Use this form to report your federal tax liability (based on the dates payments were made or wages were paid) for the following tax returns. Forms 945 and 945-X for federal income tax withholding on nonpayroll payments. Forms CT-1 and CT-1 X for both employee and employer Tier I taxes and employer Tier II taxes. Forms 944 and 944-X for federal income tax withheld plus both employee and employer social security and Medicare taxes. Current Revision Form 945-A PDF Recent Developments None at this time. Other Items You May Find Useful All Form 945-A Revisions About Form 944, Employer's Annual Federal Tax Return About Form 945, Annual Return of Withheld Federal Income Tax About Form CT-1, Employer's Annual Railroad Retirement Tax Return Other Current Products