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Form 945, Annual Return of Withheld Federal Income Tax

Use Form 945 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

Form 945

Instructions for Form 945 (HTML)

Recent Developments


Other Items You May Find Useful:

All Form 945 Revisions

Publication 15, Employer's Tax Guide

Publication 15-A, Employer's Supplemental Tax Guide

Form 945-A, Annual Record of Federal Tax Liability

Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

Other Current Products

Comment on Form 945

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Page Last Reviewed or Updated: 21-Jan-2015