTaxes for additional  
information about employment taxes.  
Depositing Withheld Taxes  
Deposit all nonpayroll (Form 945) withheld federal income  
tax, including backup withholding, by EFT. Combine all  
Form 945 taxes for deposit purposes. Don't combine  
deposits for Forms 941, 943, 944, or CT-1 with deposits  
for Form 945. Also, don't combine Form 945 taxes with  
taxes for Forms 941, 943, 944, or CT-1 for purposes of  
determining any of the deposit rules discussed next, such  
as whether the $2,500 threshold is applicable, whether  
you're a monthly or semiweekly schedule depositor, or  
whether the $100,000 next-day deposit rule applies.  
If you receive a notice about a penalty after you file this  
return, reply to the notice with an explanation and we will  
determine if you meet reasonable-cause criteria. Don't  
attach an explanation when you file your return.  
Use Form 843 to request abatement of assessed  
penalties or interest. Don't request abatement of assessed  
penalties or interest on Form 945 or Form 945-X.  
If taxes that must be withheld (that is, trust fund  
Generally, the deposit rules that apply to Form 941 also  
apply to Form 945. However, because Form 945 is an  
annual return, the rules for determining your deposit  
schedule (discussed below) are different from those for  
Form 941. See section 11 of Pub. 15 for a detailed  
discussion of the deposit rules.  
taxes) aren't withheld or aren't deposited or paid  
!
CAUTION  
to the U.S. Treasury, the trust fund recovery  
penalty may apply. The penalty is 100% of the unpaid trust  
fund tax. If these unpaid taxes can't be immediately  
collected from the employer or business, the penalty may  
be imposed on all persons who are determined by the IRS  
to be responsible for collecting, accounting for, or paying  
over these taxes, and who acted willfully in not doing so.  
For more information, see section 11 of Pub. 15.  
If the total amount of tax for 2023 is less than  
$2,500, you’re not required to make deposits  
during the year.  
TIP  
Voluntary Income Tax Withholding  
Determining Your Deposit Schedule  
States must allow unemployment compensation recipients  
to elect to have federal income tax withheld at a 10% rate.  
Recipients paid under the Railroad Unemployment  
Insurance Act may also elect withholding at a 10% rate.  
There are two deposit schedules—monthly and  
semiweekly—for determining when you deposit withheld  
federal income tax. These schedules tell you when a  
deposit is due after a tax liability arises (that is, you make  
a payment subject to federal income tax withholding,  
including backup withholding). Before the beginning of  
each calendar year, you must determine which of the two  
deposit schedules you’re required to use.  
For 2024, you're a monthly schedule depositor for Form  
945 if the total tax reported on your 2022 Form 945 (line 3)  
was $50,000 or less. If the total tax reported for 2022 was  
more than $50,000, you're a semiweekly schedule  
depositor.  
Recipients of any of the following payments may  
request federal income tax withholding at a rate of 7%,  
10%, 12%, or 22%.  
Social security and Tier 1 railroad retirement benefits.  
Certain crop disaster payments.  
Commodity Credit Corporation loans.  
Dividends and other distributions by an ANC.  
The payee may request voluntary withholding on Form  
W-4V or you may develop your own substitute form. Any  
voluntary withholding on these payments must be  
reported on Form 945 (and on the required information  
return—Form 1099-DIV, Form 1099-G, Form SSA-1099,  
or Form RRB-1099) and is subject to the deposit rules.  
If you're a monthly schedule depositor and  
accumulate a $100,000 liability or more on any  
!
CAUTION  
day during a calendar month, your deposit  
schedule changes on the next day to semiweekly for the  
remainder of the year and for the following year. For more  
information, see the $100,000 Next-Day Deposit Rule in  
section 11 of Pub. 15.  
Additional Information About  
Nonpayroll Payments  
Pub. 15-A includes information on federal income tax  
withholding from pensions and annuities (section 8).  
Pub. 15-T includes information on federal income tax  
Specific Instructions  
Line A. Final Return  
withholding from Indian gaming profits (section 7).  
