Instructions for Form 945 - Introductory Material


Future Developments

For the latest information about developments related to Form 945 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form945.

What's New

Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC).   A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC by giving the ANC a completed Form W-4V, Voluntary Withholding Request. If the shareholder requests the withholding and the ANC agrees to withhold, dividends and other distributions paid by an ANC to a shareholder will be subject to voluntary income tax withholding. For more information see Notice 2013-77, 2013-50 I.R.B. 632, available at www.irs.gov/irb/2013-50_IRB/ar10.html.

Online payment agreement.   You may be eligible to apply for an installment agreement online if you have a balance due when you file your return. For more information, see What if you cannot pay in full, later.

Reminders

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, see the Instructions for Form 945-X or visit IRS.gov and enter “correcting employment taxes” in the search box.

Federal tax deposits must be made by electronic funds transfer (EFT).   You must use EFT to make all federal tax deposits. Generally, an EFT is 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 electronic 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 or 1-800-733-4829 (TDD). Additional information about EFTPS is also available in Pub. 966, Electronic Federal Tax Payment System: A Guide To Getting Started.

For an EFTPS deposit to be on time, you must submit the deposit by 8 p.m. Eastern time the day before the date the deposit is due.

Same-day wire payment option.

If you fail to submit a deposit transaction on EFTPS by 8 p.m. Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Collection Service (FTCS). To use the same-day wire payment method, you will need to make arrangements with your financial institution ahead of time. Please check with your financial institution regarding availability, deadlines, and costs. Your financial institution may charge you a fee for payments made this way. To learn more about the information you will need to provide your financial institution to make a same-day wire payment, visit the IRS website at www.irs.gov/e-pay and click on Same-Day Wire Federal Tax Payments.

Timeliness of federal tax deposits.

If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. A business day is any day other than a Saturday, Sunday, or legal holiday. The term “legal holiday” for deposit purposes includes only those legal holidays in the District of Columbia. Legal holidays in the District of Columbia are provided in Pub. 15 (Circular E).

Electronic filing and payment.   Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and paying easier. Spend less time worrying about taxes and more time running your business. Use e-file and EFTPS to your benefit.
  • For e-file, visit the IRS website at www.irs.gov/efile for additional information.

  • For EFTPS, visit www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD) for additional information.

  
If you are filing your tax return or paying your federal taxes electronically, a valid employer identification number (EIN) is required at the time the return is filed or the payment is made. If a valid EIN is not provided, the return or payment will not be processed. This may result in penalties.

Electronic funds withdrawal (EFW).

If you file Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. However, do not use EFW to make federal tax deposits. For more information on paying your taxes using EFW, visit the IRS website at www.irs.gov/e-pay. A fee may be charged to file electronically.

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.

Paid preparers must sign Form 945.   Paid preparers must complete and sign the paid preparer’s section of Form 945.

Outsourcing payor's tax duties.   Payors are responsible to ensure that tax returns are filed and deposits and payments are made, even if the payor contracts with a third party to perform these acts. The payor remains responsible if the third party fails to perform any required action. If you choose to outsource any of your tax duties (that is, withholding, reporting, and paying over federal income tax) to a third-party payer, such as a payroll service provider or reporting agent, visit IRS.gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic.

How to get forms and publications.   You can get most IRS forms and publications at IRS.gov or by calling the IRS at 1-800-TAX-FORM (1-800-829-3676).

Where can you get telephone help?   For answers to your questions about completing Form 945 or tax deposit rules, you can call the IRS at 1-800-829-4933 (Business and Specialty Tax Line) or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii follow Pacific time).

Additional information.   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 click on the Employment Taxes link under Businesses Topics.

Photographs of missing children.   The IRS 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.


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