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

(February 2014)
Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

Section references are to the Internal Revenue Code However, see the Caution under Is There a Deadline for
unless otherwise noted. Filing Form 945-X, later, if you are correcting overreported
amounts during the last 90 days of a period of limitations.
Future Developments You will use the claim process if you overreported tax and
For the latest information about developments related to are requesting a refund or abatement of the overreported
Form 945-X and its instructions, such as legislation amount. Follow the chart on page 8 for help in choosing
enacted after they were published, go to www.irs.gov/form whether to use the adjustment process or the claim
945x. process.
Be sure to give us a detailed explanation on line 7 for
General Instructions: each correction that you show on Form 945-X.
Understanding Form 945-X Do not use Form 945-X to correct Forms CT-1,
941, 943, or 944. Instead, use the “X” form that
What Is the Purpose of Form 945-X? CAUTION! corresponds to those forms (Form CT-1 X, 941-X,
943-X, or 944-X). If you did not file a Form 945 for one or
Use Form 945-X to correct administrative errors only on a more years, do not use Form 945-X. Instead, file Form
previously filed Form 945. An administrative error occurs if 945 for each of those years.
the federal income tax (including backup withholding) you
reported on Form 945 is not the amount you actually
withheld from payees. For example, if the total federal Where Can You Get Help?
income tax you actually withheld was incorrectly reported For help filing Form 945-X or for questions about withheld
on Form 945 due to a mathematical or transposition error, federal income tax and tax corrections, you can:
this would be an administrative error. Call the IRS Business and Specialty Tax Line toll free at
Use Form 843, Claim for Refund and Request for 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for
Abatement, to request a refund or abatement of assessed persons who are deaf, hard of hearing, or have a speech
interest or penalties. Do not request abatement of disability) Monday–Friday from 7:00 a.m.– 7:00 p.m. local
assessed interest or penalties on Form 945 or Form time (Alaska and Hawaii follow Pacific time),
945-X. Visit the IRS website at www.irs.gov/businesses and
click on the Employment Taxes link under Businesses
We use the terms “correct” and “corrections” on Topics, or
TIP Form 945-X and in these instructions to include See Pub. 15 (Circular E), Employer's Tax Guide.
interest-free adjustments under sections 6205
and 6413 and claims for refund and abatement under See also How Can You Order Forms, Instructions, and
sections 6402, 6414, and 6404. See Rev. Rul. 2009-39 for Publications from the IRS, later.
examples of how the interest-free adjustment and claim
When Should You File Form 945-X?
for refund rules apply in 10 different situations. You can
find Rev. Rul. 2009-39, 2009–52 I.R.B. 951, at File Form 945-X when you discover an administrative
www.irs.gov/irb/2009-52_IRB/ar14.html. error on a previously filed Form 945.
When you discover an error on a previously filed Form However, if your only errors on Form 945 relate to
945, you must: federal tax liabilities reported on your Monthly Summary of
Correct that error using Form 945-X, Federal Tax Liability on Form 945 or on Form 945-A,
File a separate Form 945-X for each Form 945 that you Annual Record of Federal Tax Liability, do not file Form
are correcting, and 945-X. For more information about correcting federal tax
liabilities reported on your Monthly Summary of Federal
File Form 945-X separately. Do not file Form 945-X
Tax Liability on Form 945 or on Form 945-A, see the Form
with Form 945.
945-A instructions.
Report the correction of underreported and Due dates. The due date for filing Form 945-X depends
overreported amounts for the same year on a single Form on when you discover an error and if you underreported or
945-X, unless you are requesting a refund or abatement. If overreported tax. If you underreported tax, see
you are requesting a refund or abatement, file one Form Underreported tax later. For overreported amounts, you
945-X correcting the underreported amounts and a may choose to either make an interest-free adjustment or
second Form 945-X correcting the overreported amounts. file a claim for refund or abatement. If you are correcting
You will use the adjustment process if you overreported amounts, see Overreported tax—adjustment
underreported tax and are making a payment, or if you process and Overreported tax—claim process, later.
overreported tax and will be applying the credit to Form If any due date falls on a Saturday, Sunday, or legal
945 for the period during which you file Form 945-X. holiday, you may file Form 945-X on the next business