The Instructions for Forms 1099-R and 5498 provide  
If you go out of business or end operations and you won't  
have to file Form 945 in the future, file a final return. Be  
sure to check the box on line A and enter the date that  
final nonpayroll payments were made. Also, attach a  
statement to your return showing the name of the person  
keeping the payment records and the address where  
those records will be kept.  
information about pensions, annuities, IRAs, and military  
retirement.  
The Instructions for Forms W-2G and 5754 provide  
information on withholding from gambling winnings.  
Part N in the General Instructions for Certain  
Information Returns provides information on backup  
withholding.  
For more information about dividends and other  
If you sell or transfer your business during the year, you  
and the new owner must each file a Form 945 for the year  
in which the transfer occurred. Report only the taxes you  
withheld.  
distributions by an ANC, see Notice 2013-77, 2013-50  
I.R.B. 632, available at IRS.gov/irb/  
-4-  
Instructions for Form 945 (2023)  
 
When two businesses merge, the continuing firm must  
file a return for the year in which the change took place  
and the other firm should file a final return.  
the year reported on line 7M of the Monthly Summary of  
Federal Tax Liability, or line M of Form 945-A.  
Line 4. Total Deposits  
Changing from one form of business to another, such  
as from a sole proprietorship to a partnership or  
corporation, is considered a transfer. If a transfer occurs,  
you may need a new EIN. See Pub. 1635 and section 1 of  
Pub. 15 for more information.  
Enter your total Form 945 deposits for the year, including  
any overpayment that you applied from filing Form 945-X  
in 2023, and any overpayment that you applied from your  
2022 return.  
Line 5. Balance Due  
Attach a statement to your return with all the following  
information.  
If line 3 is more than line 4, enter the difference on line 5.  
Otherwise, see Overpayment, later. You don't have to pay  
if line 5 is under $1. Generally, you should have a balance  
due only if your total taxes for the year (line 3) are less  
than $2,500. If you made payments under the accuracy of  
deposits rule, see section 11 of Pub. 15.  
The new owner's name (or the new name of the  
business).  
Whether the business is now a sole proprietorship,  
partnership, or corporation.  
The kind of change that occurred (a sale or transfer).  
The date of the change.  
If you were required to make federal tax deposits, pay  
the amount shown on line 5 by EFT. If you weren't required  
to make federal tax deposits or you’re a monthly schedule  
depositor making a payment under the accuracy of  
deposits rule (see section 11 of Pub. 15), you may pay the  
amount shown on line 5 by EFT, credit card, debit card,  
check, money order, or EFW. For more information on  
electronic payment options, go to IRS.gov/Payments.  
The name of the person keeping the payroll records and  
the address where those records will be kept.  
If no sale or transfer occurred, or you don’t know the  
name of the person to whom the business was sold or  
transferred, that fact should be included in the statement.  
Completing Form 945  
Enter dollars to the left of the preprinted line and cents to  
the right of it. Don't round entries to whole dollars. Always  
show an amount for cents, even if it is zero.  
If you pay by EFT, credit card, or debit card, file your  
return using the Without a payment address under Where  
To File, earlier. Don't file Form 945-V, Payment Voucher. If  
you pay by check or money order, make it payable to  
“United States Treasury.” Enter your EIN, “Form 945,and  
“2023” on your check or money order. Complete Form  
945-V and enclose with Form 945.  
Line 1. Federal Income Tax Withheld  
Enter the federal income tax that you withheld (or were  
required to withhold) from pensions (including  
distributions from tax-favored retirement plans, for  
example, section 401(k), section 403(b), and  
If line 3 is $2,500 or more and you deposited all taxes  
when due, the amount on line 5 should be zero.  
governmental section 457(b) plans), annuities, IRA  
distributions, military retirement, Indian gaming profits,  
and gambling winnings (regular gambling withholding  
only; backup withholding on gambling winnings is  
reported on line 2). Also, enter any voluntary amount that  
you withheld on certain government payments, and on  
dividends and other distributions by an ANC.  
If you didn't make deposits as required and  
instead pay the taxes with Form 945, you may be  
!
CAUTION  
subject to a penalty.  
What if you can't pay in full? If you can't pay the full  
amount of tax you owe, you can apply for an installment  
agreement online.  
Federal income tax withholding reported on Form  
W-2 must be reported on Form 941, Form 943,  
!
