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Department of the Treasury
Internal Revenue Service
2023

Instructions for Form 945

Annual Return of Withheld Federal Income Tax

Section references are to the Internal Revenue Code financial institution to make a same-day wire payment, go
unless otherwise noted. to IRS.gov/SameDayWire.
Timeliness of federal tax deposits. If a deposit is
Future Developments required to be made on a day that isn't a business day, the
deposit is considered timely if it is made by the close of
For the latest information about developments related to the next business day. A business day is any day other
Form 945 and its instructions, such as legislation enacted than a Saturday, Sunday, or legal holiday. The term “legal
after they were published, go to IRS.gov/Form945. holiday” for deposit purposes includes only those legal
holidays in the District of Columbia. Legal holidays in the
Reminders District of Columbia are provided in section 11 of Pub. 15.
Correcting a previously filed Form 945. If you Electronic filing and payment. Businesses can enjoy
discover an error on a previously filed Form 945, make the the benefits of filing tax returns and paying their federal
correction using Form 945-X, Adjusted Annual Return of taxes electronically. Whether you rely on a tax
Withheld Federal Income Tax or Claim for Refund. Form professional or handle your own taxes, the IRS offers you
945-X is filed separately from Form 945. For more convenient programs to make filing and paying easier.
information, see the Instructions for Form 945-X or go to Spend less time worrying about taxes and more time
IRS.gov/CorrectingEmploymentTaxes. running your business. Use e-file and EFTPS to your
Federal tax deposits must be made by electronic benefit.
funds transfer (EFT). You must use EFT to make all • For e-file, go to IRS.gov/EmploymentEfile for additional
federal tax deposits. Generally, an EFT is made using the information. A fee may be charged to file electronically.
Electronic Federal Tax Payment System (EFTPS). If you • For EFTPS, go to EFTPS.gov or call EFTPS Customer
don't want to use EFTPS, you can arrange for your tax Service at 800-555-4477 for additional information. To
professional, financial institution, payroll service, or other contact EFTPS using TRS for people who are deaf, hard
trusted third party to make electronic deposits on your of hearing, or have a speech disability, dial 711 and then
behalf. Also, you may arrange for your financial institution provide the TRS assistant the 800-555-4477 number
to initiate a same-day wire payment on your behalf. above or 800-733-4829.
EFTPS is a free service provided by the Department of the If you're filing your tax return or paying your federal
Treasury. Services provided by your tax professional, ! taxes electronically, a valid employer identification
financial institution, payroll service, or other third party CAUTION number (EIN) is required at the time the return is
may have a fee. filed or the payment is made. If a valid EIN isn't provided,
For more information on making federal tax deposits, the return or payment won't be processed. This may result
see section 11 of Pub. 15. To get more information about in penalties. See Employer Identification Number (EIN),
EFTPS or to enroll in EFTPS, go to EFTPS.gov, or call later, for more information about applying for an EIN.
800-555-4477. To contact EFTPS using
Electronic funds withdrawal (EFW). If you file Form
Telecommunications Relay Services (TRS) for people who
945 electronically, you can e-file and use EFW to pay the
are deaf, hard of hearing, or have a speech disability, dial
balance due in a single step using tax preparation
711 and then provide the TRS assistant the 800-555-4477
software or through a tax professional. However, don't use
number above or 800-733-4829. Additional information
EFW to make federal tax deposits. For more information
about EFTPS is also available in Pub. 966.
on paying your taxes using EFW, go to IRS.gov/EFW.
For an EFTPS deposit to be on time, you must
Credit or debit card payments. You can pay the
! submit the deposit by 8 p.m. Eastern time the day balance due shown on Form 945 by credit or debit card.
CAUTION before the date the deposit is due.
Your payment will be processed by a payment processor
Same-day wire payment option. If you fail to submit a who will charge a processing fee. Don't use a credit or
deposit transaction on EFTPS by 8 p.m. Eastern time the debit card to make federal tax deposits. For more
day before the date a deposit is due, you can still make information on paying your taxes with a credit or debit
your deposit on time by using the Federal Tax Collection card, go to IRS.gov/PayByCard.
Service (FTCS) to make a same-day wire payment. To use
Online payment agreement. You may be eligible to
the same-day wire payment method, you will need to
apply for an installment agreement online if you can't pay
make arrangements with your financial institution ahead of
the full amount of tax you owe when you file your return.
time. Please check with your financial institution regarding
For more information, see What if you can't pay in full,
availability, deadlines, and costs. Your financial institution
later.
may charge you a fee for payments made this way. To
learn more about the information you will need to give your