Feb 19, 2014 Cat. No. 20337I

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day. If we receive Form 945-X after the due date, we will     Is There a Deadline for Filing Form 
treat Form 945-X as filed on time if the envelope 
containing Form 945-X is properly addressed, contains         945-X?
sufficient postage, and is postmarked by the U.S. Postal 
Service on or before the due date, or sent by an              Generally, you may correct overreported taxes on a 
IRS-designated private delivery service on or before the      previously filed Form 945 if you file Form 945-X within 3 
due date. If you do not follow these guidelines, we will      years of the date Form 945 was filed or 2 years from the 
consider Form 945-X filed when it is actually received.       date you paid the tax reported on Form 945, whichever is 
See Pub. 15 (Circular E) for more information on legal        later. You may correct underreported taxes on a 
holidays and IRS-designated private delivery services.        previously filed Form 945 if you file Form 945-X within 3 
                                                              years of the date the Form 945 was filed. We call each of 
Underreported tax. If you are correcting underreported        these time frames a “period of limitations.” For purposes 
tax, you must file Form 945-X by the due date of the return   of the period of limitations, Form 945 is considered filed 
for the return period in which you discovered the error       on April 15 of the succeeding calendar year if filed before 
(January 31 of the following year) and pay the amount         that date.
you owe by the time you file. Doing so will generally 
                                                                  Example. You filed your 2010 Form 945 on January 
ensure that your correction is interest free and not subject 
                                                              27, 2011, and payments were timely made. The IRS treats 
to failure-to-pay or failure-to-deposit penalties. See What 
                                                              the return as if it were filed on April 15, 2011. On January 
About Penalties and Interest, later.
                                                              22, 2014, you discovered that you overreported federal 
If Form 945-X is filed late (after the due date of the        income tax withheld on that form by $10,000 due to a 
return for the return period in which you discovered the      mathematical error. To correct the error, you must file 
error), you must attach an amended Form 945-A.                Form 945-X by April 15, 2014, which is the end of the 
Otherwise, the IRS may assess an “averaged”                   period of limitations, and use the claim process.
failure-to-deposit penalty. The total tax reported on line M 
of Form 945-A must match the corrected tax (Form 945,                      If you file Form 945-X to correct overreported 
line 3, combined with any correction reported on Form                      amounts in the last 90 days of a period of 
945-X, line 5) for the year, less any previous abatements         CAUTION! limitations (after January 15, 2014, in the 
and interest-free tax assessments.                            example above), you must use the claim process. You 
                                                              cannot use the adjustment process. If you are also 
Example—You owe tax.        On February 6, 2013, you          correcting underreported amounts, you must file another 
discovered that you underreported $10,000 of federal          Form 945-X to correct the underreported amounts using 
income tax actually withheld on your 2012 Form 945 due        the adjustment process and pay any tax due.
to a mathematical error. File Form 945-X and pay the 
amount you owe by January 31, 2014, because you 
discovered the error in 2013 and January 31, 2014, is the     Where Should You File Form 945-X?
due date for that year. If you file Form 945-X before         Send your completed Form 945-X to the Internal Revenue 
January 31, 2014, pay the amount you owe when you file.       Service Center shown below.
Overreported tax—adjustment process.      If you 
overreported tax and choose to apply the credit to Form                    IF you are in . . .             THEN use this address . . . 
945, file an adjusted return on Form 945-X soon after you         Special filing addresses for exempt 
discovered the error but more than 90 days before the             organizations; federal, state, and local Department of the Treasury 
period of limitations on the credit or refund for correcting      governmental entities; and Indian tribal Internal Revenue Service 
                                                                  governmental entities; regardless of     Ogden, UT 84201-0042
the Form 945 expires. See Is There a Deadline for Filing          location
Form 945-X, later.
                                                                  Connecticut, Delaware, District of 
Example—You want your credit applied to Form                      Columbia, Florida, Georgia, Illinois, 
945. On May 1, 2014, you discover that you overreported           Indiana, Kentucky, Maine, Maryland, 
$9,000 in backup withholding tax on your 2013 Form 945            Massachusetts, Michigan, New             Department of the Treasury
                                                                  Hampshire, New Jersey, New York,         Internal Revenue Service 
due to a transposition error. You file Form 945-X on June         North Carolina, Ohio, Pennsylvania,      Cincinnati, OH 45999-0042
2, 2014. The IRS treats your credit as a tax deposit made         Rhode Island, South Carolina, 
on January 1, 2014. When you file your 2014 Form 945,             Tennessee, Vermont, Virginia, West 
include the amount from Form 945-X, line 5, on line 4             Virginia, Wisconsin
(“Total deposits”) of your 2014 Form 945.                         Alabama, Alaska, Arizona, Arkansas, 
                                                                  California, Colorado, Hawaii, Idaho, 
Overreported tax—claim process.     If you overreported           Iowa, Kansas, Louisiana, Minnesota,      Department of the Treasury
tax, you may choose to file a claim for refund or                 Mississippi, Missouri, Montana,          Internal Revenue Service 
abatement on Form 945-X any time before the period of             Nebraska, Nevada, New Mexico,            Ogden, UT 84201-0042
                                                                  North Dakota, Oklahoma, Oregon, 
limitations on the credit or refund expires. If you also need     South Dakota, Texas, Utah, 
to correct any underreported amounts, you must file               Washington, Wyoming
another Form 945-X reporting only corrections to the              No legal residence or principal place of Internal Revenue Service 
underreported amounts. See Is There a Deadline for Filing         business in any state                    P.O. Box 409101 
Form 945-X, later.                                                                                         Ogden, UT 84409

