Table of Contents

• General Instructions:Understanding Form 945-X
  • What Is the Purpose of Form 945-X?
  • Where Can You Get Help?
  • When Should You File Form 945-X?
  • Is There a Deadline for Filing Form 945-X?
  • Where Should You File Form 945-X?
  • How Should You Complete Form 945-X?
    • Use One Form 945-X for Each Year You Are Correcting
    • EIN, Name, and Address
    • Return You Are Correcting
    • Enter the Date You Discovered Errors
    • Must You Make an Entry on Each Line?
    • How Should You Report Negative Amounts?
    • How Should You Make Entries on Form 945-X?
    • What About Penalties and Interest?
  • Overview of the Process
    • If you underreported the tax.
    • If you overreported the tax.
• Specific Instructions:
  • Part 1: Select ONLY One Process
    • 1. Adjusted Return of Withheld Federal Income Tax
    • 2. Claim
  • Part 2: Enter the Corrections for the Calendar Year You Are Correcting
    • What Amounts Should You Report in Part 2?
    • 3. Federal Income Tax Withheld
    • 4. Backup Withholding
    • 5. Total
  • Part 3: Explain Your Corrections for the Calendar Year You Are Correcting
    • 6. Correcting Both Underreported and Overreported Amounts
    • 7. Explain Your Corrections
  • Part 4: Sign Here
    • Paid Preparer Use Only
  • How Can You Order Forms and Publications from the IRS?
  • Additional Information
• Instructions for Form 945-X - Notices