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Form 945A: Annual Record of Federal Tax Liability
IRS Form 945-A is the Annual Record of Federal Tax Liability used to report federal tax liability for certain filers. This form must be filed by semiweekly schedule depositors, and the threshold requiring a next-day deposit is $100,000.
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IRS Form 945A - Annual Record of Federal Tax Liability
IRS Form 945-A is the Annual Record of Federal Tax Liability used to report federal tax liability for certain filers. This form must be filed by semiweekly schedule depositors, and the threshold requiring a next-day deposit is $100,000.
Risk Radar
Scan points- 1Ensure the total tax liability on Line M exactly matches the corrected amount on the accompanying Form 945, CT-1, or 944.
- 2Filing without ensuring your EIN and name match those on the attached Form 945/CT-1/944.
- 3Completing Form 945-A when the net tax liability for the return period is less than $2,500.
- 4For monthly depositors, failing to file if you did not accumulate $100,000 in a month.
- 5Entering tax liabilities based on accrual date instead of actual payment/wage date.
Plain English
This form shows the IRS how much federal tax an employer or business owes over the course of a year based on when payments were actually made. It acts as a yearly summary that must accompany other annual tax forms like Form 945. If you are required to file this, it confirms your total liability for the period.
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 this form when reporting your federal tax liability (based on payment or wage dates) for specific tax returns, provided you are a semiweekly schedule depositor.
- Do not use Form 945-A to show federal tax deposits because the IRS receives that data from electronic funds transfers.
- Check Form 945 instead when reporting federal income tax withholding on nonpayroll payments.
Form selector
Use this form or another form?
Alaska Native Corp distribution
Use this for dividends where the recipient elected voluntary income tax withholding.
✓ Verify that you are tracking employee and employer shares.
Social Security/Medicare Withholding
Use this when reporting federal income tax withheld plus both the employee share and the employer share of social security and Medicare taxes.
✓ Ensure you account for the qualified small business payroll tax credit.
Amended Liability (Monthly)
Use this when filing an amended Form 945-A specifically for monthly schedule depositors who made an error on their original monthly totals.
✓ Only enter the monthly totals, not daily entries.
Tax Decrease Filing
Use this when filing an amended Form 945-A because you have a tax decrease and are submitting it alongside the amending form.
✓ Confirm both a tax decrease and the associated return type apply.
Deadline or filing window
The filing trigger is when your Form 945, CT-1, or 944 is due. If you owe tax and file after that due date, you must use an amended Form 945-A to avoid penalties. No specific extension period is stated for the form itself in this excerpt.
Checklist
What you need before filling it out
Calendar Year
Name as shown on Form 945, etc. · Form 945-A (p.1)
Employer Identification Number (EIN)
Your specific EIN number · Form 945-A (p.1)
Monthly Tax Liability Totals
The calculated total for each month (lines 1 through 31) · Form 945-A (p.1)
Total Tax Liability Calculation
The sum of monthly totals · Form 945-A (p.1)
Deposit Data Source
Electronic funds transfers · Instructions p.2 / Form p.1
Tax Decrease Condition
Applicable when filing with CT-1 X or 944-X · Instructions p.4
Before you submit
- 1Verify that your total annual tax liability equals the amount reported on Form 944, line 9.
- 2Confirm that daily tax liability reported on Form 945-A is not reduced below zero.
- 3Ensure you have accounted for the qualified small business payroll tax credit when calculating monthly totals (if applicable).
- 4Check that the Calendar Year matches the year shown on your accompanying return forms (Form 945, etc.).
- 5Confirm that if filing an amended Form 945-A, it is being submitted with the relevant amending form (e.g., Form 945-X).
- 6Verify that you are using the correct tax liability amount for each month, not a deposit figure.
- 7If monthly schedule depositing, ensure only monthly totals are entered and daily entries are omitted.
How to file this form
- 1Complete Form 945-A by entering your Employer Identification Number (EIN) and the correct Calendar Year.
- 2Calculate and enter the total federal tax liability for each month onto the corresponding line on Form 945-A.
- 3Sum the monthly totals to determine the final annual tax liability figure.
- 4File the original or amended Form 945-A at the address provided in your penalty notice (if applicable), ensuring you retain a copy.
Known limitations
- 1A monthly schedule depositor does not need to file Form 945-A if their net tax liability for the return period is less than $2,500.
- 2The COVID-19 related credit for qualified sick and family leave wages/compensation may no longer be claimed on Form 944 or Form CT-1, but can be claimed on Form 945-A if the wages were paid after March 31, 2020, and before October 1, 2021.
- 3For tax years beginning before 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 (this applies specifically when filing Form 944).
- 4When reporting prior period adjustments on Form 945-A with other forms, the current year's tax liability is not changed by adjustments reported on Forms 945-X, CT-1 X, or 944-X.
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 Revision December 2024, and users should refer to IRS.gov/Form945A for the latest information regarding Form 945-A Annual Record of Federal Tax Liability.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2024.
- Form number — confirm the title is Annual Record of Federal Tax Liability (Form 945-A).