                                                              -2-                       Instructions for Form 945-X (Rev. 2-2014)

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How Should You Complete Form Always show an amount for cents. Do not round entries
to whole dollars.
945-X? Complete both pages and sign Form 945-X on page 2.
Staple multiple sheets in the upper-left corner.
Use One Form 945-X for Each Year You Are
Correcting What About Penalties and Interest?
Use a separate Form 945-X for each Form 945 that you Generally, your correction of an underreported amount will
are correcting. For example, if you found errors on your not be subject to a failure-to-pay penalty,
Forms 945 for 2012 and 2013, file one Form 945-X to failure-to-deposit penalty, or interest if you:
correct the 2012 Form 945. File a second Form 945-X to File on time (by the due date of Form 945 for the year in
correct the 2013 Form 945. which you discover the error),
Pay the amount shown on line 5 by the time you file
EIN, Name, and Address Form 945-X,
Enter your EIN, name, and address in the spaces Enter the date you discovered the error, and
provided. Also enter your name and EIN on the top of Explain in detail the grounds and facts relied on to
page 2 and on any attachments. If your address has support the correction.
changed since you filed your Form 945, enter the No correction will be eligible for interest-free treatment
corrected information and the IRS will update your if any of the following apply.
address of record. The amounts underreported relate to an issue that was
Return You Are Correcting raised in an examination of a prior period.
You knowingly underreported your tax liability.
In the box at the top of page 1 of Form 945-X, enter the
You received a notice and demand for payment.
calendar year of the Form 945 you are correcting. Enter
the calendar year on page 2. Be sure to write your name, If you receive a notice about a penalty after you file this
EIN, Form 945-X, and calendar year on the top of any return, reply to the notice with an explanation and we will
attachments. determine if you meet reasonable-cause criteria. Do not
attach an explanation when you file your return.
Enter the Date You Discovered Errors
Overview of the Process
You must enter the date you discovered errors. You
discover an error when you have enough information to be The process to correct a previously filed Form 945 or file a
able to correct it. If you are reporting several errors you claim for refund is outlined below.
discovered at different times, enter the earliest date you If you underreported the tax. If you underreported
discovered an error here. Report any subsequent dates the tax actually withheld on a previously filed Form 945,
and related errors on line 7. check the box on line 1 and pay any additional amount
you owe by the time you file Form 945-X. For details on
Must You Make an Entry on Each Line?
how to make a payment, see the instructions for line 5,
You must provide all of the information requested at the later.
top of page 1 of Form 945-X. You must check one box
(but not both) in Part 1. In Part 2, if any line does not Example—You underreported withheld income
apply, leave it blank. Complete Parts 3 and 4 as taxes. On June 20, 2013, you discovered an error that
instructed. results in additional tax on your 2012 Form 945. File Form
945-X by January 31, 2014, and pay the amount you owe
How Should You Report Negative Amounts? by the time you file. See When Should You File Form
