Form 945, Annual Return of Withheld Federal Income Tax
Use Form 945 to report withheld federal income tax from nonpayroll payments. Nonpayroll payments include:
- Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans), and annuities;
- Military retirement;
- Gambling winnings;
- Indian gaming profits;
- Voluntary withholding on certain government
- Backup withholding.
Other Items You May Find Useful:
Publication 15, Employer's Tax Guide
Publication 15-A, Employer's Supplemental Tax Guide
Form 945-A, Annual Record of Federal Tax Liability
Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
Comment on Form 945
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