- EIN field — ensure your Employer Identification Number is correctly entered.
- Calendar Year — verify the year matches the tax return forms being filed with.
- Tax liability amount — check that the total for each month equals the amount reported on Form 944, line 9 (unless adjustments apply).
- Filing status — confirm if you are a semiweekly schedule depositor or became one due to reaching $100,000 in tax liability.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 945-A after filing.
- 2If you file an amended Form 945-A, you do not have to submit your original Form 945-A.
- 3When filing an amended Form 945-A due to an error on the monthly tax liability section (for monthly depositors), only enter the monthly totals.
- 4If filing an amended Form 945-A, write "Amended" at the top of Form 945-A.
- 5The IRS will refigure and notify you of any change in penalty when filing an amended Form 945-A.
Sources
- SRCInstructions p.1 — The purpose of Form 945-A is to report federal tax liability based on the dates payments were made or wages were paid.
- SRCInstructions p.2 — File Form 945-A if you are a semiweekly schedule depositor, and monthly depositors who accumulate $100,000 or more in tax liability on any day of a calendar month must also file it for the entire year.
- SRCInstructions p.2 — A caution states not to complete Form 945-A if your net tax liability for the return period is less than $2,500.
- SRCInstructions p.3 — If you report a tax liability on Jan 1 but it was for March, prepare an amended Form 945-A showing the liability on March 1 and write "Amended" at the top.
- SRCInstructions p.4 — For monthly schedule depositors, filing an amended Form 945-A is needed if you were assessed an FTD penalty and made an error on the monthly tax liability section of Forms 945, CT-1, or 944.
- SRCInstructions p.4 — You may need to file an amended Form 945-A with Form 945-X, CT-1 X, or 944-X if you have a tax decrease and are filing those forms.
- SRCInstructions p.1 — The COVID-19 related credit for qualified sick and family leave wages/compensation is limited to leave taken after March 31, 2020, and before October 1, 2021.
Common confusion points
Who must file Form 945-A?
File it if you are a semiweekly schedule depositor, or if you are a monthly schedule depositor who accumulates $100,000 or more in tax liability on any day of a calendar month.
→ Check the deposit rules explained in section 11 of Pub. 15.
When should I file Form 945-A?
File it to report your federal tax liability based on when payments or wages were paid for specific tax returns (like Forms 945 and 945-X).
→ Confirm the form covers the relevant payment/wage dates.
What if my net tax liability is low?
Do not complete Form 945-A if your net tax liability for the return period is less than $2,500.
→ Verify that the final calculated net tax liability is above $2,500.
How do I file an amended Form 945-A?
File it when you need to correct previously reported tax liability, such as moving a reported liability from January 1 to March 1.
→ Ensure you clearly mark the form as "Amended" and adjust the date/amount accordingly.
Can adjustments on other forms change my Form 945-A?
No; when filing Form 945-A with Forms 945, CT-1, or 944, do not change your current year tax liability based on those adjustments.
→ Confirm the adjustment is reported on a Form 945-X, CT-1 X, or 944-X.
Where do I send my filing?
File at the address provided in the penalty notice you received (this applies to amended filings for monthly depositors).
→ Check your most recent IRS penalty notice for the correct mailing location.
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Questions about IRS Form 945A
What is IRS Form 945A used for?
This form shows the IRS how much federal tax an employer or business owes over the course of a year based on when payments were actually made. It acts as a yearly summary that must accompany other annual tax forms like Form 945. If you are required to file this, it confirms your total liability for the period.
Who must file IRS Form 945A?
Form 945-A must be filed by semiweekly schedule depositors. Monthly schedule depositors become semiweekly depositors if they accumulate $100,000 or more of tax liability on any day of a calendar month.
What information does IRS Form 945A require?
The form collects your employer identification number (EIN) and business name at the top. It requires you to enter your tax liabilities by month in spaces corresponding to when wages/compensation were paid or nonpayroll payments were made, culminating in the total for line M.
When is IRS Form 945A due?
Form 945-A must be filed every year with Form 945, CT-1, or 944 when those respective forms are due. The specific due date depends on which form it accompanies.
Where do I file IRS Form 945A?
The instructions do not specify a single service center address for all filings. When filing, the form must be submitted with its accompanying Form 945, CT-1, or 944.
How do I complete IRS Form 945A?
First, enter your business EIN and name exactly as assigned by the IRS at the top of Form 945-A. Next, enter the calendar year to which the form is attached. Finally, detail your monthly tax liabilities in the corresponding spaces, ensuring the total on line M matches the totals reported on Forms 945, CT-1, or 944.
What happens if IRS Form 945A is filed incorrectly?
If you file late and owe tax, failing to use an amended Form 945-A can result in the IRS assessing an “averaged” Failure-to-Deposit (FTD) penalty. The total tax on line M must match corrected amounts from other forms.
Who must file Form 945-A?
File it if you are a semiweekly schedule depositor, or if you are a monthly schedule depositor who accumulates $100,000 or more in tax liability on any day of a calendar month. Check the deposit rules explained in section 11 of Pub. 15.
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