945-X, earlier. Do not attach Form 945-X to your 2013
Form 945-X uses negative numbers to show reductions in
Form 945.
tax (credits) and positive numbers to show additional tax
(amounts you owe). If you overreported the tax. If you overreported the
tax actually withheld on a previously filed Form 945, you
When reporting a negative amount in column 3, use a may choose one of the following options.
minus sign instead of parentheses. For example, enter Use the adjustment process. Check the box on line 1 to
“-10.59” instead of “(10.59).” However, if you are apply any credit (negative amount) from line 5 to Form
completing the return on your computer and your software 945 for the year during which you file Form 945-X.
only allows you to use parentheses to report negative Use the claim process. Check the box on line 2 to file a
amounts, you may use them. claim on Form 945-X requesting a refund or abatement of
the amount shown on line 5.
How Should You Make Entries on Form 945-X?
To ensure that the IRS has enough time to
You can help the IRS process your Form 945-X timely and TIP process a credit for an overreporting
accurately if you follow these guidelines. adjustment in the year during which you file
Type or print your entries. Form 945-X, you are encouraged to file Form 945-X
Use Courier font (if possible) for all typed or correcting the overreported amount in the first 11 months
computer-generated entries. of a year. For example, if you discover an overreported
Omit dollar signs. You may use commas and decimal amount in December, you may want to file Form 945-X
points, if desired. Enter dollar amounts to the left of any during the first 11 months of the next year. This should
preprinted decimal point and cents to the right of it. ensure that the IRS will have enough time to process

Instructions for Form 945-X (Rev. 2-2014) -3-

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Form 945-X so the credit will be posted before you file (credit) shown on line 5. Do not check this box if you are
Form 945, thus avoiding an erroneous balance due notice correcting any underreported amounts on this form.
from the IRS. See the example below.
You must check the box on line 2 if you have a credit
Example—You want your overreported tax applied and the period of limitations on credit or refund for Form
as a credit to Form 945. On December 18, 2014, you 945 will expire within 90 days of the date you file Form
discover you overreported your tax on your 2013 Form 945-X. See Is There a Deadline for Filing Form 945-X,
945 and want to choose the adjustment process. To allow earlier.
the IRS enough time to process the credit, you file Form
945-X on January 2, 2015, and take the credit on your The IRS usually processes claims shortly after they are
2015 Form 945. filed. IRS will notify you if your claim is denied, accepted
as filed, or selected to be examined. See Pub. 556,
Examination of Returns, Appeal Rights, and Claims for
Specific Instructions: Refund, for more information.
Part 1: Select ONLY One Process Unless the IRS corrects Form 945-X during processing
or you owe other taxes, penalties, or interest, IRS will
Because Form 945-X may be used to file either an refund the amount shown on line 5, plus any interest that
adjusted return of withheld federal income tax or a claim applies.
for refund or abatement, you must check one box on
either line 1 or line 2. Do not check both boxes. Part 2: Enter the Corrections for the
1. Adjusted Return of Withheld Federal Income Calendar Year You Are Correcting

