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
- Backup withholding.
None at this time.
Other Items You May Find Useful
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 1635, Employer Identification Number Understanding Your EIN
Comment on Form 945
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