Sep 5, 2023 Cat. No. 20534D

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Form 1099-NEC. Use Form 1099-NEC to report • Dividends and other distributions by an Alaska Native
nonemployee compensation paid in 2023 and any backup Corporation (ANC) on which the recipient elected
withholding on the compensation. voluntary income tax withholding; and
• Payments subject to backup withholding.
Paid preparers. If you use a paid preparer to complete
Form 945, the paid preparer must complete and sign the Report all federal income tax withholding from
paid preparer's section of the form. nonpayroll payments or distributions annually on one
Form 945. Don't file more than one Form 945 for any
Outsourcing your tax duties. You're responsible to calendar year.
ensure that tax returns are filed and deposits and
payments are made, even if you contract with a third party All federal income tax withholding reported on
to perform these acts. You remain responsible if the third Forms 1099 (for example, Form 1099-R, Distributions
party fails to perform any required action. Before you From Pensions, Annuities, Retirement or Profit-Sharing
choose to outsource any of your tax duties (that is, Plans, IRAs, Insurance Contracts, etc.; Form 1099-MISC,
withholding, reporting, and paying over federal income Miscellaneous Information; or Form 1099-NEC,
tax) to a third-party payer, such as a payroll service Nonemployee Compensation) or Form W-2G, Certain
provider or reporting agent, go to IRS.gov/ Gambling Winnings, must be reported on Form 945.
OutsourcingPayrollDuties for helpful information on this
Don't report federal income tax withholding from wages
topic. For more information on the different types of
on Form 945. All federal income tax withholding and
third-party payer arrangements, see section 16 in Pub. 15.
employment taxes reported on Form W-2, Wage and Tax
How to get forms and publications. You can download Statement, must be reported on Form 941, Employer's
or print some of the forms and publications you may need QUARTERLY Federal Tax Return; Form 943, Employer's
on IRS.gov/Forms. Otherwise, you can go to IRS.gov/ Annual Federal Tax Return for Agricultural Employees;
OrderForms to place an order and have forms mailed to Form 944, Employer's ANNUAL Federal Tax Return;
you. You should receive your order within 10 business Schedule H (Form 1040), Household Employment Taxes;
days. or Form CT-1, Employer's Annual Railroad Retirement Tax
Return, as appropriate.
Where can you get telephone help? For answers to
your questions about completing Form 945 or tax deposit Don't report on Form 945 federal income tax withheld
rules, you can call the IRS at 800-829-4933 (Business and on distributions to participants from nonqualified pension
Specialty Tax Line) or 800-829-4059 (TDD/TTY for plans (including nongovernmental section 457(b) plans)
persons who are deaf, hard of hearing, or have a speech and some other deferred compensation arrangements
disability) Monday–Friday from 7:00 a.m. to 7:00 p.m. that are treated as wages and are reported on Form W-2.
local time (Alaska and Hawaii follow Pacific time). Report such withholding on Form 941 or Form 944. See
Photographs of missing children. The IRS is a proud Distributions from nonqualified pension plans and
partner with the National Center for Missing & Exploited deferred compensation plans in the Reminders section of
Children® (NCMEC). Photographs of missing children Pub. 15 for more information.
selected by the Center may appear in instructions on Compensation paid to H-2A visa holders. Generally,
pages that would otherwise be blank. You can help bring report compensation of $600 or more paid to foreign
these children home by looking at the photographs and agricultural workers who entered the country on H-2A
calling 1-800-THE-LOST (1-800-843-5678) if you visas on Form W-2 and Form 943. However, if an H-2A
recognize a child. visa worker didn't provide the employer with a taxpayer
identification number, the employee is subject to backup
withholding. The employer must report the wages and
General Instructions backup withholding on Form 1099-MISC. The employer
Purpose of Form 945 must also report the backup withholding on Form 945,
line 2. For more information on foreign agricultural workers
These instructions give you some background information on H-2A visas, go to IRS.gov/H2A.
about Form 945. They tell you who must file Form 945,
how to complete it line by line, and when and where to file Who Must File
it. If you withhold or are required to withhold federal income
Use Form 945 to report federal income tax withheld (or tax (including backup withholding) from nonpayroll
required to be withheld) from nonpayroll payments. payments, you must file Form 945. See Purpose of Form
Nonpayroll payments include: 945, earlier. You don't have to file Form 945 for those
years in which you don't have a nonpayroll tax liability.
• Pensions (including distributions from tax-favored Don't report on Form 945 withholding that is required to be
retirement plans, for example, section 401(k), section reported on Form 1042, Annual Withholding Tax Return
403(b), and governmental section 457(b) plans), for U.S. Source Income of Foreign Persons.
annuities, and IRA distributions; If you file Form 945, you may also be required to file
• Military retirement; Form 945-A, Annual Record of Federal Tax Liability. See
• Gambling winnings; the line 7 instructions for details.
• Indian gaming profits;
• Certain government payments on which the recipient
elected voluntary income tax withholding;

