State code.
If you made your deposits using Form 8109 or by using an EFTPS bank account in a state other than that shown in your
address on Form 945, enter the state code for the state where you made deposits or initiated EFTPS transfers in the box provided
in the upper left corner of
Form 945. Use the two-letter United States Postal Service state abbreviation as the state code. Enter the code “
MU” in the state code box if you deposit in more than one state. If you deposit in the
same state as shown in your address,
do not make an entry in this box.
Line A—Final return.
If you go out of business or end operations and you will not have to file Form 945 in the future, file a final return.
Be sure to check the box in
line A and enter the date that final nonpayroll payments were made.
Line 1—Federal income tax withheld.
Enter the federal income tax that you withheld (or were required to withhold) from pensions (including distributions
from section 403(b) and
governmental section 457(b) plans), annuities, IRA distributions, military retirement, Indian gaming profits, and gambling winnings (regular
gambling withholding only). Also enter any voluntary amount that you withheld on certain government payments. If you are required
to report federal income tax withholding on Forms 1099 (for example, Form 1099-R or Form W-2G), you must report the federal
income tax withheld on Form 945.
Note.
Federal income tax withholding reported on
Form W-2
must be reported on Form 941, Form 943,
Form 944, or Schedule H (Form 1040), as appropriate.
Line 2—Backup withholding.
Enter any backup withholding, including backup withholding on gambling winnings.
Regulated investment companies (RICs) and real estate investment trusts (REITs) must report any backup withholding
on Form 945 in the year that the dividends are actually paid. This includes January payments of dividends declared during
October, November, and December of the prior year. See the Instructions for Form 1099-DIV for special reporting requirements.
Line 3—Total taxes.
Add lines 1 and 2. If total taxes are $2,500 or more, the amount reported on line 3 must equal the total liability
for the year reported on line 7M of the Monthly Summary of Federal Tax Liability, or line M of
Form 945-A.
Line 4—Total deposits.
Enter your total Form 945 deposits for the year, including any overpayment applied from your 2008 return.
Line 5 — Balance due.
You do not have to pay if line 5 is under $1. Generally, you should have a balance due only if your total taxes for
the year (line 3) are less than $2,500. If you made payments under the accuracy of deposits rule, see section 11 of Pub. 15
(Circular E). Enter your EIN, “
Form 945,” and “
2009” on your check or money order and make it payable to the “
United States Treasury.” If line 3 is $2,500 or more and you deposited all taxes when due, the amount on line 5 should be zero. Complete Form 945-V,
Payment Voucher, if you are making a payment with
Form 945.
If you fail to make required deposits (using EFTPS or Form 8109, as required) and instead pay these amounts with your return,
you may be subject to a penalty.
Line 6 — Overpayment.
If you deposited more than the correct amount for the year, you can have the overpayment refunded or applied to your
next return by checking the appropriate box. The IRS may apply your overpayment to any past due tax account under your EIN.
If line 6 is under $1, we will send a refund or apply it to your next return only on written request.
Line 7— Monthly Summary of Federal Tax Liability.
This is a summary of your monthly tax liability,
not a summary of deposits made. If line 3 is less than $2,500,
do not complete line 7
or Form 945-A.
Complete line 7
only if you were a
monthly schedule depositor for the entire year and line 3 is $2,500 or more. See
Determining your deposit schedule on page 2.
The amount entered on line 7M must equal the amount reported on line 3.
Report your liabilities on Form 945-A instead of on
line 7 if:
-
You were a semiweekly schedule depositor
during 2009. Do not complete entries A through M of
line 7. Instead, complete and file Form 945-A with
Form 945.
-
You were a monthly schedule depositor for 2009 and during any month you accumulated nonpayroll taxes of $100,000 or more. Because this converted you to a semiweekly
schedule depositor for the remainder of 2009 (and for 2010), you must report your liabilities on
Form 945-A for the entire year. Do not complete entries A through M of line 7. For more information, see the $100,000 Next-Day Deposit Rule in section 11 of Pub. 15 (Circular E).
Third-Party Designee.
If you want to allow any individual, corporation, firm, organization, or partnership to discuss your 2008 Form 945
with the IRS, check the “
Yes” box in the Third-Party Designee section of Form 945. Also, enter the name, phone number, and any five numbers that the designee
chooses as his or her personal identification number (PIN). The authorization applies only to the tax form upon which it appears.
By checking the “
Yes” box, you are authorizing the IRS to speak with the designee to answer any questions relating to the information reported
on your tax return. You are also authorizing the designee to:
-
Exchange information concerning your tax return with the IRS and
-
Request and receive written tax return information relating to your tax return including copies of specific notices, correspondence,
and account transcripts.
You are not authorizing the designee to receive any refund check, bind you to anything (including additional tax liability),
or otherwise represent you before the IRS. If you want to expand the designee's authorization or desire automatic issuances
of copies of notices, see Pub. 947, Practice Before the IRS and Power of Attorney.
The Third-Party Designee authorization is substantially equivalent to Form 8821, Tax Information Authorization, but
automatically expires one year from the due date (without regard to extensions) for filing your 2008 Form 945. If you or your
designee desire to terminate the authorization, a written statement conveying your wish to revoke the authorization should
be submitted to the IRS service center where the return was processed. Use the address for
Where to file (without a payment) in the chart on page 2.
Who must sign.
Form 945 must be signed as follows:
-
Sole proprietorship — The individual who owns the business.
-
Corporation (including an LLC treated as a corporation) — The president, vice president, or other principal officer duly authorized to sign.
-
Partnership (including an LLC treated as a partnership) or unincorporated organization — A responsible and duly authorized member or officer having knowledge of its affairs.
-
Single member limited liability company (LLC) treated as a disregarded entity — The owner of the limited liability company (LLC).
-
Trust or estate — The fiduciary.
Form 945 may also be signed by a duly authorized agent of the taxpayer if a valid power of attorney has been filed.
Alternative signature method.
Corporate officers or duly authorized agents may sign Form 945 by rubber stamp, mechanical device, or computer software
program. For details and required documentation, see Rev. Proc. 2005-39. You can find Rev. Proc. 2005-39 on page 82 of Internal
Revenue Bulletin 2005-28 at
www.irs.gov/pub/irs-irbs/irb05-28.pdf.
Paid preparers.
A paid preparer must sign Form 945 and provide the information in the “
Paid Preparer's Use Only ” section if the preparer was paid to prepare Form 945 and is not an employee of the filing entity. Paid preparers must sign
paper returns with a manual signature. The preparer must give you a copy of the return in addition to the copy to be filed
with the IRS.
If you are a paid preparer, write your SSN or your Preparer Tax Identification Number (PTIN) in the space provided.
If you work for a firm, also write the firm's name and the EIN of the firm. You can apply for a PTIN using Form W-7P, Application
for Preparer Tax Identification Number. You cannot use your PTIN in place of the EIN of the tax preparation firm.
Generally, do not complete this section if you are filing the return as a reporting agent and have a valid Form 8655,
Reporting Agent Authorization, on file with the IRS. However, a reporting agent must complete this section if the reporting
agent offered legal advice, for example, advising the client on determining whether federal income tax withholding is required
on certain payments.
