Instructions for Form 945-X - Notices


Form 945-X: Which process should you use?

Type of errors you are correcting  
 
Underreported amounts ONLY
 
Use the adjustment process to correct underreported amounts.
  • Check the box on line 1.

  • Pay the amount you owe from line 5 by the time you file Form 945-X.

Overreported amounts ONLY The process you use depends on when you file Form 945-X. If you are filing Form 945-X MORE THAN 90 days before the period of limitations on credit or refund for Form 945 expires   Choose either the adjustment process or the claim process to correct the overreported amounts.
        Choose the adjustment process if you want the amount shown on line 5 credited to your Form 945 for the period in which you file Form 945-X. Check the box on line 1.
        OR
        Choose the claim process if you want the amount shown on line 5 refunded to you or abated. Check the box on line 2.
    If you are filing Form 945-X WITHIN 90 DAYS of the expiration of the period of limitations on credit or refund for Form 945   You must use the claim process to correct the overreported amounts. Check the box on line 2.
BOTH underreported and overreported amounts The process you use depends on when you file Form 945-X. If you are filing Form 945-X MORE THAN 90 days before the period of limitations on credit or refund for Form 945 expires   Choose either the adjustment process or both the adjustment process and the claim process when you correct both underreported and overreported amounts.
        Choose the adjustment process if you want to offset your underreported amounts with your overreported amounts.
  • File one Form 945-X, and

  • Check the box on line 1 and follow the instructions on line 5.

        OR
        Choose both the adjustment process and the claim process if you want the overreported amount refunded to you or abated. 
 
File two separate forms. 
1. For the adjustment process, file one Form 945-X to correct the underreported amounts. Check the box on line 1. Pay the amount you owe from line 5 by the time you file Form 945-X. 
2. For the claim process, file a second Form 945-X to correct the overreported amounts. Check the box on line 2.
    If you are filing Form 945-X WITHIN 90 DAYS of the expiration of the period of limitations on credit or refund for Form 945   You must use both the adjustment process and the claim process
 
File two separate forms. 
1. For the adjustment process, file one Form 945-X to correct the underreported amounts. Check the box on line 1. Pay the amount you owe from line 5 by the time you file Form 945-X. 
2. For the claim process, file a second Form 945-X to correct the overreported amounts. Check the box on line 2.

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