-2- Instructions for Form 945 (2023)

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When To File                                                                electronic filing. If you file a paper return, where you file 
                                                                            depends on whether you include a payment with Form 
For 2023, file Form 945 by January 31, 2024. However, if                    945. Mail your return to the address listed for your location 
you made deposits on time in full payment of the taxes for                  in the table below.
the year, you may file the return by February 12, 2024.
If we receive your return after the due date, we will treat                   PDSs can't deliver to P.O. boxes. You must use the U.S. 
your return as filed on time if the envelope containing your                Postal Service to mail an item to a P.O. box address. Go to 
return is properly addressed, contains sufficient postage,                  IRS.gov/PDS for the current list of PDSs. For the IRS 
and is postmarked by the U.S. Postal Service on or before                   mailing address to use if you’re using a PDS, go to 
the due date, or sent by an IRS-designated private                          IRS.gov/PDSstreetAddresses. Select the mailing address 
delivery service (PDS) on or before the due date.                           listed on the webpage that is in the same state as the 
However, if you don't follow these guidelines, we will                      address to which you would mail returns filed without a 
consider your return filed when it is actually received.                    payment, as shown in the table below.

Where To File
You’re encouraged to file Form 945 electronically. Go to 
IRS.gov/EmploymentEfile for more information on 

Mailing Addresses for Form 945

If you’re in . . .                                                       Without a payment . . .    With a payment . . .
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Department of the Treasury Internal Revenue Service 
Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire,       Internal Revenue Service   P.O. Box 806534
New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode          Kansas City, MO 64999-0042 Cincinnati, OH 45280-6534
Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, 
Wisconsin 
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,       Department of the Treasury Internal Revenue Service 
Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi,          Internal Revenue Service   P.O. Box 932300
Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota,           Ogden, UT 84201-0042       Louisville, KY 40293-2300
Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming
No legal residence or principal place of business in any state           Department of the Treasury Internal Revenue Service 
                                                                         Internal Revenue Service   P.O. Box 932300
                                                                         P.O. Box 409101            Louisville, KY 40293-2300
                                                                         Ogden, UT 84409
Special filing address for exempt organizations; governmental entities;  Department of the Treasury Internal Revenue Service 
and Indian tribal governmental entities; regardless of location          Internal Revenue Service   P.O. Box 932300
                                                                         Ogden, UT 84201-0042       Louisville, KY 40293-2300

Employer Identification Number (EIN)                                        1099-NEC). Filing a Form 945 with an incorrect EIN or 
                                                                            using another business's EIN may result in penalties and 
If you don't have an EIN, you may apply for one online by                   delays in processing your return.
visiting IRS.gov/EIN. If the principal business was created 
or organized outside of the United States or U.S. 
territories, you may also apply for an EIN by calling                       If You Change Your Business Name, 
267-941-1099 (toll call).                                                   Business Address, or Responsible 
You may also apply for an EIN by faxing or mailing Form                     Party
SS-4 to the IRS. If you haven't received your EIN by the                    Notify the IRS immediately if you change your business 
due date of Form 945, file a paper return and write                         name, business address, or responsible party.
"Applied For" and the date you applied in this entry space.                 • Write to the IRS office where you file your returns (using 
         If you're filing your tax return electronically, a valid           the Without a payment address under Where To File, 
                                                                            earlier) to notify the IRS of any business name change. 
!        EIN is required at the time the return is filed. If a              See Pub. 1635 to see if you need to apply for a new EIN.
CAUTION  valid EIN isn't provided, the return won't be 
accepted. This may result in penalties.                                     • Complete and mail Form 8822-B to notify the IRS of a 
                                                                            business address or responsible party change. Don’t mail 
         Always be sure the EIN on the form you file exactly                Form 8822-B with your Form 945. For a definition of 
TIP      matches the EIN the IRS assigned to your                           “responsible party,” see the Instructions for Form SS-4.
         business. Don't use your social security number 
                                                                            Penalties and Interest
(SSN) or individual taxpayer identification number (ITIN) 
on forms that ask for an EIN. The name and EIN on Form                      There are penalties for filing Form 945 late and for paying 
945 must match the name and EIN on your information                         or depositing taxes late, unless filing and/or paying late is 
returns where federal income tax withholding is reported                    due to reasonable cause and not due to willful neglect. 
(for example, backup withholding reported on Form                           See section 11 of Pub. 15 for more information on deposit 

