New employment tax adjustment process beginning in 2009.   If you discover an error on a previously filed Form 945, make the correction using new 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 the IRS website at www.irs.gov and type “Correcting Employment Taxes” in the search box.

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 Business Topics heading.

Electronic payment.   Now, more than ever before, businesses can enjoy the benefits of paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, IRS offers you convenient programs to make paying taxes easier. Spend less time and worry on taxes and more time running your business. Use Electronic Federal Tax Payment System (EFTPS) to your benefit.

  For more information about EFTPS, visit www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477.

  You may be required to use EFTPS. See Electronic deposit requirement on page 2.

How to get forms and publications.    You can get most IRS forms and publications by accessing the IRS website at www.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 to order FTD coupons (Form 8109) and for answers to your questions about completing Form 945, tax deposit rules, or obtaining an employer identification number (EIN).

Credit card payments.    Employers can pay the balance due shown on Form 945 by credit card. Do not use a credit card to make federal tax deposits. For more information on paying your taxes with a credit card, visit the IRS website at www.irs.gov click on the IRS e-file link. Then under “Electronic Payment Options”, click on the credit card link.