PDF document

- 1 -

             Userid: CPM                 Schema:               Leadpct: 100% Pt. size: 10  Draft          Ok to Print
                                         instrx
AH XSL/XML   Fileid: … ns/i945a/202312/a/xml/cycle04/source                               (Init. & Date) _______

Page 1 of 5                                                                               10:53 - 14-Nov-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                          Department of the Treasury
                                                                                          Internal Revenue Service
Instructions for Form 945-A

(Rev. December 2023)

For use with the December 2020 revision of Form 945-A
Annual Record of Federal Tax Liability

Section references are to the Internal Revenue Code            quarter in which most employers may have been eligible 
unless otherwise noted.                                        to claim the COBRA premium assistance credit.
                                                               Section 9501 of the American Rescue Plan Act of 2021 
Future Developments                                            (the ARP) provided for COBRA premium assistance in the 
                                                               form of a full reduction in the premium otherwise payable 
For the latest information about developments related to       by certain individuals and their families who elected 
Form 945-A and its instructions, such as legislation           COBRA continuation coverage due to a loss of coverage 
enacted after they were published, go to IRS.gov/              as the result of a reduction in hours or an involuntary 
Form945A.                                                      termination of employment (assistance eligible 
                                                               individuals). This COBRA premium assistance was 
What’s New                                                     available for periods of coverage beginning on or after 
                                                               April 1, 2021, through periods of coverage beginning on or 
Qualified small business payroll tax credit for in-
                                                               before September 30, 2021. A premium payee was 
creasing research activities (Form 944 only). For tax 
                                                               entitled to the COBRA premium assistance credit at the 
years beginning before January 1, 2023, a qualified small 
                                                               time an eligible individual elected coverage. Therefore, 
business may elect to claim up to $250,000 of its credit for 
                                                               due to the COBRA notice and election period 
increasing research activities as a payroll tax credit. The 
                                                               requirements (generally, employers had 60 days to 
Inflation Reduction Act of 2022 (the IRA) increases the 
                                                               provide notice and assistance eligible individuals had 60 
election amount to $500,000 for tax years beginning after 
                                                               days to elect coverage), the first quarter of 2022 was the 
December 31, 2022. The payroll tax credit election must 
                                                               last quarter in which most employers may have been 
be made on or before the due date of the originally filed 
                                                               eligible to claim the COBRA premium assistance credit.
income tax return (including extensions). The portion of 
the credit used against payroll taxes is allowed in the first 
calendar quarter beginning after the date that the qualified   Reminders
small business filed its income tax return. The election       Adjusting tax liability for nonrefundable credits 
and determination of the credit amount that will be used       claimed on Form CT-1, lines 16 and 17b; or Form 944, 
against the employer’s payroll taxes are made on Form          lines 8a, 8b, and 8d. See Adjusting Tax Liability for 
6765, Credit for Increasing Research Activities. The           Nonrefundable Credits Claimed on Form CT-1, Lines 16 
amount from Form 6765, line 44, must then be reported          and 17b; or Form 944, Lines 8a, 8b, and 8d, later, for 
on Form 8974, Qualified Small Business Payroll Tax Credit      instructions on how to report on Form 945-A adjustments 
for Increasing Research Activities.                            to your tax liabilities for the qualified small business payroll 
Starting in the first quarter of 2023, the payroll tax credit  tax credit for increasing research activities (Form 944 
is first used to reduce the employer share of social           only); the nonrefundable portion of the credit for qualified 
security tax up to $250,000 per quarter and any remaining      sick and family leave wages paid in 2023 for leave taken 
credit reduces the employer share of Medicare tax for the      after March 31, 2020, and before April 1, 2021; and the 
quarter. Any remaining credit, after reducing the employer     nonrefundable portion of the credit for qualified sick and 
share of social security tax and the employer share of         family leave wages paid in 2023 for leave taken after 
Medicare tax, is then carried forward to the next quarter.     March 31, 2021, and before October 1, 2021.
Form 8974 is used to determine the amount of the credit 
                                                               Reporting prior period adjustments. Prior period 
that can be used in the current year. The amount from 
                                                               adjustments are reported on Form 945-X, Adjusted 
Form 8974, line 12 or, if applicable, line 17, is reported on 
                                                               Annual Return of Withheld Federal Income Tax or Claim 
Form 944, line 8a. For more information about the payroll 
                                                               for Refund; Form CT-1 X, Adjusted Employer's Annual 
tax credit, see the Instructions for Form 8974 and go to 
                                                               Railroad Retirement Tax Return or Claim for Refund; or 
IRS.gov/ResearchPayrollTC. Also see Adjusting Tax 
                                                               Form 944-X, Adjusted Employer's ANNUAL Federal Tax 
Liability for Nonrefundable Credits Claimed on Form CT-1, 
                                                               Return or Claim for Refund, and aren't taken into account 
Lines 16 and 17b; or Form 944, Lines 8a, 8b, and 8d, 
                                                               when figuring the tax liability for the current year.
later.
                                                               When you file Form 945-A with your Form 945, CT-1, or 
Adjusting tax liability for the nonrefundable portion          944, don't change your current year tax liability by 
of the COBRA premium assistance credit.  The                   adjustments reported on any Form 945-X, CT-1 X, or 
instructions for adjusting tax liability for the nonrefundable 944-X.
portion of the COBRA premium assistance credit reported 
on Form CT-1, line 17c, and Form 944, line 8e, have been       Amended Form 945-A.   If you have been assessed a 
deleted because the first quarter of 2022 was the last         failure-to-deposit (FTD) penalty, you may be able to file an 

