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ITG FAQ #1 Answer-When are tribal governments responsible for filing Form 945, Annual Return of Withheld Federal Income Tax?

Form 945 is used to report income tax withheld from nonpayroll payments. File Form 945 by January 31st of the year following the year covered by the return.  However, if all deposits were made on time and in full, the filing due date is February 10th.

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Page Last Reviewed or Updated: 06-Dec-2016