Tax What Amounts Should You Report in Part 2?
Check the box on line 1 if you are correcting In columns 1 and 2 of lines 3 and 4, show amounts for all
underreported amounts or overreported amounts and you of your payees, not just for those payees whose amounts
would like to use the adjustment process to correct the you are correcting.
errors.
If a correction that you report in column 3 includes both
If you are correcting both underreported amounts and underreported and overreported amounts (see the
overreported amounts on this form, you must check this instructions for line 6), give us details for each error on
box. If you check this box, any negative amount shown on line 7.
line 5 will be applied as a credit (tax deposit) to your Form
945 for the year in which you are filing this form. See You may correct federal income tax withholding errors
Example—You want your overreported tax applied as a for prior years if the amounts shown on Form 945 do not
credit to Form 945 above. agree with the amounts you actually withheld, that is, an
If you owe tax. Pay the amount shown on line 5 by the administrative error. See section 13 of Pub. 15 (Circular E)
time you file Form 945-X. Generally, you will not be for more information about administrative errors.
charged interest if you file on time, pay on time, enter the If you previously adjusted or amended Form 945
date you discovered the error, and explain the correction using Form 945-X or because of an IRS
on line 7. CAUTION! examination change, show amounts in column 2
If you have a credit. You overreported withheld federal that include those previously reported corrections.
income tax (you have a negative amount on line 5) and
want the IRS to apply the credit to Form 945 for the year 3. Federal Income Tax Withheld
during which you filed Form 945-X. The IRS will apply If you are correcting the federal income tax withheld you
your credit on the first day of that year. However, the reported on Form 945, line 1, enter the total corrected
credit you show on line 5 of Form 945-X may not be fully amount for all payees in column 1. In column 2, enter the
available on your Form 945 if the IRS corrects it during amount you originally reported or as previously corrected.
processing or you owe other taxes, penalties, or interest. In column 3, enter the difference between columns 1 and
The IRS will notify you if your claimed credit changes or if 2.
the amount available as a credit on Form 945 was
reduced because of unpaid taxes, penalties, or interest. line 3 (column 1)
Do not check the box on line 1 if you are -line 3 (column 2)
correcting overreported amounts and the period line 3 (column 3) If the amount in column 2 is larger than the
CAUTION! of limitations on credit or refund for Form 945 will amount in column 1, use a minus sign in
expire within 90 days of the date you file Form 945-X. column 3.
Instead, check the box on line 2. See Is There a Deadline
Example—Federal income tax withheld increased.
for Filing Form 945-X, earlier.
You reported $9,000 as federal income tax withheld on
line 1 of your 2012 Form 945. In July of 2013, you
2. Claim discovered that you had overlooked $1,000 in federal
Check the box on line 2 to use the claim process if you are income tax actually withheld from one of your payees. To
correcting overreported amounts only and you are correct the error, figure the difference on Form 945-X as
claiming a refund or abatement for the negative amount shown.

