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Form 945: Annual Return of Withheld Federal Income Tax
IRS Form 945 is the Annual Return of Withheld Federal Income Tax used to report federal income tax withheld from nonpayroll payments by those who withhold or are required to withhold it.
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IRS Form 945 - Annual Return of Withheld Federal Income Tax
IRS Form 945 is the Annual Return of Withheld Federal Income Tax used to report federal income tax withheld from nonpayroll payments by those who withhold or are required to withhold it.
Risk Radar
Scan points- 1Do not report withholding on Form 945 that should be reported on Form 1042; this causes misreporting.
- 2Failing to report backup withholding on Form 945, line 2 when required for H-2A workers.
- 3Reporting tax liability that should be reported on Form 1042 instead of Form 945.
- 4Not filing the Form 945 if you have no nonpayroll tax liability for a given year.
- 5Failing to use the correct IRS mailing address based on your location when submitting paper copies.
Plain English
This form lets you tell the IRS about the federal income tax that has been taken out of payments made to people for work that isn't standard payroll. You must file Form 945 if you withheld or were required to withhold taxes from these nonpayroll payments. For instance, you report wages paid to foreign agricultural workers who earn $600 or more.
Submission Date
- Filing date: 2025-10-15 22:10:15
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when withholding or being required to withhold federal income tax (including backup withholding) from nonpayroll payments.
- Do not use this form when you have no nonpayroll tax liability for the year.
- Check Form 1099-MISC instead when reporting wages and backup withholding for foreign agricultural workers on H-2A visas.
Form selector
Use this form or another form?
Paying balance due by check or money order
Use this voucher to accompany the payment with Form 945.
✓ Confirm you are using Form 945-V when paying by check/money order.
Paying balance due via EFT (Electronic Funds Transfer)
File your return without a payment address and do not file Form 945-V.
✓ Verify the required filing address if submitting electronically or mailing without payment.
Reporting H-2A wages with backup withholding
The employer must report the wages and backup withholding on this form, in addition to Form 945.
✓ Ensure both Form 1099-MISC and Form 945 are completed for these workers.
Deadline or filing window
For tax year 2025, the standard filing deadline for Form 945 is February 2, 2026. However, if you made timely deposits covering the full taxes due, you may file by the extended date of February 10, 2026. If a due date falls on a weekend or holiday, you can file on the next business day.
Checklist
What you need before filling it out
Purpose of Form 945
Report federal income tax withheld (or required to be withheld) from nonpayroll payments · Instructions p.2
Who must file Form 945
Anyone who withholds or is required to withhold federal income tax from nonpayroll payments · Instructions p.3
Payment Method Check/Money Order
Pay to “United States Treasury” · Instructions p.6 / Form p.3
Line 5 Amount Rule
If line 3 is $2,500 or more AND all taxes were deposited when due · Instructions p.6
Installment Agreement Limit
Total owed is $25,000 or less and can be paid in full within 24 months · Instructions p.6
EFT Payment Filing Address
Use the address listed under 'Without a payment address' section (Instructions) · Form p.3 / Instructions p.3
Before you submit
- 1Verify you have completed the entity information above line A on Form 945.
- 2Confirm that if paying by check or money order, you have completed and attached Form 945-V.
- 3Ensure your payment (if applicable) is made payable to “United States Treasury.”
- 4Check that you entered your EIN on Form 945-V, line 1.
- 5Verify the tax year listed on Form 945 matches the tax year written on Form 945-V.
- 6If paying by check/money order, confirm the amount on Form 945-V, line 2 is correct.
- 7Confirm that if Line 3 of Form 945 is $2,500 or more and deposits were made when due, Line 5 is zero.
How to file this form
- 1Complete the entity information above line A on Form 945.
- 2Fill out all required lines of Form 945 based on your withholding activities.
- 3If paying by check or money order, complete and attach Form 945-V, ensuring you enter the EIN, payment amount, and payee details.
- 4Mail the return to the address listed for your location (or use an electronic filing portal), proving mailing via USPS if sending to a P.O. box.
Known limitations
- 1Filing Form 945 is not required for years where a filer has no nonpayroll tax liability.
- 2The term “legal holiday” for deposit purposes includes only those legal holidays listed in the Instructions for Form 945 (2025) Catalog Number 20534D Sep 22, 2025.
- 3If filing a paper return, PDSs cannot deliver to P.O. boxes; USPS must be used for mailing items to a P.O. box address.
Field map
Compact field-by-field guide
Employer Info
1 items
Full legal name and Employer Identification Number.
Quarter
1 items
Select the calendar quarter this return covers.
Wages
1 items
Sum of all wages, tips, and other compensation paid to employees during the quarter.
Withholding
1 items
Total federal income tax withheld from employee paychecks.
SS & Medicare
1 items
Wages subject to Social Security tax (capped) and Medicare tax (uncapped).
Deposit
1 items
Indicate your deposit schedule: monthly, semiweekly, or next-day rule if over $100k.