Oct 19, 2023                                         Cat. No. 74488U

- 2 -

Enlarge image

Page 2 of 5 Fileid: … ns/i945a/202312/a/xml/cycle04/source 10:53 - 14-Nov-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

amended Form 945-A. See Correcting Previously When Must You File?
Reported Tax Liability, later.
File Form 945-A with your Form 945, CT-1, or 944 every
year when Form 945, CT-1, or 944 is due. See the
General Instructions instructions for these forms for their due dates.

Purpose of Form 945-A
These instructions tell you about Form 945-A. Use Form Specific Instructions
945-A to report your federal tax liability (based on the
Completing Form 945-A
dates payments were made or wages were paid) for the
following tax returns.
Enter Your Business Information
• Forms 945 and 945-X for federal income tax Carefully enter your employer identification number (EIN)
withholding on nonpayroll payments. Nonpayroll and name at the top of the form. Make sure that they
withholding includes backup withholding and federal exactly match the name of your business and the EIN that
income tax withholding on pensions, annuities, IRAs, the IRS assigned to your business and also agree with the
Indian gaming profits, gambling winnings, military name and EIN shown on the attached Form 945, 945-X,
retirement, certain government payments on which the CT-1, CT-1 X, 944, or 944-X.
recipient elected voluntary income tax withholding, and
dividends and other distributions by an Alaska Native Calendar Year
Corporation on which the recipient elected voluntary Enter the calendar year of the Form 945, 945-X, CT-1,
income tax withholding. CT-1 X, 944, or 944-X to which Form 945-A is attached.
• Forms CT-1 and CT-1 X for both the employee share
and the employer share of Tier 1 and Tier 2 taxes. Form 945 Filers
• Forms 944 and 944-X for federal income tax withheld Don't complete entries A through M of the Monthly
plus both the employee share and the employer share of Summary of Federal Tax Liability (Form 945, line 7). Be
social security and Medicare taxes. sure to mark the semiweekly schedule depositor
Don't use Form 945-A to show federal tax deposits. The checkbox above line 7 on Form 945.
IRS gets deposit data from electronic funds transfers.
Form CT-1 Filers
The IRS uses Form 945-A to match the tax liability Don't complete the Monthly Summary of Railroad
! you reported on the returns indicated earlier with Retirement Tax Liability (Part II of Form CT-1).
CAUTION your deposits. The IRS also uses Form 945-A to
determine if you’ve deposited your tax liabilities on time. Form 944 Filers
Unless your Form 945-A is properly completed and filed (if On Form 944, check the box for “Line 9 is $2,500 or more”
applicable) with your tax return, the IRS may propose an on line 13, and leave lines 13a through 13m blank.
“averaged” FTD penalty. See Deposit Penalties in section
11 of Pub. 15, Employer’s Tax Guide, for more information. Enter Your Tax Liability by Month
Enter your tax liabilities in the spaces that correspond to
Who Must File? the dates you paid wages to your employees or made
File Form 945-A if you’re a semiweekly schedule nonpayroll payments, not the date payroll liabilities were
depositor. Monthly schedule depositors who accumulate accrued or deposits were made. The total tax liability for
$100,000 or more of tax liability on any day of a calendar the year (line M) must equal net taxes on Form 945, line 3;
month become semiweekly schedule depositors on the Form CT-1, line 19 (line 15 for years before 2020); or Form
next day and remain so for at least the remainder of the 944, line 9. Enter the monthly totals on lines A, B, C, D, E,
year and for the next year, and must also complete and file F, G, H, I, J, K, and L. Enter the total for the year on line M.
Form 945-A for the entire year. The $100,000 tax liability For example, if you're a Form 945 filer, and you became
threshold requiring a next-day deposit is determined liable for a pension distribution on December 31, 2022,
before you consider any reduction of your liability for but didn't make the distribution until January 6, 2023, you
nonrefundable credits. For more information, including an would:
example, see frequently asked question 17 at IRS.gov/ • Go to January on Form 945-A filed with your 2023
ETD. return, and
The deposit rules, including the $100,000 Next-Day • Enter your tax liability on line 6 because line 6
Deposit Rule, are explained in section 11 of Pub. 15 and in represents the sixth day of the month.
the instructions for your tax return. Example 1. Cedar Co., which has a semiweekly
deposit schedule, makes periodic payments on gambling
Don't complete Form 945-A if your net tax liability winnings on the 15th day of each month. On December
! for the return period is less than $2,500. Don't file 24, 2023, in addition to its periodic payments, it withheld
CAUTION this form if you're a monthly schedule depositor
from a payment on gambling winnings under the backup
unless you accumulated a tax liability of $100,000 during withholding rules. Since Cedar Co. is a semiweekly
any month of the year. schedule depositor, it must record these nonpayroll
withholding liabilities on Form 945-A. It must report tax
liabilities on line 15 for each month and line 24 for
December.

