Correcting a previously filed Form 945.
If you discover an error on a previously filed Form 945, make the correction using Form 945-X, Adjusted Annual Return
of Withheld Federal Income Tax or Claim for Refund. Form 945-X is a stand-alone form, meaning taxpayers can file Form 945-X
when an error is discovered. For more information, get the Instructions for Form 945-X or visit IRS.gov and type Correcting Employment Taxes
in the search box.
Federal tax deposits must be made by electronic funds transfer.
You must use electronic funds transfer to make all federal tax deposits. Generally, electronic funds transfers are
made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can arrange for your tax
professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Also,
you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service
provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service,
or other third party may have a fee.
For more information on making federal tax deposits, see section 11 of Pub. 15 (Circular E), Employer’s Tax Guide.
To get more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www.eftps.gov
, or call 1-800-555-4477. Additional information about EFTPS is also available in Pub. 966, Electronic Federal Tax Payment
System: A Guide to Getting Started.
Paid preparers must sign Form 945.
Paid preparers must complete and sign the paid preparer’s section of Form 945.
Credit or debit card payments.
Payors can pay the balance due shown on Form 945 by credit or debit card. Do not use a credit or debit card to make
federal tax deposits. For more information on paying your taxes with a credit or debit card, visit the IRS website at www.irs.gov/e-pay
How to get forms and publications.
You can get most IRS forms and publications by accessing the IRS website at IRS.gov or by calling the IRS at 1-800-TAX-FORM
You can call the IRS Business and Specialty Tax Line toll free at 1-800-829-4933 or 1-800-829-4059 (TTY/TDD for persons
who are deaf, hard of hearing, or have a speech disability) Monday–Friday 7 a.m.–7 p.m. local time (Alaska and Hawaii follow
Pacific time) for answers to your questions about completing Form 945, tax deposit rules, or obtaining an employer identification
Pub. 15 (Circular E) explains the rules for withholding, depositing, and reporting federal income tax. Pub. 15-A,
Employer's Supplemental Tax Guide, includes information on federal income tax withholding from pensions, annuities, and Indian
gaming profits. For information on withholding from gambling winnings, see the Instructions for Forms W-2G and 5754.
For a list of employment tax products, visit the IRS website at www.irs.gov/businesses
and select click on the Employment Taxes
link under “Businesses Topics.
Photographs of Missing Children
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring
these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.