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;
Certain government payments on which the recipient elected voluntary income tax withholding;
Dividends and other distributions by an Alaska Native Corporation (ANC) on which the recipient elected voluntary income tax withholding; and
Payments subject to backup withholding.

Current revision