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Column 1 (corrected amount) 10,000.00 Read the instructions for line 3 for more
Column 2 (Form 945, line 1) - 9,000.00 TIP information on completing line 4. For correction
Column 3 (difference) 1,000.00 purposes, there is no distinction between federal
income tax withheld from pensions, annuities, IRAs,
Example—Federal income tax withheld decreased. gambling winnings, etc. and backup withholding.
You reported $9,600 as federal income tax withheld on
line 1 of your 2012 Form 945. In December of 2013, you 5. Total
discovered that you actually withheld $6,900 but reported Combine the amounts from lines 3 and 4 of column 3.
the higher amount due to a typographical (administrative) Enter the result on line 5.
error. To correct the error, figure the difference on Form
945-X as shown. Your credit. If the amount entered on line 5 is less than
zero, for example, “-115.00,” you have a credit because
you overreported withheld federal income tax.
Column 1 (corrected amount) 6,900.00
If you checked the box on line 1, include this amount
Column 2 (Form 945, line 1) - 9,600.00
on line 4 (“Total deposits”) of Form 945 for the year during
Column 3 (difference) -2,700.00 which you file Form 945-X. Do not make changes to your
Monthly Summary of Federal Tax Liability on Form 945 or
Example—Failure to withhold income tax when
on Form 945-A. The amounts reported on the record
required. You were required to withhold $400 of federal
should reflect your actual tax liability for the period.
income tax from a new payee in December of 2012 but
withheld nothing. You discovered the error on March 15, If you checked the box on line 2, you are filing a claim
2013. You cannot file Form 945-X to correct your 2012 for refund or abatement of the amount shown.
Form 945 because the error involves a previous year and If your credit is less than $1, we will send a refund or
the amount previously reported for the new payee (zero) apply it only if you ask us in writing to do so.
represents the actual amount withheld from the new Amount you owe. If the amount on line 5 is a positive
payee during 2012. number, you must pay the amount you owe by the time
Example—Administrative error. You had three you file Form 945-X. You may not use any credit that you
payees. In 2012, you withheld $1,000 of federal income show on another Form 945-X to pay for the amount you
tax from payee A, $2,000 from payee B, and $6,000 from owe, even if you filed for the amount you owe and the
payee C. The total amount of federal income tax you credit at the same time.
withheld was $9,000. You mistakenly reported $6,000 on Payment Methods. You may pay the amount you owe
line 1 of your 2012 Form 945. You discovered the error on on line 5 electronically using the Electronic Federal Tax
March 15, 2013. This is an example of an administrative Payment System (EFTPS), by credit or debit card, or by
error that may be corrected in a later calendar year check or money order.
because the amount actually withheld from payees differs The preferred method of payment is EFTPS. For
from the amount reported on Form 945. Use Form 945-X information, visit www.eftps.gov, call EFTPS Customer
to correct the error. Enter $9,000 in column 1 of line 3 and Service at 1-800-555-4477 or 1-800-733-4829 (TDD), or
$6,000 in column 2 of line 3. Subtract the amount in see Pub. 966, Electronic Federal Tax Payment System: A
column 2 from the amount in column 1. Guide To Getting Started.
For more information on paying by credit or debit card,
Column 1 (corrected amount) 9,000.00 visit the IRS website at www.irs.gov/e-pay.
Column 2 (Form 945, line 1) - 6,000.00 If you pay by check or money order, make it payable to
Column 3 (difference) 3,000.00 “United States Treasury.” On your check or money order,
be sure to write your EIN, “Form 945-X,” and the year
Be sure to explain the reasons for this correction on corrected.
line 7. You do not have to pay if the amount you owe is less
than $1.
4. Backup Withholding
Previously assessed FTD penalty. If line 5 reflects
If you are correcting the backup withholding of federal overreported tax and the IRS previously assessed a
income tax you reported on Form 945, line 2, enter the failure-to-deposit (FTD) penalty, you may be able to
total corrected amount in column 1. In column 2, enter the reduce the penalty. For more information, see the Form
amount you originally reported or as previously corrected. 945-A instructions.
In column 3, enter the difference between columns 1 and
2. Part 3: Explain Your Corrections for
the Calendar Year You Are Correcting
line 4 (column 1)
-line 4 (column 2)
6. Correcting Both Underreported and
line 4 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in Overreported Amounts
column 3. Check the box on line 6 if any corrections you entered on
line 3 or line 4 in column 3 reflect both underreported and
overreported amounts.

