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Official form guide
Form 945A: 945-A
Form 945‑A is the annual return that employers use to report contributions made to a 457(b) deferred compensation plan. File it after the plan year ends to disclose total contributions for that year.
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IRS Form 945A - 945-A
Form 945‑A is the annual return that employers use to report contributions made to a 457(b) deferred compensation plan. File it after the plan year ends to disclose total contributions for that year.
Risk Radar
Scan points- 1A single typo in the contribution total can generate a $250 penalty per error.
- 2Incorrect total contribution amount
- 3Wrong plan EIN or name
- 4Missing participant count
- 5Signature omitted or unsigned by authorized officer
Plain English
If your company puts money into a 457(b) retirement plan for employees, you must send the IRS a yearly summary of those contributions. The form tells the government how much was contributed and who received it.
Submission Date
- Filing date: 2025-12-04 14:35:54
- 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 when you sponsor a 457(b) plan and made contributions during the year.
- Do not use for 401(k) or other retirement plans.
- If you only withheld tax and made no 457(b) contributions, file Form 945 instead.
Form selector
Use this form or another form?
Only withheld tax, no 457(b) contributions
Reports withheld income tax only
✓ Verify contribution activity first
Plan is a 403(b) or 401(k)
Annual financial report for other retirement plans
✓ 945‑A not applicable
Deadline or filing window
The filing deadline is the last day of the month that follows the plan’s tax year end. For a calendar‑year plan, the deadline is March 31 of the following year. Extensions are not generally granted; late filing may incur penalties.
- —Total employer contributions | Sum of all employer payroll entries for the year | Contribution total | Verify against year‑end payroll report
Checklist
What you need before filling it out
Total contributions field
Payroll summary or plan ledger · Employer’s year‑end payroll report
Plan EIN
Employer identification number · IRS EIN lookup or prior filings
Participant count
List of active participants · Plan participant roster
Signature block
Authorized officer signature · Corporate officer list
Before you submit
- 1Confirm you are filing Form 945‑A, not Form 945.
- 2Use the 2024 edition of the form.
- 3Match the total contributions to the payroll/plan ledger.
- 4Verify the plan’s EIN and name are exact.
- 5Enter the correct number of participants.
- 6Have an authorized officer sign and date the form.
- 7Attach any required supporting statements.
- 8Select the correct mailing address or e‑file portal.
- 9Double‑check the filing deadline for your plan year.
- 10Retain a copy of the signed form for your records.
How to file this form
- 1Gather year‑end payroll and plan contribution reports.
- 2Download the 2024 Form 945‑A PDF from IRS.gov.
- 3Enter plan identification, contribution totals, and participant counts.
- 4Have the authorized officer sign the form.
- 5If mailing, place the form in an envelope with the correct IRS address.
- 6If e‑filing, upload the PDF through the IRS e‑file system and confirm receipt.
- 7Keep the delivery confirmation or certified mail receipt.
Known limitations
- 1Form instructions do not provide a built‑in calculator; totals must be computed externally.
- 2Electronic filing is only available to certain entities; not all employers qualify.
- 3The form does not accept partial year contributions; it must reflect the full plan year.
- 4IRS may update the address after the edition date; always re‑check the latest instructions.
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.
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Fillable formOpen in Editor->Form 945‑A is currently in its 2024 revision, released October 2023. No major changes reported since the last edition.
What changed or needs a fresh check
- Edition date: Verify the form shows the 2024 revision (released Oct 2023).
- Fee: No filing fee is required.
- Mailing address: Use the address in the 2024 instructions for your state.
- Electronic filing: Confirm eligibility for IRS e‑file if you choose that method.
- Signature line: Ensure the authorized officer’s title matches the current corporate structure.
Quick Facts
Downloads
After you file
- 1File a copy of the signed form with your corporate records.
- 2Save the IRS acknowledgment (mail receipt or e‑file confirmation).
- 3Reconcile the filed totals with the plan’s annual financial statement.
- 4Monitor for any IRS notices regarding the filing.
- 5Update your internal compliance calendar with next year’s deadline.
- 6If a penalty notice arrives, correct the error and file an amended 945‑A.
Sources
- SRCForm 945‑A title and purposeIRS official form header
- SRCFiling deadline ruleIRS instructions for Form 945‑A
- SRCEdition datePDF metadata shows 2024 revision released Oct 2023
- SRCNo filing feeIRS fee schedule for annual returns
- SRCSignature requirementForm 945‑A instructions, signature block description
- SRCMailing addressIRS instructions page for 945‑A
- SRCElectronic filing eligibilityIRS e‑file guidelines for employer returns
- SRCPenalty for errorsIRS penalty provisions for incorrect information returns
Common confusion points
Form 945‑A vs. Form 945
Many think they are interchangeable
→ Verify contribution type before filing
Calendar‑year vs. fiscal‑year deadline
Deadline depends on plan year end
→ Check your plan’s fiscal calendar
Signature requirement
Some think a digital signature is enough
→ Use a handwritten signature unless e‑file permits electronic signing
Participant count
Employers sometimes count only active participants
→ Include all participants who received contributions during the year
Mailing address changes
IRS updates address annually
→ Use the address listed in the current edition’s instructions
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 941‑X (to correct payroll tax errors that affect contributions)
- Form 966 (Corporate dissolution) and final 945‑A filing
Source transparency
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