-2- Instructions for Form 945-A (Rev. 12-2023)

- 3 -

Enlarge image

Page 3 of 5 Fileid: … ns/i945a/202312/a/xml/cycle04/source 10:53 - 14-Nov-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Cedar Co. enters the monthly totals on lines A through business payroll tax credit for increasing research
L. It adds these monthly subtotals and enters the total tax activities is first used to reduce the employer share of
liability for the year on line M. The amount on line M social security tax (up to $250,000) for the quarter and any
should equal Form 945, line 3. remaining credit is then used to reduce the employer
Example 2. Fir Co. is a semiweekly schedule share of Medicare tax for the quarter until it reaches zero.
depositor. During January, it withheld federal income tax In completing Form 945-A, you take into account the
on pension distributions as follows: $52,000 on January 6 payroll tax credit against the liability for the employer
and $35,000 on January 20. Since Fir Co. is a semiweekly share of social security tax starting with the first payroll
schedule depositor, it must record its federal income tax payment of the quarter that includes payments of wages
withholding liabilities on Form 945-A. It must record subject to social security tax to your employees until you
$52,000 on line 6 and $35,000 on line 20 for January. use up to $250,000 of credit against the employer share of
Example 3. Elm Co. is a new business and monthly social security tax and you then take into account any
schedule depositor for 2023. During January, it withheld remaining payroll tax credit against the liability for the
federal income tax on nonpayroll payments as follows: employer share of Medicare tax starting with the first
$2,000 on January 6 and $99,000 on January 20. The payroll payment of the quarter that includes payments of
deposit rules require that a monthly schedule depositor wages subject to Medicare tax to employees. Consistent
begin depositing on a semiweekly deposit schedule when with the entries on Form 945-A, the payroll tax credit
a $100,000 or more tax liability is accumulated on any day should be taken into account in making deposits of
within a month (see section 11 of Pub. 15 for details). employment tax. If any payroll tax credit is remaining at
Since Elm Co. accumulated $101,000 ($2,000 + $99,000) the end of the quarter that hasn’t been completely used
on January 20, 2023, it became a semiweekly schedule because it exceeds $250,000 of the employer share of
depositor on January 21, 2023. Elm Co. must complete social security tax and the employer share of Medicare tax
Form 945-A and file it with Form 945. It must record for the quarter, the excess credit may be carried forward to
$2,000 on line 6 and $99,000 on line 20 for January. No the succeeding quarter and allowed as a payroll tax credit
entries should be made on Form 945, line 7, even though for the succeeding quarter. The payroll tax credit may not
Elm Co. was a monthly schedule depositor until January be taken as a credit against income tax withholding, the
21. employee share of social security tax, or the employee
share of Medicare tax.
Form 944 filers. Your total liability for the year
Also, the remaining payroll tax credit may not be carried
! must equal line 9 on Form 944; therefore, don't back and taken as a credit against wages paid from
CAUTION reduce your total liability reported on Form 945-A
