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Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2024
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2023
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2022
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2021
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2020
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2017
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2015
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2014
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2013
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2012
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2011
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2010
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 2009
Instruction 941-X (PR) Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 2023
Instruction 941-X (PR) Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 2022
Instruction 941-X (PR) Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 2021
Instruction 941-X (PR) Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 2020
Instruction 941-X (PR) Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 2017
Instruction 941-X (PR) Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 2015
Instruction 941-X (PR) Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 2014
Instruction 941-X (PR) Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 2013
Instruction 941-X (PR) Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 2012
Instruction 941-X (PR) Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 2011
Instruction 941-X (PR) Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 2010
Instruction 941-X (PR) Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 2009
Instruction 941-X (sp) Instructions for Form 941-X (sp), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Spanish Version) 2025
Instruction 941-X (sp) Instructions for Form 941-X (sp), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Spanish Version) 2024
Instruction 943 Instructions for Form 943, Employer's Annual Tax Return for Agricultural Employees 2025
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2024
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2023
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2022
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2021
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2020
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2019
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2018
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2017
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2016
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2015
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2014
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2013
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2012
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2011
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2010
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2009
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2008
Instruction 943 Instructions 2007
Instruction 943 Instructions 2006
Instruction 943 Instructions 2005
Instruction 943 Instructions 2004
Instruction 943 Instructions 2003
Instruction 943 Instructions 2002
Instruction 943 Instructions 2001
Instruction 943 Instructions 2000
Instruction 943 Instructions 1999
Instruction 943 Instructions 1998
Instruction 943-A Instructions for Form 943-A, Agricultural Employer's Record of Federal Tax Liability 2024
Instruction 943-A Instructions for Form 943-A, Agricultural Employer's Record of Federal Tax Liability 2023
Instruction 943-A Instructions for Form 943-A, Agricultural Employer's Record of Federal Tax Liability 2022
Instruction 943-A Instructions for Form 943-A, Agricultural Employer's Record of Federal Tax Liability 2021
Instruction 943-A (PR) Instructions for Form 943-A (PR) 2022
Instruction 943-A (PR) Instructions for Form 943-A (PR) 2021
Instruction 943-A (PR) Instructions for Form 943-A (PR) 2020
Instruction 943-A (sp) Instructions for Form 943-A, Agricultural Employer's Record of Federal Tax Liability (Spanish Version) 2024
Instruction 943-A (sp) Instructions for Form 943-A (sp) 2023
Instruction 943 (PR) Instructions for Form 943 (PR), Employer's Annual Federal Tax Return for Agricultural Employees (Puerto Rico Version) 2022
Instruction 943 (PR) Instructions for Form 943 (PR), Employer's Annual Federal Tax Return for Agricultural Employees (Puerto Rico Version) 2021
Instruction 943 (PR) Instructions for Form 943 (PR), Employer's Annual Federal Tax Return for Agricultural Employees (Puerto Rico Version) 2020
Instruction 943 (PR) Instrucciones para el Formulario 943-PR, Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas 2019
Instruction 943 (PR) Instrucciones para el Formulario 943-PR, Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas 2018
Instruction 943 (PR) Instrucciones para el Formulario 943-PR, Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas 2017
Instruction 943 (PR) Instrucciones para el Formulario 943-PR, Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas 2016
Instruction 943 (PR) Instrucciones para el Formulario 943-PR, Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas 2015
Instruction 943 (PR) Instrucciones para el Formulario 943-PR, Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas 2014
Instruction 943 (PR) Instrucciones para el Formulario 943-PR, Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas 2013
