About Form 945, Annual Return of Withheld Federal Income Tax


Use this form 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
    payments; and
  • Backup withholding.

Current Revision

Recent Developments

None at this time.

Other Items You May Find Useful

All Form 945 Revisions

Electronic Federal Tax Payment System (EFTPS)

About Publication 15, Employer's Tax Guide

About Publication 15-A, Employer's Supplemental Tax Guide

About Publication 947, Practice Before the IRS and Power of Attorney

Publication 1635PDF, Employer Identification Number Understanding Your EIN

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