Instructions for Form 945 (2023)                                         -3-

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penalties. Interest is charged on taxes paid late at a rate • Go to IRS.gov/EmploymentTaxes for additional
set by law. There are also penalties for failure to file information about employment taxes.
information returns (for example, Forms 1099-MISC,
1099-NEC, 1099-R, or W-2G) and for failure to furnish Depositing Withheld Taxes
payee statements to payees. Deposit all nonpayroll (Form 945) withheld federal income
tax, including backup withholding, by EFT. Combine all
If you receive a notice about a penalty after you file this Form 945 taxes for deposit purposes. Don't combine
return, reply to the notice with an explanation and we will deposits for Forms 941, 943, 944, or CT-1 with deposits
determine if you meet reasonable-cause criteria. Don't for Form 945. Also, don't combine Form 945 taxes with
attach an explanation when you file your return. taxes for Forms 941, 943, 944, or CT-1 for purposes of
Use Form 843 to request abatement of assessed determining any of the deposit rules discussed next, such
penalties or interest. Don't request abatement of assessed as whether the $2,500 threshold is applicable, whether
penalties or interest on Form 945 or Form 945-X. you're a monthly or semiweekly schedule depositor, or
whether the $100,000 next-day deposit rule applies.
If taxes that must be withheld (that is, trust fund
Generally, the deposit rules that apply to Form 941 also
! taxes) aren't withheld or aren't deposited or paid apply to Form 945. However, because Form 945 is an
CAUTION to the U.S. Treasury, the trust fund recovery
penalty may apply. The penalty is 100% of the unpaid trust annual return, the rules for determining your deposit
fund tax. If these unpaid taxes can't be immediately schedule (discussed below) are different from those for
collected from the employer or business, the penalty may Form 941. See section 11 of Pub. 15 for a detailed
be imposed on all persons who are determined by the IRS discussion of the deposit rules.
to be responsible for collecting, accounting for, or paying If the total amount of tax for 2023 is less than
over these taxes, and who acted willfully in not doing so. TIP $2,500, you’re not required to make deposits
For more information, see section 11 of Pub. 15. during the year.