by the refundable portion of the credit for qualified sick preceding quarters that are reported on the same Form
and family leave wages. See the Instructions for Form 944 944 or on Forms 944 for preceding years. If an amount of
for more information. payroll tax credit is unused at the end of the calendar year
because it is in excess of the applicable employer share of
Form CT-1 filers. Your total liability for the year social security tax and employer share of Medicare tax on
wages paid during the applicable quarters in the calendar
! must equal line 19 on Form CT-1; therefore, don't year, the remaining payroll tax credit may be carried
CAUTION reduce your total liability reported on Form 945-A
by the refundable portion of the credit for qualified sick forward to the first quarter of the succeeding calendar
and family leave compensation. See the Instructions for year as a payroll tax credit against the applicable
Form CT-1 for more information. employer share of social security tax and employer share
of Medicare tax on wages paid in that quarter. For more
information about the payroll tax credit, go to IRS.gov/
Adjusting Tax Liability for Nonrefundable
ResearchPayrollTC.
Credits Claimed on Form CT-1, Lines 16 and Example. Rose Co. is an employer with a calendar tax
17b; or Form 944, Lines 8a, 8b, and 8d. year that filed its timely 2022 income tax return on April
The credits discussed in this section aren't 18, 2023. Rose Co. elected to take the qualified small
TIP available on Form 945. The qualified small business payroll tax credit for increasing research
business payroll tax credit for increasing research activities on Form 6765. The third quarter of 2023 is the
activities is available only on Form 944. first quarter that begins after Rose Co. filed the income tax
return making the payroll tax credit election. Therefore, the
Semiweekly schedule depositors must account for payroll tax credit applies against Rose Co.'s share of
nonrefundable credits claimed on Form CT-1, lines 16 and social security tax (up to $250,000) and Medicare tax on
17b; or Form 944, lines 8a, 8b, and 8d, when reporting wages paid to employees in the third quarter of 2023.
their tax liabilities on Form 945-A. The total tax liability for Rose Co. completes Form 945-A by reducing the amount
the year must equal the amount reported on Form CT-1, of liability entered for the first payroll payment in the third
line 19; or Form 944, line 9. Failure to account for the quarter of 2023 that includes wages subject to social
nonrefundable credits on Form 945-A may cause Form security tax by the lesser of (1) its share of social security
945-A to report more than the total tax liability reported on tax (up to $250,000) on the wages, or (2) the available
Form CT-1, line 19; or Form 944, line 9. Don't reduce your payroll tax credit. If the payroll tax credit elected is more
daily tax liability reported on Form 945-A below zero. than Rose Co.'s share of social security tax on the first
Qualified small business payroll tax credit for in- payroll payment of the quarter, the excess payroll tax
creasing research activities (Form 944, line 8a). credit would be carried forward to succeeding payroll
Beginning with the first quarter of 2023, the qualified small payments in the third quarter until it is used against up to

Instructions for Form 945-A (Rev. 12-2023) -3-

- 4 -

Enlarge image

Page 4 of 5 Fileid: … ns/i945a/202312/a/xml/cycle04/source 10:53 - 14-Nov-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

