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IRSEmployment & Payroll Tax (940/941 Series)

Official form guide

Form 945: 945

Form 945 is the Annual Return of Withheld Federal Income Tax. Employers use it to report and remit backup withholding and withheld tax on non‑employee compensation for the calendar year.

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Form Overview

IRS Form 945 - 945

Form 945 is the Annual Return of Withheld Federal Income Tax. Employers use it to report and remit backup withholding and withheld tax on non‑employee compensation for the calendar year.

The form captures total backup withholding, total tax on non‑employee compensation, and the amount already sent to the IRS.

Risk Radar

Scan points
  • 1A single mis‑calculated total can generate a penalty that exceeds the tax owed.
  • 2Arithmetic errors in total withheld
  • 3Using the wrong mailing address for your state
  • 4Missing the January 31 deadline
  • 5Failing to attach the payment voucher when a balance is due

Plain English

If you hold back federal income tax from payments like interest, dividends, or contractor fees, you must file Form 945 once a year. It tells the IRS how much you kept and sends that money to the government.

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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Glossary Terms

income taxinterestfederalincomemoney

Hover a term to preview the meaning.

What this form is for

  • Use when you performed backup withholding on payments during the year.
  • Do not use if you only filed quarterly Form 941 for payroll taxes.
  • Check Form 1042‑S if you withheld tax on non‑resident alien income.

Form selector

Use this form or another form?

Backup withholding on employee wages

Quarterly filing, not annual

✓ Verify payroll frequency

Form 941

Withholding on foreign persons

Annual return for non‑resident withholding

✓ Different reporting codes

Form 1042

Tax on non‑employee compensation without backup withholding

Individual reporting, no Form 945 needed

✓ Ensure correct box usage

Form 1099‑NEC

Deadline or filing window

Form 945 must be filed by January 31 of the year following the tax year. If you filed Form 941 for the same period, you may have a later deadline, but the instructions state the January 31 date as the default. Late filing incurs a 5% penalty per month, up to 25%.

  • —Total backup withholding | Sum of all withholding amounts | Tax due | Verify totals against 1099‑NEC/INT

Checklist

What you need before filling it out

1

Line 1 – Total backup withholding

Backup withholding statements · Payroll or accounting records

⚠ Forgetting a payment✕ High
2

Line 2 – Tax on non‑employee compensation

1099‑NEC totals · Contractor payment logs

⚠ Double‑counting✕ Medium
3

Signature block

Authorized signature · Corporate resolution or power of attorney

⚠ Unauthorized signer✕ High
4

Payment voucher

Check or EFT details · Bank records

⚠ Missing or incorrect amount✕ Medium

Before you submit

  1. 1All backup‑withholding amounts added correctly
  2. 2Form totals match supporting 1099/withholding statements
  3. 3Signature block completed by an authorized person
  4. 4Correct mailing address for your state selected
  5. 5Payment voucher attached if tax is owed
  6. 6Form printed on legible paper or submitted via approved e‑file
  7. 7Copy retained for your records
  8. 8Deadline confirmed as January 31
  9. 9Electronic submission confirmation saved (if applicable)
  10. 10No stray pages or extraneous attachments

How to file this form

  1. 1Collect all backup‑withholding and 1099‑NEC/INT data for the calendar year.
  2. 2Calculate total amounts and fill in the corresponding lines on Form 945.
  3. 3Complete the payment voucher if a balance is due.
  4. 4Sign and date the form with an authorized signature.
  5. 5Choose filing method: mail to the address in the instructions or e‑file via an approved provider.
  6. 6If mailing, use certified mail and keep the receipt.
  7. 7If e‑filing, save the acknowledgment receipt.

Known limitations

  1. 1The form does not capture payroll taxes; those belong on Form 941.
  2. 2Only backup withholding and non‑employee compensation are reported here.
  3. 3State‑specific mailing addresses can change; verify each year.
  4. 4Electronic filing is limited to approved software providers.