Voluntary Income Tax Withholding Determining Your Deposit Schedule
States must allow unemployment compensation recipients There are two deposit schedules—monthly and
to elect to have federal income tax withheld at a 10% rate. semiweekly—for determining when you deposit withheld
Recipients paid under the Railroad Unemployment federal income tax. These schedules tell you when a
Insurance Act may also elect withholding at a 10% rate. deposit is due after a tax liability arises (that is, you make
a payment subject to federal income tax withholding,
Recipients of any of the following payments may
including backup withholding). Before the beginning of
request federal income tax withholding at a rate of 7%,
each calendar year, you must determine which of the two
10%, 12%, or 22%.
deposit schedules you’re required to use.
• Social security and Tier 1 railroad retirement benefits.
• Certain crop disaster payments. For 2024, you're a monthly schedule depositor for Form
• Commodity Credit Corporation loans. 945 if the total tax reported on your 2022 Form 945 (line 3)
• Dividends and other distributions by an ANC. was $50,000 or less. If the total tax reported for 2022 was
more than $50,000, you're a semiweekly schedule
The payee may request voluntary withholding on Form depositor.
W-4V or you may develop your own substitute form. Any
voluntary withholding on these payments must be If you're a monthly schedule depositor and
reported on Form 945 (and on the required information ! accumulate a $100,000 liability or more on any
return—Form 1099-DIV, Form 1099-G, Form SSA-1099, CAUTION day during a calendar month, your deposit
or Form RRB-1099) and is subject to the deposit rules. schedule changes on the next day to semiweekly for the
remainder of the year and for the following year. For more
Additional Information About information, see the $100,000 Next-Day Deposit Rule in
section 11 of Pub. 15.
Nonpayroll Payments
• Pub. 15-A includes information on federal income tax
withholding from pensions and annuities (section 8).
Specific Instructions
• Pub. 15-T includes information on federal income tax
withholding from Indian gaming profits (section 7). Line A. Final Return
• The Instructions for Forms 1099-R and 5498 provide
If you go out of business or end operations and you won't
information about pensions, annuities, IRAs, and military
have to file Form 945 in the future, file a final return. Be
retirement.
sure to check the box on line A and enter the date that
• The Instructions for Forms W-2G and 5754 provide
final nonpayroll payments were made. Also, attach a
information on withholding from gambling winnings.
statement to your return showing the name of the person
• Part N in the General Instructions for Certain
keeping the payment records and the address where
Information Returns provides information on backup
those records will be kept.
withholding.
• For more information about dividends and other If you sell or transfer your business during the year, you
distributions by an ANC, see Notice 2013-77, 2013-50 and the new owner must each file a Form 945 for the year
I.R.B. 632, available at IRS.gov/irb/ in which the transfer occurred. Report only the taxes you
2013-50_IRB#NOT-2013-77. withheld.

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When two businesses merge, the continuing firm must the year reported on line 7M of the Monthly Summary of
file a return for the year in which the change took place Federal Tax Liability, or line M of Form 945-A.
and the other firm should file a final return.
Line 4. Total Deposits
Changing from one form of business to another, such Enter your total Form 945 deposits for the year, including
as from a sole proprietorship to a partnership or any overpayment that you applied from filing Form 945-X
corporation, is considered a transfer. If a transfer occurs, in 2023, and any overpayment that you applied from your
you may need a new EIN. See Pub. 1635 and section 1 of 2022 return.
Pub. 15 for more information.
Attach a statement to your return with all the following Line 5. Balance Due
information. If line 3 is more than line 4, enter the difference on line 5.
• The new owner's name (or the new name of the Otherwise, see Overpayment, later. You don't have to pay
business). if line 5 is under $1. Generally, you should have a balance
• Whether the business is now a sole proprietorship, due only if your total taxes for the year (line 3) are less
partnership, or corporation. than $2,500. If you made payments under the accuracy of
• The kind of change that occurred (a sale or transfer). deposits rule, see section 11 of Pub. 15.
• The date of the change.
• The name of the person keeping the payroll records and If you were required to make federal tax deposits, pay
the address where those records will be kept. the amount shown on line 5 by EFT. If you weren't required
to make federal tax deposits or you’re a monthly schedule
If no sale or transfer occurred, or you don’t know the depositor making a payment under the accuracy of
name of the person to whom the business was sold or deposits rule (see section 11 of Pub. 15), you may pay the
transferred, that fact should be included in the statement. amount shown on line 5 by EFT, credit card, debit card,
check, money order, or EFW. For more information on
Completing Form 945 electronic payment options, go to IRS.gov/Payments.
Enter dollars to the left of the preprinted line and cents to
the right of it. Don't round entries to whole dollars. Always If you pay by EFT, credit card, or debit card, file your
show an amount for cents, even if it is zero. return using the Without a payment address under Where
To File, earlier. Don't file Form 945-V, Payment Voucher. If
Line 1. Federal Income Tax Withheld you pay by check or money order, make it payable to
Enter the federal income tax that you withheld (or were “United States Treasury.” Enter your EIN, “Form 945,” and
required to withhold) from pensions (including “2023” on your check or money order. Complete Form
distributions from tax-favored retirement plans, for 945-V and enclose with Form 945.
example, section 401(k), section 403(b), and
governmental section 457(b) plans), annuities, IRA If line 3 is $2,500 or more and you deposited all taxes
distributions, military retirement, Indian gaming profits, when due, the amount on line 5 should be zero.
and gambling winnings (regular gambling withholding If you didn't make deposits as required and
only; backup withholding on gambling winnings is ! instead pay the taxes with Form 945, you may be
reported on line 2). Also, enter any voluntary amount that CAUTION subject to a penalty.
you withheld on certain government payments, and on
dividends and other distributions by an ANC. What if you can't pay in full? If you can't pay the full
Federal income tax withholding reported on Form amount of tax you owe, you can apply for an installment
agreement online.
! W-2 must be reported on Form 941, Form 943,
CAUTION Form 944, or Schedule H (Form 1040), as You can apply for an installment agreement online if:
appropriate. • You can't pay the full amount shown on line 5,
• The total amount you owe is $25,000 or less, and
Line 2. Backup Withholding • You can pay the liability in full in 24 months.
Enter any backup withholding that you withheld (or were To apply using the Online Payment Agreement
required to withhold), including backup withholding on Application, go to IRS.gov/OPA.
gambling winnings. See part N in the General Instructions Under an installment agreement, you can pay what you
for Certain Information Returns for more information on owe in monthly installments. There are certain conditions
backup withholding. you must meet to enter into and maintain an installment
Regulated investment companies (RICs) and real agreement, such as paying the liability within 24 months,
estate investment trusts (REITs) must report any backup and making all required deposits and timely filing tax
withholding on Form 945 in the year that the dividends are returns during the length of the agreement.
actually paid. This includes January payments of If your installment agreement is accepted, you will be
dividends declared during October, November, and charged a fee and you will be subject to penalties and
December of the prior year. See the Instructions for Form interest on the amount of tax not paid by the due date of
1099-DIV for special reporting requirements. the return.