$250,000 of Rose Co.'s share of social security tax for the March 31, 2020, and before April 1, 2021. The
quarter. If the amount of the payroll tax credit exceeds nonrefundable portion of the credit for qualified sick and
Rose Co.'s share of social security tax (up to $250,000) on family leave wages for the year is $300. On Form 945-A,
wages paid to its employees in the third quarter, any Maple Co. will use the $300 to reduce the liability for the
remaining credit is used against Rose Co.'s share of January 6 pay date, but not below zero. If any
Medicare tax on the first payroll payment of the quarter nonrefundable portion of the credit remains, Maple Co.
and then the excess payroll tax credit would be carried applies it to the liability for the January 13 pay date, then
forward to succeeding payroll payments in the third the January 20 pay date, and so forth until the entire $300
quarter until it is used against Rose Co.'s share of is used.
Medicare tax for the quarter. If Rose Co. still has credit
Nonrefundable portion of credit for qualified sick and
remaining after reducing its share of social security tax (up
family leave compensation for leave taken after
to $250,000) and Medicare tax for the third quarter, the
March 31, 2021, and before October 1, 2021 (Form
remainder would be treated as a payroll tax credit against
CT-1, line 17b). Follow the instructions under Part II.
its share of social security tax (up to $250,000) and
Record of Railroad Retirement Tax Liability in the
Medicare tax on wages paid in the fourth quarter. If the
Instructions for Form CT-1 to adjust your tax liability on
amount of the payroll tax credit remaining exceeded Rose Form 945-A.
Co.'s share of social security tax (up to $250,000) and
Medicare tax on wages paid in the fourth quarter, it could Nonrefundable portion of credit for qualified sick and
be carried forward and treated as a payroll tax credit for family leave wages for leave taken after March 31,
the first quarter of 2024. 2021, and before October 1, 2021 (Form 944, line 8d).
The nonrefundable portion of the credit for qualified sick
Nonrefundable portion of credit for qualified sick and
and family leave wages paid in 2023 for leave taken after
family leave compensation for leave taken after
March 31, 2021, and before October 1, 2021, is limited to
March 31, 2020, and before April 1, 2021 (Form CT-1,
the employer share of Medicare tax on wages paid during
line 16). Follow the instructions under Part II. Record of
the year that is remaining after that share is first reduced
Railroad Retirement Tax Liability in the Instructions for by any credit claimed against the employer share of
Form CT-1 to adjust your tax liability on Form 945-A.
Medicare tax on Form 8974, line 16, for the qualified small
Nonrefundable portion of credit for qualified sick and business payroll tax credit for increasing research
family leave wages for leave taken after March 31, activities. In completing Form 945-A, you take into account
2020, and before April 1, 2021 (Form 944, line 8b). the nonrefundable portion of the credit for qualified sick
The nonrefundable portion of the credit for qualified sick and family leave wages paid in 2023 against the liability for
and family leave wages paid in 2023 for leave taken after the first payroll payment of the year, but not below zero.
March 31, 2020, and before April 1, 2021, is limited to the Then reduce the liability for each successive payroll
employer share of social security tax on wages paid payment in the year until the nonrefundable portion of the
during the year that is remaining after that share is first credit is used. Any credit for qualified sick and family leave
reduced by any credit claimed against the employer share wages paid in 2023 for leave taken after March 31, 2021,
of social security tax on Form 8974, line 12, for the and before October 1, 2021, that is remaining at the end
qualified small business payroll tax credit for increasing of the year because it exceeds the employer share of
research activities; any credit to be claimed on Form Medicare tax is claimed on Form 944, line 10f, as a
5884-C, line 11, for the work opportunity credit for refundable credit. The refundable portion of the credit
qualified tax-exempt organizations hiring qualified doesn't reduce the liability reported on Form 945-A. For
veterans; and/or any credit to be claimed on Form 5884-D more information about the credit for qualified sick and
for the disaster credit for qualified tax-exempt family leave wages, go to IRS.gov/PLC.
organizations. In completing Form 945-A, you take into
You may reduce your deposits by the amount of
account the nonrefundable portion of the credit for
TIP the nonrefundable and refundable portions of the
qualified sick and family leave wages paid in 2023 against
credit for qualified sick and family leave wages
the liability for the first payroll payment of the year, but not
(compensation). For more information on reducing
below zero. Then reduce the liability for each successive
deposits, see Notice 2020-22, 2020-17 I.R.B. 664,
payroll payment in the year until the nonrefundable portion
available at IRS.gov/irb/2020-17_IRB#NOT-2020-22; and
of the credit is used. Any credit for qualified sick and
Notice 2021-24, 2021-18 I.R.B. 1122, available at
family leave wages paid in 2023 for leave taken after
IRS.gov/irb/2021-18_IRB#NOT-2021-24.
March 31, 2020, and before April 1, 2021, that is
remaining at the end of the year because it exceeds the
employer share of social security tax is claimed on Form Correcting Previously Reported Tax Liability
944, line 10d, as a refundable credit. The refundable Semiweekly schedule depositors. If you have been
portion of the credit doesn't reduce the liability reported on assessed an FTD penalty and you made an error on Form
Form 945-A. For more information about the credit for 945-A and the correction won't change the total liability
qualified sick and family leave wages, go to IRS.gov/PLC. you reported on Form 945-A, you may be able to reduce
Example. Maple Co. is a semiweekly schedule your penalty by filing an amended Form 945-A.
depositor that pays employees every Friday. In 2023, Example. You reported a tax liability of $3,000 on
Maple Co. had pay dates every Friday starting on January January 1. However, the liability was actually for March.
6, 2023. Maple Co. paid qualified sick and family leave Prepare an amended Form 945-A showing the $3,000
wages on March 10 and March 17 for leave taken after liability on March 1. Also, you must enter the liabilities