Instruction 943 (PR) Instrucciones para el Formulario 943-PR, Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas 2012
Instruction 943 (PR) Instrucciones para el Formulario 943-PR, Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas 2011
Instruction 943 (PR) Instrucciones para el Formulario 943-PR, Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas 2010
Instruction 943 (PR) Instrucciones para el Formulario 943-PR, Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas 2009
Instruction 943 (PR) Instrucciones para el Formulario 943-PR, Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas 2008
Instruction 943 (PR) Instrucciones 2007
Instruction 943 (PR) Instrucciones 2006
Instruction 943 (PR) Instrucciones 2005
Instruction 943 (PR) Instrucciones 2004
Instruction 943 (PR) Instrucciones 2003
Instruction 943 (PR) Instrucciones 2002
Instruction 943 (Schedule R) Instructions for Schedule R (Form 943), Allocation Schedule for Aggregate Form 943 Filers 2024
Instruction 943 (Schedule R) Instructions for Schedule R (Form 943), Allocation Schedule for Aggregate Form 943 Filers 2023
Instruction 943 (Schedule R) Instructions for Schedule R (Form 943), Allocation Schedule for Aggregate Form 943 Filers 2022
Instruction 943 (Schedule R) Instructions for Schedule R (Form 943), Allocation Schedule for Aggregate Form 943 Filers 2021
Instruction 943 (sp) Instructions for Form 943 (sp), Employer's Annual Federal Tax Return for Agricultural Employees (Spanish Version) 2024
Instruction 943 (sp) Instructions for Form 943 (PR), Employer's Annual Federal Tax Return for Agricultural Employees (Spanish Version) 2023
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2025
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2024
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2023
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2022
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2021
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2018
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2015
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2014
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2013
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2012
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2011
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2010
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2009
Instruction 943-X (PR) Instructions for Form 943-X (PR), Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Puerto Rico Version) 2023
Instruction 943-X (PR) Instructions for Form 943-X (PR), Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Puerto Rico Version) 2022
Instruction 943-X (PR) Instructions for Form 943-X (PR), Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2018
Instruction 943-X (PR) Instructions for Form 943-X (PR), Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2015
Instruction 943-X (PR) Instructions for Form 943-X (PR), Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2014
Instruction 943-X (PR) Instructions for Form 943-X (PR), Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2013
Instruction 943-X (PR) Instructions for Form 943-X (PR), Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund 2012
Instruction 943-X (sp) Instructions for Form 943-X (sp), Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Spanish Version) 2025
Instruction 943-X (sp) Instructions for Form 943-X (sp), Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Spanish Version) 2024
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2025
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2024
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2023
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2022
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2021
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2020
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2019
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2018
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2017
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2016
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2015
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2014
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2013
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2012
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2011
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2010
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2009
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return 2008
Instruction 944 Instructions 2007
Instruction 944 Instructions 2006
Instruction 944 (PR) Instrucciones para el Formulario 944-PR, Planilla para la Declaracion Federal ANUAL del Patrono 2011
Instruction 944 (PR) Instrucciones para el Formulario 944-PR, Planilla para la Declaracion Federal ANUAL del Patrono 2010
Instruction 944 (PR) Instrucciones para el Formulario 944-PR, Planilla para la Declaracion Federal ANUAL del Patrono 2009
Instruction 944 (PR) Instrucciones para el Formulario 944-PR, Planilla para la Declaracion Federal ANUAL del Patrono 2008
Instruction 944 (PR) Instructions for Form 944 (PR) 2007
Instruction 944 (PR) Instructions for Form 944 (PR) 2006
Instruction 944 (sp) Instructions for Form 944 (sp), Employer's Annual Federal Tax Return (Spanish Version) 2024
Instruction 944 (sp) Instructions for Form 944 (sp), Employer's Annual Federal Tax Return (Spanish Version) 2023
Instruction 944 (SP) Instructions for Form 944 (SP), Employer's Annual Federal Tax Return (Spanish Version) 2022
Instruction 944 (SP) Instructions for Form 944 (SP), Employer's Annual Federal Tax Return (Spanish Version) 2021