CAUTION  
Form 944, or Schedule H (Form 1040), as  
You can apply for an installment agreement online if:  
appropriate.  
You can't pay the full amount shown on line 5,  
The total amount you owe is $25,000 or less, and  
You can pay the liability in full in 24 months.  
Line 2. Backup Withholding  
To apply using the Online Payment Agreement  
Enter any backup withholding that you withheld (or were  
required to withhold), including backup withholding on  
gambling winnings. See part N in the General Instructions  
for Certain Information Returns for more information on  
backup withholding.  
Application, go to IRS.gov/OPA.  
Under an installment agreement, you can pay what you  
owe in monthly installments. There are certain conditions  
you must meet to enter into and maintain an installment  
agreement, such as paying the liability within 24 months,  
and making all required deposits and timely filing tax  
returns during the length of the agreement.  
If your installment agreement is accepted, you will be  
charged a fee and you will be subject to penalties and  
interest on the amount of tax not paid by the due date of  
the return.  
Regulated investment companies (RICs) and real  
estate investment trusts (REITs) must report any backup  
withholding on Form 945 in the year that the dividends are  
actually paid. This includes January payments of  
dividends declared during October, November, and  
December of the prior year. See the Instructions for Form  
1099-DIV for special reporting requirements.  
Line 6. Overpayment  
Line 3. Total Taxes  
If line 4 is more than line 3, enter the difference on line 6.  
Add lines 1 and 2. If total taxes are $2,500 or more, the  
amount reported on line 3 must equal the total liability for  
Never make an entry on both lines 5 and 6.  
Instructions for Form 945 (2023)  
-5-  
   
If you deposited more than the correct amount for the  
year, you can have the overpayment refunded or applied  
to your next return by checking the appropriate box.  
Check only one box below line 6. If you don't check either  
box or if you check both boxes, generally we will apply the  
overpayment to your next return. Regardless of any box  
you check or don't check on line 6, we may apply your  
overpayment to any past due tax account that is shown in  
our records under your EIN.  
The authorization will automatically expire 1 year from  
the due date (without regard to extensions) for filing your  
Form 945. If you or your designee wants to terminate the  
authorization, write to the IRS office for your location using  
the Without a payment address under Where To File,  
earlier.  
Who Must Sign (Approved Roles)  
The following persons are authorized to sign the return for  
each type of business entity.  
If line 6 is under $1, we will send a refund or apply it to  
your next return only if you ask us in writing to do so.  
Sole proprietorship—The individual who owns the  
business.  
Corporation (including a limited liability company  
Line 7. Monthly Summary of Federal  
Tax Liability  
(LLC) treated as a corporation)—The president, vice  
president, or other principal officer duly authorized to sign.  
Partnership (including an LLC treated as a  
This is a summary of your monthly tax liability, not  
partnership) or unincorporated organization—A  
responsible and duly authorized partner, member, or  
officer having knowledge of its affairs.  
a summary of deposits made. If line 3 is less than  
!
CAUTION  
$2,500, don't complete line 7 or Form 945-A.  
Complete line 7 only if you were a monthly schedule  
depositor for the entire year and line 3 is $2,500 or more.  
Single-member LLC treated as a disregarded entity  
for federal tax purposes—The owner of the LLC or a  
principal officer duly authorized to sign.  
Trust or estate—The fiduciary.  
The amount entered on line 7M must equal the  
amount reported on line 3.  
Form 945 may also be signed by a duly authorized  
!
CAUTION  
agent of the taxpayer if a valid power of attorney has been  
filed.  
Report your liabilities on Form 945-A instead of on  
line 7 if either of the following applies.  
Alternative signature method. Corporate officers or  
duly authorized agents may sign Form 945 by rubber  
stamp, mechanical device, or computer software program.  
For details and required documentation, see Rev. Proc.  
2005-39, 2005-28 I.R.B. 82, available at  
You were a semiweekly schedule depositor  
during 2023. Don't complete entries A through M of line 7.  
Instead, complete and file Form 945-A with Form 945.  
You were a monthly schedule depositor for 2023 and  
during any month you accumulated nonpayroll taxes of  
$100,000 or more. Because this converted you to a  
semiweekly schedule depositor for the remainder of 2023  
(and for 2024), you must report your liabilities on Form  
945-A for the entire year. Don't complete entries A through  
M of line 7. For more information, see the $100,000  
Next-Day Deposit Rule in section 11 of Pub. 15.  