-4- Instructions for Form 945-A (Rev. 12-2023)

- 5 -

Enlarge image

Page 5 of 5 Fileid: … ns/i945a/202312/a/xml/cycle04/source 10:53 - 14-Nov-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

previously reported for the year that didn't change. Write the error, you must file the form with an amended Form
“Amended” at the top of Form 945-A. The IRS will refigure 945-A. Otherwise, the IRS may assess an “averaged” FTD
the penalty and notify you of any change in the penalty. penalty.
Monthly schedule depositors. You can file Form 945-A The total tax reported on line M of Form 945-A must
if you have been assessed an FTD penalty and you made match the corrected tax (Form 945, line 3; Form 944,
an error on the monthly tax liability section of Form 945, line 9; Form CT-1, line 19 (line 15 for years before 2020)),
CT-1, or 944. When completing Form 945-A for this combined with any correction reported on Form 945-X,
situation, only enter the monthly totals. The daily entries line 5; Form 944-X, line 22; or Form CT-1 X, line 21, for the
aren't required. year, less any previous abatements and interest-free tax
assessments.
Where to file. File your amended Form 945-A, or, for
monthly schedule depositors, your original Form 945-A at Paperwork Reduction Act Notice. We ask for the
the address provided in the penalty notice you received. If information on this form to carry out the Internal Revenue
you're filing an amended Form 945-A, you don't have to laws of the United States. You're required to give us the
submit your original Form 945-A. information. We need it to ensure that you're complying
with these laws and to allow us to figure and collect the
Forms 945-X, CT-1 X, and 944-X right amount of tax.
You may need to file an amended Form 945-A with Form
945-X, CT-1 X, or 944-X to avoid or reduce an FTD You're not required to provide the information requested
penalty. on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number.
Tax decrease. If you're filing Form 945-X, CT-1 X, or Books or records relating to a form or its instructions must
944-X, you can file an amended Form 945-A with the form be retained as long as their contents may become
if both of the following apply. material in the administration of any Internal Revenue law.
1. You have a tax decrease. Generally, tax returns and return information are
2. You were assessed an FTD penalty. confidential, as required by Code section 6103.
File your amended Form 945-A with Form 945-X, CT-1 The time needed to complete and file this form will vary
X, or 944-X. The total liability reported on your amended depending on individual circumstances. The estimated
Form 945-A must equal the corrected amount of tax average time is:
reported on Form 945-X, CT-1 X, or 944-X. If your penalty
is decreased, the IRS will include the penalty decrease Recordkeeping. . . . . . . . . . . . . . . . . . . . . 6 hr., 27min.
with your tax decrease. Learning about the law or the form. . . . . . . . 6 min.
Preparing and sending the form to the IRS . . 12 min.
Tax increase—Form 945-X, CT-1 X, or 944-X filed
timely. If you're filing a timely Form 945-X, CT-1 X, or
944-X showing a tax increase, don't file an amended Form
945-A, unless you were assessed an FTD penalty caused If you have comments concerning the accuracy of
by an incorrect, incomplete, or missing Form 945-A. Don't these time estimates or suggestions for making this form
include the tax increase reported on Form 945-X, CT-1 X, simpler, we would be happy to hear from you. You can
or 944-X on an amended Form 945-A you file. write to the IRS at the address listed in the Privacy Act
Notice for your tax return.
Tax increase—Form 945-X, CT-1 X, or 944-X filed late.
If you owe tax and are filing late, that is, after the due date
of the return for the filing period in which you discovered

Instructions for Form 945-A (Rev. 12-2023) -5-

PDF file checksum: 3574938166

(Plugin #1/9.12/13.0)