Instruction 944 (SP) Instructions for Form 944 (SP), Employer's Annual Federal Tax Return (Spanish Version) 2020
Instruction 944 (SP) Instructions for Form 944 (SP), Employer's Annual Federal Tax Return (Spanish Version) 2019
Instruction 944 (SP) Instrucciones para el Formulario 944(SP), Declaracion Federal ANUAL de Impuestos del Patrono o Empleador 2018
Instruction 944 (SP) Instrucciones para el Formulario 944(SP), Declaracion Federal ANUAL de Impuestos del Patrono o Empleador 2017
Instruction 944 (SP) Instrucciones para el Formulario 944(SP), Declaracion Federal ANUAL de Impuestos del Patrono o Empleador 2016
Instruction 944 (SP) Instrucciones para el Formulario 944(SP), Declaracion Federal ANUAL de Impuestos del Patrono o Empleador 2015
Instruction 944 (SP) Instrucciones para el Formulario 944(SP), Declaracion Federal ANUAL de Impuestos del Patrono o Empleador 2014
Instruction 944 (SP) Instrucciones para el Formulario 944(SP), Declaracion Federal ANUAL de Impuestos del Patrono o Empleador 2013
Instruction 944 (SP) Instrucciones para el Formulario 944(SP), Declaracion Federal ANUAL de Impuestos del Patrono o Empleador 2012
Instruction 944 (SP) Instrucciones para el Formulario 944(SP), Declaracion Federal ANUAL de Impuestos del Patrono o Empleador 2011
Instruction 944 (SP) Instrucciones para el Formulario 944(SP), Declaracion Federal ANUAL de Impuestos del Patrono o Empleador 2010
Instruction 944 (SP) Instrucciones para el Formulario 944(SP), Declaracion Federal ANUAL de Impuestos del Patrono o Empleador 2009
Instruction 944 (SP) Instrucciones para el Formulario 944(SP), Declaracion Federal ANUAL de Impuestos del Patrono o Empleador 2008
Instruction 944 (SP) Instructions for Form 944 (SP) 2007
Instruction 944 (SP) Instructions for Form 944 (SP) 2006
Instruction 944-SS Instructions for Form 944-SS, Employer's Annual Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands 2011
Instruction 944-SS Instructions for Form 944-SS, Employer's Annual Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands 2010
Instruction 944-SS Instructions for Form 944-SS, Employer's Annual Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands 2009
Instruction 944-SS Instructions for Form 944-SS, Employer's Annual Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands 2008
Instruction 944-SS Instructions for Form 944-SS 2007
Instruction 944-SS Instructions for Form 944-SS 2006
Instruction 944-X Instructions for Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2025
Instruction 944-X Instructions for Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2024
Instruction 944-X Instructions for Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2023
Instruction 944-X Instructions for Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2022
Instruction 944-X Instructions for Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2021
Instruction 944-X Instructions for Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2018
Instruction 944-X Instructions for Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2015
Instruction 944-X Instructions for Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2014
Instruction 944-X Instructions for Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2013
Instruction 944-X Instructions for Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2012
Instruction 944-X (PR) Instructions for Form 944-X (PR), Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Puerto Rican Version) 2012
Instruction 944-X (sp) Instructions for Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund (Spanish Version) 2025
Instruction 944-X (sp) Instructions for Form 944-X (sp), Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version) 2024
Instruction 944-X (SP) Instructions for Form 944-X (SP), Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version) 2023
Instruction 944-X (SP) Instructions for Form 944-X (SP), Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version) 2022
Instruction 944-X (SP) Instructions for Form 944-X (SP), Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version) 2021
Instruction 944-X (SP) Instructions for Form 944-X (SP), Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version) 2018
Instruction 944-X (SP) Instructions for Form 944-X (SP), Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version) 2015
Instruction 944-X (SP) Instructions for Form 944-X (SP), Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version) 2014
Instruction 944-X (SP) Instructions for Form 944-X (SP), Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version) 2013
Instruction 944-X (SP) Instructions for Form 944-X (SP), Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version) 2012
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2025
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2024
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2023
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2022
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2021
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2020
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2019
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2018
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2017
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2016
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2015
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2014
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2013
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2012
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax 2011