Paid Preparer Use Only  
A paid preparer must sign Form 945 and provide the  
information in the Paid Preparer Use Only section if the  
preparer was paid to prepare Form 945 and isn't an  
employee of the filing entity. Paid preparers must sign  
paper returns with a manual signature. The preparer must  
give you a copy of the return in addition to the copy to be  
filed with the IRS.  
Third-Party Designee  
If you want to allow an employee, a paid tax preparer, or  
another person to discuss your Form 945 with the IRS,  
check the “Yes” box in the Third-Party Designee section of  
Form 945. Enter the name, phone number, and five-digit  
personal identification number (PIN) of the specific person  
to speak with—not the name of the firm that prepared your  
return. The designee may choose any five numbers as his  
or her PIN.  
If you're a paid preparer, enter your Preparer Tax  
Identification Number (PTIN) in the space provided.  
Include your complete address. If you work for a firm,  
enter the firm's name and the EIN of the firm. You can  
apply for a PTIN online or by filing Form W-12. For more  
information about applying for a PTIN online, go to  
IRS.gov/PTIN. You can't use your PTIN in place of the EIN  
of the tax preparation firm.  
By checking "Yes," you authorize the IRS to talk to the  
person you named (your designee) about any questions  
we may have while we process your return. You also  
authorize your designee to do all of the following.  
Generally, don't complete this section if you're filing the  
return as a reporting agent and have a valid Form 8655 on  
file with the IRS. However, a reporting agent must  
complete this section if the reporting agent offered legal  
advice, for example, advising the client on determining  
whether federal income tax withholding is required on  
certain payments.  
Give us any information that is missing from your return.  
Call us for information about the processing of your  
return.  
Respond to certain IRS notices that you have shared  
with your designee about math errors and return  
preparation. The IRS won't send notices to your designee.  
Privacy Act and Paperwork Reduction Act Notice. We  
ask for the information on Form 945 to carry out the  
Internal Revenue laws of the United States. We need it to  
figure and collect the right amount of tax. Sections 3402,  
3405, and 3406 of the Internal Revenue Code require  
You’re not authorizing your designee to bind you to  
anything (including additional tax liability) or to otherwise  
represent you before the IRS. If you want to expand the  
designee's authorization, see Pub. 947.  
-6-  
Instructions for Form 945 (2023)  
 
taxpayers to pay over to the IRS federal income tax  
withheld from certain nonpayroll payments and  
information to other countries under a tax treaty, to federal  
and state agencies to enforce federal nontax criminal  
laws, or to federal law enforcement and intelligence  
agencies to combat terrorism.  
distributions, including backup withholding. Form 945 is  
used to report these withholdings. Section 6011 requires  
you to provide the requested information if the tax is  
applicable to you. Section 6109 requires you to provide  
your identification number. If you fail to provide this  
information in a timely manner, or provide false or  
fraudulent information, you may be subject to penalties.  
The time needed to complete and file Form 945 will  
vary depending on individual circumstances. The  
estimated average time is:  
Recordkeeping .  
Learning about the law or the form.  
Preparing and sending the form to the IRS  
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5 hr., 58 min.  
24 min.  
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 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  
confidential, as required by section 6103. However,  
section 6103 allows or requires the IRS to disclose or give  
the information shown on your tax return to others  
described in the Code. For example, we may disclose your  
tax information to the Department of Justice for civil and  
criminal litigation, and to cities, states, the District of  
Columbia, and U.S. commonwealths and territories for use  
in administering their tax laws. We may also disclose this  
30 min.  
If you have comments concerning the accuracy of these  
time estimates or suggestions for making Form 945  
simpler, we would be happy to hear from you. You can  
send us comments from IRS.gov/FormComments. Or you  
can send your comments to the Internal Revenue Service,  
Tax Forms and Publications Division, 1111 Constitution  
Ave. NW, IR-6526, Washington, DC 20224. Don't send  
Form 945 to this address. Instead, see Where To File,  
earlier.  
Instructions for Form 945 (2023)  
-7-