Instructions for Form 945-X (Rev. 2-2014) -5-

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Example. If you had an increase to withheld income stamp, mechanical device, or computer software
tax of $15,000 for payee A and a decrease to withheld program. For details and required documentation, see
income tax of $5,000 for payee B, you would enter Rev. Proc. 2005-39. You can find Rev. Proc. 2005-39,
$10,000 on line 3, column 3. That $10,000 represents the 2005-28 I.R.B. 82, at www.irs.gov/irb/2005-28_IRB/
net change from corrections. ar16.html.
On line 7, you must explain the reason for both the
$15,000 increase and the $5,000 decrease. Paid Preparer Use Only
A paid preparer must sign Form 945-X and enter the
7. Explain Your Corrections information requested in the Paid Preparer Use Only
Treasury regulations require you to explain in detail the section of Part 4 if the preparer was paid to prepare Form
grounds and facts relied upon to support each correction. 945-X and is not an employee of the filing entity. Paid
On line 7, describe in detail each correction you entered in Preparers must sign paper returns with a manual
column 3 on lines 3 and 4. If you need more space, attach signature. The preparer must give you a copy of the return
additional sheets, but be sure to write your name, EIN, in addition to the copy to be filed with the IRS.
Form 945-X, and calendar year on the top of each sheet. If you are a paid preparer, enter your Preparer Tax
You must describe the events that caused the Identification Number (PTIN) in the space provided.
underreported or overreported withheld income tax or Include your complete address. If you work for a firm,
backup withholding. An explanation such as “withheld enter the firm's name and the EIN of the firm. You can
income tax was overstated” is insufficient and may delay apply for a PTIN online or by filing Form W-12, IRS Paid
processing your Form 945-X because the IRS may need Preparer Tax Identification Number (PTIN) Application
to ask for a more complete explanation. and Renewal. For more information about applying for a
PTIN online, visit the IRS website at www.irs.gov/ptin. You
Provide the following information in your explanation for
cannot use your PTIN in place of the EIN of the tax
each error you are correcting.
preparation firm.
Form 945-X line number(s) affected.
Date you discovered the error. Generally, you are not required to complete this section
Difference (amount of the error). if you are filing the return as a reporting agent and have a
Cause of the error. valid Form 8655, Reporting Agent Authorization, on file
with the IRS. However, a reporting agent must complete
You may report the information in paragraph form. The
this section if the reporting agent offered legal advice, for
following paragraph is an example.
example, advising the client whether federal income tax
“The $1,000 difference shown in column 3 of line 3 was withholding is required on certain payments.
discovered on May 13, 2013, during an internal audit. Due
to a typographical error, we reported $11,000 as withheld
income tax on Form 945 instead of the $10,000 actually How Can You Order Forms,
withheld from payees. This correction removes the $1,000 Instructions, and Publications from
that was overreported.”
the IRS?
Part 4: Sign Here
Visit the IRS website at www.irs.gov/formspubs.
You must fill out both pages of Form 945-X and sign it on
page 2. If you do not sign, processing of Form 945-X will
be delayed. Call the IRS at 1-800-TAX-FORM
Who must sign the Form 945-X? Form 945-X must be (1-800-829-3676).
signed by a person who is authorized to sign for the type
of business entity.
Sole proprietorship—The individual who owns the Additional Information
business. You may find the following products helpful when using
Corporation (including a limited liability company Form 945-X.
(LLC) treated as a corporation)—The president, vice Form W-4P, Withholding Certificate for Pension or
president, or other principal officer duly authorized to act. Annuity Payments
Partnership (including an LLC treated as a Form W-4V, Voluntary Withholding Request
partnership) or unincorporated organization—A Form W-9, Request for Taxpayer Identification Number
responsible and duly authorized partner, member, or and Certification
officer having knowledge of its affairs. Instructions for Forms W-2G and 5754
Single member LLC treated as a disregarded entity Instructions for Form 843
for federal income tax purposes—The owner of the
Instructions for Form 945
LLC or principal officer duly authorized to act.
Form 945-A, Annual Record of Federal Tax Liability
Trust or estate—The fiduciary.
Pub. 15 (Circular E), Employer's Tax Guide
A duly authorized agent of the taxpayer may also sign Pub. 575, Pension and Annuity Income
Form 945-X if a valid power of attorney has been filed. Pub. 966, Electronic Federal Tax Payment System: A
Alternative signature method. Corporate officers or Guide To Getting Started
duly authorized agents may sign Form 945-X by rubber

