Table of Contents

• Instructions for Form 945 - Introductory Material
  • • Future Developments
    • What's New
    • Reminders
    • Photographs of Missing Children
• General Instructions
  • Purpose of Form 945
  • Who Must File
  • When To File
  • Where To File
  • Employer Identification Number (EIN)
  • Penalties and Interest
  • Voluntary Income Tax Withholding
  • • Depositing Withheld Taxes
  • Determining Your Deposit Schedule
• Specific Instructions
  • Line A. Final Return
  • Line 1. Federal Income Tax Withheld
  • Line 2. Backup Withholding
  • Line 3. Total Taxes
  • Line 4. Total Deposits
  • Line 5. Balance Due
  • Line 6. Overpayment
  • Line 7. Monthly Summary of Federal Tax Liability
  • Third-Party Designee
  • Who Must Sign
  • Paid Preparer Use Only
• Instructions for Form 945 - Notices
  • Privacy Act and Paperwork Reduction Act Notice.