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 Products
Recent Developments
None at this time.
Other Items You May Find Useful
Electronic Federal Tax Payment System (EFTPS)
Publication 15, Employer's Tax Guide
Publication 15-A, Employer's Supplemental Tax Guide
Publication 947, Practice Before the IRS and Power of Attorney
Publication 1635, Employer Identification Number Understanding Your EIN
Comment on Form 945
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Caution: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.