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 Form 945PDF Instructions for Form 945 (Print Version)PDF 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 Other Current Products Related Items About Form 945-A, Annual Record of Federal Tax Liability About Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
