Form 945 webpage.   The IRS has created a page on IRS.gov for information about Form 945 and its instructions, at www.irs.gov/form945. Information about any recent developments affecting Form 945 will be posted on that page.

Federal tax deposits must be made by electronic funds transfer.   Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after December 31, 2010. 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 (for use in 2011). 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. You can also get Pub. 966, The Secure Way to Pay Your Federal Taxes.

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.

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 (1-800-829-3676).

Telephone help.   You can call the IRS Business and Specialty Tax Line toll free at 1-800-829-4933 for answers to your questions about completing Form 945, tax deposit rules, or obtaining an employer identification number (EIN).

Additional information.   Pub. 15 (Circular E), Employer's Tax Guide, 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 “Employment Taxes” under the Businesses Topics heading.