-6- Instructions for Form 945-X (Rev. 2-2014)

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Pub. 1281, Backup Withholding for Missing and Recordkeeping. . . . . . . . . . . . . . . . . . . . . . . 5 hr., 44 min.
Incorrect Name/TIN(s) Learning about the law or the form . . . . . . . . . 40 min.
Preparing and sending the form to the IRS. . . . 1 hr., 59 min.
Paperwork Reduction Act Notice. We ask for the
information on Form 945-X to carry out the Internal If you have comments concerning the accuracy of
Revenue laws of the United States. You are required to these time estimates or suggestions for making this form
give us the information. We need it to ensure that you are simpler, we would be happy to hear from you. You can
complying with these laws and to allow us to figure and send us comments from www.irs.gov/formspubs. Click on
collect the right amount of tax. More Information and then click on Give us feedback. Or
You are not required to provide the information you can send your comments to the Internal Revenue
requested on a form that is subject to the Paperwork Service, Tax Forms and Publications Division, 1111
Reduction Act unless the form displays a valid OMB Constitution Ave. NW, IR-6526, Washington, DC 20224.
control number. Books and records relating to a form or its Do not send Form 945-X to this address. Instead, see
instructions must be retained as long as their contents Where Should You File Form 945-X, earlier.
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The time needed to complete and file Form 945-X will
vary depending on individual circumstances. The
estimated average time is:

Instructions for Form 945-X (Rev. 2-2014) -7-

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Form 945-X: Which process should you use?

Type of errors you are
correcting
Underreported Use the adjustment process to correct underreported amounts.
amounts ONLY Check the box on line 1.
Pay the amount you owe from line 5 by the time you file Form 945-X.
Overreported The process you use If you are filing Form 945-X MORE Choose either the adjustment process or the claim
amounts ONLY depends on when you THAN 90 days before the period process to correct the overreported amounts.
file Form 945-X. of limitations on credit or refund
for Form 945 expires . . . . . . .
Choose the adjustment process if you want the
amount shown on line 5 credited to your Form 945
for the period in which you file Form 945-X. Check
the box on line 1.
OR
Choose the claim process if you want the amount
shown on line 5 refunded to you or abated. Check
the box on line 2.
If you are filing Form 945-X You must use the claim process to correct the
WITHIN 90 DAYS of the expiration overreported amounts. Check the box on line 2.
of the period of limitations on
credit or refund for Form
945 . . . . . . . . . . . . . . . . . . .
BOTH underreported The process you use If you are filing Form 945-X MORE Choose either the adjustment process or both the
and overreported depends on when you THAN 90 days before the period adjustment process and the claim process when you
amounts file Form 945-X. of limitations on credit or refund correct both underreported and overreported
for Form 945 expires . . . . . . . amounts.

Choose the adjustment process if you want to
offset your underreported amounts with your
overreported amounts.
File one Form 945-X, and
Check the box on line 1 and follow the instructions
on line 5.
OR
Choose both the adjustment process and the
claim process if you want the overreported amount
refunded to you or abated.

File two separate forms.
1. For the adjustment process, file one Form
945-X to correct the underreported amounts. Check
the box on line 1. Pay the amount you owe from
line 5 by the time you file Form 945-X.
2. For the claim process, file a second Form 945-X
to correct the overreported amounts. Check the box
on line 2.
If you are filing Form 945-X You must use both the adjustment process and
WITHIN 90 DAYS of the expiration the claim process.
of the period of limitations on
credit or refund for Form File two separate forms.
945 . . . . . . . . . . . . . . . . . . . 1. For the adjustment process, file one Form 945-X
to correct the underreported amounts. Check the box
on line 1. Pay the amount you owe from line 5 by the
time you file Form 945-X.
2. For the claim process, file a second Form 945-X to
correct the overreported amounts. Check the box on
line 2.

-8- Instructions for Form 945-X (Rev. 2-2014)

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