Table of Contents
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Pensions (including section 403(b) and governmental section 457(b) plan distributions), annuities, and IRA distributions;
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Military retirement;
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Gambling winnings;
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Indian gaming profits;
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Voluntary withholding on certain government
payments; and -
Backup withholding.
Forms 1099 (for example, Form 1099-R or 1099-MISC) or Form W-2G must be reported on Form 945. Do not report federal income tax withholding from wages on Form 945. All employment taxes and federal income tax withholding reported on Form W-2, Wage and Tax Statement, must be reported on Form 941 or Form 944 (Form 943 for agricultural employees), Schedule H (Form 1040) for household employees, or Form CT-1 for railroad employees. Do not report on Form 945 federal income tax withheld on distributions to participants from nonqualified pension plans (including nongovernmental section 457(b) plans) and some other deferred compensation arrangements that are treated as wages and are reported on Form W-2. Report such withholding on Form 941 or Form 944. See Pub. 15 (Circular E) for more information.

| If you are in . . . | Without a payment . . . |
With a payment . . . | |
|---|---|---|---|
| Connecticut Delaware District of Columbia Georgia Illinois Indiana Kentucky Maine Maryland Massachusetts Michigan New Hampshire |
New Jersey New York North Carolina Ohio Pennsylvania Rhode Island South Carolina Tennessee Vermont Virginia West Virginia Wisconsin |
Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0042 |
Internal Revenue Service P. O. Box 804524 Cincinnati, OH 45280-4524 |
| Alabama Alaska Arizona Arkansas California Colorado Florida Hawaii Idaho Iowa Kansas Louisiana Minnesota Mississippi |
Missouri Montana Nebraska Nevada New Mexico North Dakota Oklahoma Oregon South Dakota Texas Utah Washington Wyoming |
Department of the Treasury Internal Revenue Service Ogden, UT 84201-0042 |
Internal Revenue Service P.O. Box 105153 Atlanta, GA 30348-5153 |
| No legal residence or principal place of business in any state: | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
Internal Revenue Service P.O. Box 105288 Atlanta, GA 30348-5288 |
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| If you are filing Form 945 for an exempt organization or government entity (federal, state, local, or Indian tribal government), use the following addresses, regardless of your location: | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0042 |
Internal Revenue Service P.O. Box 105153 Atlanta, GA 30348-5153 |
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Form 945 late and for paying or depositing taxes late, unless there is reasonable cause. See section 11 of Pub. 15 (Circular E) for more information on deposit penalties. There are also penalties for failure to furnish information returns (for example, Forms 1099-MISC, 1099-R, or W-2G) to payees and failure to file copies with the IRS.

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Social security and Tier 1 railroad retirement benefits,
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Certain crop disaster payments, and
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Commodity Credit Corporation loans.
Deposit all nonpayroll (Form 945) withheld federal income tax, including backup withholding, by using EFTPS or by depositing at an authorized institution using Form 8109, Federal Tax Deposit Coupon. Some taxpayers are required to use EFTPS to deposit their taxes (see Electronic deposit requirement below). Combine all Form 945 taxes for deposit purposes. Do not combine deposits for Forms 941, 943, 944, or Form CT-1 with deposits for Form 945. If you deposit using Form 8109, be sure to darken the space for Form “945” on Form 8109.
Generally, the deposit rules that apply to Form 941 also apply to Form 945. However, because Form 945 is an annual return, the rules for determining your deposit schedule (discussed below) are different from those for Form 941. See section 11 of Pub. 15 (Circular E) for a detailed discussion of the deposit rules.
Form 945 if the total tax reported on your 2008 Form 945 (line 4) was $50,000 or less. If the total tax reported for 2008 exceeded $50,000, you are a semiweekly schedule depositor.

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The total deposits of such taxes in 2008 were more than $200,000 or
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You were required to use EFTPS in 2009.
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