Signatures
1 items
Must be signed by an authorized officer or agent of the employer.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and readers should check IRS.gov/Form945 for the latest information regarding Form 945.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Payment voucher number — confirm you complete Form 945-V (if paying by check/money order).
- EIN entry — confirm your Employer Identification Number is entered on Form 945-V, line 1.
- Tax year — confirm the tax year is listed on Form 945 and Form 945-V.
- Payment amount — confirm the exact dollar/cents amount is entered on Form 945-V, line 2.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 945.
- 2If an error is found on a previously filed Form 945, make the correction using Form 945-X.
- 3If you file electronically, use Modernized e-File (MeF) for filing Form 945-X.
- 4Federal tax deposits must be made by electronic funds transfer (EFT).
Sources
- SRCInstructions p.1 — Direct deposit of Form 945 refund is now available due to Executive Order (EO) 14247, issued on March 25, 2025.
- SRCInstructions p.1 — To access the IRS business tax account, one goes to IRS.gov/BusinessAccount.
- SRCInstructions p.2 — Telephone help for Form 945 questions is available at 800-829-4933 or 800-829-4059 (TDD/TTY), Monday–Friday from 7:00 a.m. to 7:00 p.m. local time.
- SRCInstructions p.3 — Form 945 is used to report federal income tax withheld or required to be withheld from nonpayroll payments.
- SRCInstructions p.3 — If you withhold or are required to withhold federal income tax (including backup withholding) from nonpayroll payments, you must file Form 945.
- SRCInstructions p.3 — The address for the IRS mailing box is Box 932300 Louisville, KY 40293-2300.
Common confusion points
When should I file Form 945?
You must file it if you withhold or are required to withhold federal income tax (including backup withholding) from nonpayroll payments.
→ Confirm you have a nonpayroll tax liability for the year.
What counts as a 'nonpayroll payment'?
Nonpayroll payments include compensation of $600 or more paid to foreign agricultural workers on H-2A visas, among other types mentioned in the instructions.
→ Check if your payments are not wages reported on Form W-2.
How do I report backup withholding for an H-2A worker?
The employer must report the wages and backup withholding on Form 1099-MISC, and also report the backup withholding specifically on Form 945, line 2.
→ Verify that the backup withholding is reported on both Form 1099-MISC and Form 945, line 2.
What happens if my filing due date falls on a weekend or holiday?
If any due date for filing falls on a Saturday, Sunday, or legal holiday, you may file your return on the next business day.
→ Check the specific date against the list of legal holidays in the instructions.
Can I just send Form 945 to a P.O. box if using a PDS?
No, PDSs cannot deliver to P.O. boxes; you must use the USPS for mailing items to a P.O. box address.
→ Confirm that your filing method allows delivery to a P.O. box.
Does Form 945 cover all types of withholding?
It is used to report federal income tax withheld (or required to be withheld) from nonpayroll payments, which includes pensions/annuities and Indian gaming profits among others.
→ Review the specific type of payment being reported against the categories listed in the instructions.
Workflow map
Related forms and next steps
Before
Current
Often used with
⚠ If something goes wrong
- Form 945-X is used to correct a previously filed Form 945 or amend it.
Questions about IRS Form 945
What is IRS Form 945 used for?
This form lets you tell the IRS about the federal income tax that has been taken out of payments made to people for work that isn't standard payroll. You must file Form 945 if you withheld or were required to withhold taxes from these nonpayroll payments. For instance, you report wages paid to foreign agricultural workers who earn $600 or more.
Who must file IRS Form 945?
Anyone who withholds or is required to withhold federal income tax (including backup withholding) from nonpayroll payments must file Form 945.
What information does IRS Form 945 require?
The form collects details on the withheld taxes from nonpayroll payments. Specifically, it reports wages and backup withholding information, such as that related to foreign agricultural workers on H-2A visas.
When is IRS Form 945 due?
For tax year 2025, Form 945 is due by February 2, 2026. If timely deposits were made for full payment of the taxes due, the filing deadline can be extended to February 10, 2026.
Where do I file IRS Form 945?
Filing electronically via IRS.gov/EmploymentEfile is encouraged. For paper returns, mailing depends on your location; if using a PDS, use the address listed for your area (PDSs cannot deliver to P.O. boxes).
How do I complete IRS Form 945?
Complete the required sections of Form 945, ensuring you correctly detail the withheld amounts. If applicable, enter any overpayment difference on line 6a (if line 4 exceeds line 3). Finally, ensure the return is properly signed before sending it to the correct IRS location.
What happens if IRS Form 945 is filed incorrectly?
If filing or paying late, penalties and interest are charged at a rate set by law, unless reasonable cause not due to willful neglect is proven.
When should I file Form 945?
You must file it if you withhold or are required to withhold federal income tax (including backup withholding) from nonpayroll payments. Confirm you have a nonpayroll tax liability for the year.
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