Line 3. Total Taxes Line 6. Overpayment
Add lines 1 and 2. If total taxes are $2,500 or more, the If line 4 is more than line 3, enter the difference on line 6.
amount reported on line 3 must equal the total liability for Never make an entry on both lines 5 and 6.

Instructions for Form 945 (2023) -5-

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If you deposited more than the correct amount for the The authorization will automatically expire 1 year from
year, you can have the overpayment refunded or applied the due date (without regard to extensions) for filing your
to your next return by checking the appropriate box. Form 945. If you or your designee wants to terminate the
Check only one box below line 6. If you don't check either authorization, write to the IRS office for your location using
box or if you check both boxes, generally we will apply the the Without a payment address under Where To File,
overpayment to your next return. Regardless of any box earlier.
you check or don't check on line 6, we may apply your
overpayment to any past due tax account that is shown in Who Must Sign (Approved Roles)
our records under your EIN. The following persons are authorized to sign the return for
each type of business entity.
If line 6 is under $1, we will send a refund or apply it to
• Sole proprietorship—The individual who owns the
your next return only if you ask us in writing to do so.
business.
Line 7. Monthly Summary of Federal • Corporation (including a limited liability company
(LLC) treated as a corporation)—The president, vice
Tax Liability president, or other principal officer duly authorized to sign.
This is a summary of your monthly tax liability, not • Partnership (including an LLC treated as a
partnership) or unincorporated organization—A
! a summary of deposits made. If line 3 is less than responsible and duly authorized partner, member, or
CAUTION $2,500, don't complete line 7 or Form 945-A.
officer having knowledge of its affairs.
Complete line 7 only if you were a monthly schedule • Single-member LLC treated as a disregarded entity
depositor for the entire year and line 3 is $2,500 or more. for federal tax purposes—The owner of the LLC or a
See Determining Your Deposit Schedule, earlier. principal officer duly authorized to sign.
The amount entered on line 7M must equal the • Trust or estate—The fiduciary.
! amount reported on line 3. Form 945 may also be signed by a duly authorized
CAUTION agent of the taxpayer if a valid power of attorney has been
Report your liabilities on Form 945-A instead of on filed.
line 7 if either of the following applies. Alternative signature method. Corporate officers or
• You were a semiweekly schedule depositor duly authorized agents may sign Form 945 by rubber
during 2023. Don't complete entries A through M of line 7. stamp, mechanical device, or computer software program.
Instead, complete and file Form 945-A with Form 945. For details and required documentation, see Rev. Proc.
• You were a monthly schedule depositor for 2023 and 2005-39, 2005-28 I.R.B. 82, available at
during any month you accumulated nonpayroll taxes of IRS.gov/irb/2005-28_IRB#RP-2005-39.
$100,000 or more. Because this converted you to a
semiweekly schedule depositor for the remainder of 2023 Paid Preparer Use Only
(and for 2024), you must report your liabilities on Form A paid preparer must sign Form 945 and provide the
945-A for the entire year. Don't complete entries A through information in the Paid Preparer Use Only section if the
M of line 7. For more information, see the $100,000 preparer was paid to prepare Form 945 and isn't an
Next-Day Deposit Rule in section 11 of Pub. 15. employee of the filing entity. Paid preparers must sign
paper returns with a manual signature. The preparer must
Third-Party Designee give you a copy of the return in addition to the copy to be
If you want to allow an employee, a paid tax preparer, or filed with the IRS.
another person to discuss your Form 945 with the IRS,
check the “Yes” box in the Third-Party Designee section of If you're a paid preparer, enter your Preparer Tax
Form 945. Enter the name, phone number, and five-digit Identification Number (PTIN) in the space provided.
personal identification number (PIN) of the specific person Include your complete address. If you work for a firm,
to speak with—not the name of the firm that prepared your enter the firm's name and the EIN of the firm. You can
return. The designee may choose any five numbers as his apply for a PTIN online or by filing Form W-12. For more
or her PIN. information about applying for a PTIN online, go to
IRS.gov/PTIN. You can't use your PTIN in place of the EIN
By checking "Yes," you authorize the IRS to talk to the of the tax preparation firm.
person you named (your designee) about any questions
we may have while we process your return. You also Generally, don't complete this section if you're filing the
authorize your designee to do all of the following. return as a reporting agent and have a valid Form 8655 on
• Give us any information that is missing from your return. file with the IRS. However, a reporting agent must
• Call us for information about the processing of your complete this section if the reporting agent offered legal
return. advice, for example, advising the client on determining
• Respond to certain IRS notices that you have shared whether federal income tax withholding is required on
with your designee about math errors and return certain payments.
preparation. The IRS won't send notices to your designee.
Privacy Act and Paperwork Reduction Act Notice. We
You’re not authorizing your designee to bind you to ask for the information on Form 945 to carry out the
anything (including additional tax liability) or to otherwise Internal Revenue laws of the United States. We need it to
represent you before the IRS. If you want to expand the figure and collect the right amount of tax. Sections 3402,
designee's authorization, see Pub. 947. 3405, and 3406 of the Internal Revenue Code require