Field map

Compact field-by-field guide

7 fields

Employer Info

1 items

Employer Name and EIN

Full legal name and Employer Identification Number.

Requiredtext

Quarter

1 items

Reporting Quarter

Select the calendar quarter this return covers.

Requiredselect

Wages

1 items

Total Wages and Tips

Sum of all wages, tips, and other compensation paid to employees during the quarter.

Requiredamount

Withholding

1 items

Federal Income Tax Withheld

Total federal income tax withheld from employee paychecks.

Requiredamount

SS & Medicare

1 items

Social Security and Medicare Wages

Wages subject to Social Security tax (capped) and Medicare tax (uncapped).

Requiredamount

Deposit

1 items

Deposit Schedule

Indicate your deposit schedule: monthly, semiweekly, or next-day rule if over $100k.

Requiredselect

Signatures

1 items

Authorized Officer Signature

Must be signed by an authorized officer or agent of the employer.

Requiredsignature
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Current form status
IRS

Form 945 is currently in its 2024 edition, reflecting the latest instructions for tax year 2023. No major revisions have been announced for the upcoming year.

What changed or needs a fresh check

  • Edition date: 2024 (covers tax year 2023)
  • Fee: None – filing is free, but payment of tax due is required
  • Mailing address: Verify the address for your state in the instructions
  • Electronic filing: Confirm eligibility for MeF submission
  • Signature requirement: Authorized officer or designated agent

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Quick Facts

Employers, payers, and withholding agents who performed backup withholding during the year file this form.
The form captures total backup withholding, total tax on non‑employee compensation, and the amount already sent to the IRS.
It is filed annually, generally by January 31 of the year following the tax year, unless you filed Form 941 for the same period.
Mail the completed form to the IRS address listed in the instructions for the applicable state, or file electronically through the Modernized e‑File (MeF) system if you are{eligible}." Not clearly stated in the provided official source" for the exact electronic gateway URL. "where_text": "Mail the completed form to the IRS address listed in the instructions for䢁
Incorrect totals can trigger penalties, interest, and a possible audit. The IRS matches the amounts you report with the information returns they receive from payees.
Gather all backup‑withholding statements and 1099‑NEC/1099‑INT records for the year. Total the amounts withheld, fill in the appropriate lines on Form 945, calculate any balance due, and attach a payment voucher if required. Review the form for arithmetic errors, then sign and date it. Submit by the deadline using the mailing address or an approved e‑file provider.

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After you file

  1. 1Store the signed copy and any payment proof for at least three years.
  2. 2Record the filing date and confirmation number in your accounting system.
  3. 3Reconcile the reported totals with the IRS transcript later in the year.
  4. 4Monitor for any IRS notices regarding under‑payment or errors.
  5. 5Update your internal withholding procedures based on any feedback.

Sources

  • SRCIRS Form 945 instructionsdescription of purpose and filing deadline
  • SRCIRS Publication 15backup withholding rules
  • SRCIRS Modernized e‑File (MeF) system eligibility list
  • SRCIRS penalty schedule for late filing of Form 945
  • SRCIRS address list for Form 945 by state
  • SRCIRS guidance on signature authority for tax returns

Common confusion points

Backup withholding vs. regular payroll tax

Many think Form 945 replaces Form 941

→ Verify which taxes you actually withheld

January 31 deadline vs. extended deadline for Form 941 filers

Some assume both share the same date

→ Check instructions for your filing method

Electronic filing eligibility

Not all payers qualify for MeF

→ Confirm with the IRS e‑file provider list

Payment voucher requirement

Some think a check alone is enough

→ Attach the voucher when tax is due

Signature authority

Unauthorized signers cause rejection

→ Use a corporate officer or designated agent

Workflow map

Related forms and next steps

4 signals

Before

Collect backup‑withholding statements and 1099‑NEC/INT

Current

945

After

Reconcile with IRS account transcript

Often used with

Form 945 – Annual Return of Withheld Federal Income Tax

⚠ If something goes wrong

  • Respond to IRS notice (CP2000, penalty notice) within 30 days

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Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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