-6- Instructions for Form 945 (2023)

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taxpayers to pay over to the IRS federal income tax information to other countries under a tax treaty, to federal
withheld from certain nonpayroll payments and and state agencies to enforce federal nontax criminal
distributions, including backup withholding. Form 945 is laws, or to federal law enforcement and intelligence
used to report these withholdings. Section 6011 requires agencies to combat terrorism.
you to provide the requested information if the tax is
The time needed to complete and file Form 945 will
applicable to you. Section 6109 requires you to provide
vary depending on individual circumstances. The
your identification number. If you fail to provide this
estimated average time is:
information in a timely manner, or provide false or
fraudulent information, you may be subject to penalties.
Recordkeeping. . . . . . . . . . . . . . . . . . . . . . . 5 hr., 58 min.
You’re not required to provide the information requested Learning about the law or the form. . . . . . . . . . 24 min.
on a form that is subject to the Paperwork Reduction Act Preparing and sending the form to the IRS . . . . 30 min.
unless the form displays a valid OMB control number.
Books or records relating to a form or instructions must be
retained as long as their contents may become material in If you have comments concerning the accuracy of these
the administration of any Internal Revenue law. time estimates or suggestions for making Form 945
Generally, tax returns and return information are simpler, we would be happy to hear from you. You can
confidential, as required by section 6103. However, send us comments from IRS.gov/FormComments. Or you
section 6103 allows or requires the IRS to disclose or give can send your comments to the Internal Revenue Service,
the information shown on your tax return to others Tax Forms and Publications Division, 1111 Constitution
described in the Code. For example, we may disclose your Ave. NW, IR-6526, Washington, DC 20224. Don't send
tax information to the Department of Justice for civil and Form 945 to this address. Instead, see Where To File,
criminal litigation, and to cities, states, the District of earlier.
Columbia, and U.S. commonwealths and territories for use
in administering their tax laws. We may also disclose this

Instructions for Form 945 (2023) -7-

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