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Page 1 of 7 Instructions for Form 945-X 9:03 - 19-JAN-2012

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

(February 2012)
Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

Section references are to the Internal Revenue Code unless Do not use Form 945-X to correct Forms CT-1,
otherwise noted. ! 941, 943, or 944. Instead, use the “X” form that
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
General Instructions: more years, do not use Form 945-X. Instead, file Form
Understanding Form 945-X 945 for each of those years.
Where Can You Get Help?
What Is the Purpose of Form 945-X?
For help filing Form 945-X or for questions about withheld
Use Form 945-X to correct administrative errors only on a
federal income tax and tax corrections, you can:
previously filed Form 945. An administrative error occurs
• Call the IRS toll-free at 1-800-829-4933 (TTY/TDD for
if the federal income tax (including backup withholding)
the hearing impaired at 1-800-829-4059),
you reported on Form 945 is not the amount you actually
• Visit IRS.gov and enter the keywords Correcting
withheld from payees. For example, if the total federal
Employment Taxes, or
income tax you actually withheld was incorrectly reported
• See Pub. 15 (Circular E), Employer’s Tax Guide.
on Form 945 due to a mathematical or transposition
error, this would be an administrative error. See also How Can You Order Forms and Publications
from the IRS, later.
Use Form 843, Claim for Refund and Request for
Abatement, to request a refund or abatement of When Should You File Form 945-X?
assessed interest or penalties. Do not request abatement
of assessed interest or penalties on Form 945 or File Form 945-X when you discover an administrative
Form 945-X. error on a previously filed Form 945.
We use the terms “correct” and “corrections” on However, if your only errors on Form 945 relate to
TIP Form 945-X and in these instructions to include federal tax liabilities reported on your Monthly Summary
interest-free adjustments under sections 6205 of Federal Tax Liability on Form 945 or on Form 945-A,
and 6413 and claims for refund and abatement under Annual Record of Federal Tax Liability, do not file Form
sections 6402, 6414, and 6404. See Rev. Rul. 2009-39, 945-X. For more information about correcting federal tax
2009-52 I.R.B. 951, for examples of how the interest-free liabilities reported on your Monthly Summary of Federal
adjustment and claim for refund rules apply in 10 different Tax Liability on Form 945 or on Form 945-A, see the
situations. You can find Rev. Rul. 2009-39, at Form 945-A instructions.
www.irs.gov/irb/2009-52_IRB/ar14.html. Due dates. The due date for filing Form 945-X to qualify
When you discover an error on a previously filed Form for interest-free adjustments for underpayments and
945, you must: overpayments depends on when you discover an error
• Correct that error using Form 945-X, and if you underreported or overreported tax. If you
• File a separate Form 945-X for each Form 945 that underreported tax, see Underreported tax below. For
you are correcting, and overreported amounts, you may choose to either make
• File Form 945-X separately. Do not file Form 945-X an interest-free adjustment or file a claim for refund or
with Form 945. abatement. If you are correcting overreported amounts,
see Overreported tax—credit and Overreported
Report the correction of underreported and tax—claim, later.
overreported amounts for the same year on a single
Form 945-X, unless you are requesting a refund or If any due date falls on a Saturday, Sunday, or legal
abatement. If you are requesting a refund or abatement, holiday, you may file Form 945-X on the next business
file one Form 945-X correcting the underreported day. If we receive Form 945-X after the due date, we will
amounts and a second Form 945-X correcting the treat Form 945-X as filed on time if the envelope
overreported amounts. containing Form 945-X is properly addressed, contains
sufficient postage, and is postmarked by the U.S. Postal
You will use the adjustment process if you Service on or before the due date, or sent by an
underreported tax and are making a payment, or if you IRS-designated private delivery service on or before the
overreported tax and will be applying the credit to Form due date. If you do not follow these guidelines, we will
945 for the period during which you file Form 945-X. consider Form 945-X filed when it is actually received.
However, see the Caution under Is There a Deadline for See Pub. 15 (Circular E) for more information on
Filing Form 945-X, later, if you are correcting IRS-designated private delivery services.
overreported amounts during the last 90 days of a period Underreported tax. If you are correcting underreported
of limitations. You will use the claim process if you tax, you must file Form 945-X by the due date of the
overreported tax and are requesting a refund or return for the return period in which you discovered the
abatement of the overreported amount. Follow the chart error (January 31 of the following year) and pay the
on page 7 for help in choosing whether to use the amount you owe by the time you file. Doing so will
adjustment process or the claim process. generally ensure that your correction is interest free and
Be sure to give us a detailed explanation on line 7 for not subject to failure-to-pay or failure-to-deposit
each correction that you show on Form 945-X. penalties. See What About Penalties and Interest, later.
Jan 19, 2012 Cat. No. 20337I

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Page 2 of 7                                    Instructions for Form 945-X                                                                                                                                                                                                                     9:03 - 19-JAN-2012

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If Form 945-X is filed late (after the due date of the                                                                                                                                 to a mathematical error. To correct the error, you must
return for the return period in which you discovered the                                                                                                                               file Form 945-X by April 15, 2014, which is the end of the
error), you must attach an amended Form 945-A.                                                                                                                                         period of limitations, and use the claim process.
Otherwise, the IRS may assess an “averaged ”
failure-to-deposit penalty. The total tax reported on line M                                                                                                                                       If you file Form 945-X to correct overreported
of Form 945-A must match the corrected tax (line 4 of                                                                                                                                      !       amounts in the last 90 days of a period of
Form 945 combined with any correction reported on line                                                                                                                                     CAUTION limitations (after January 15, 2014, in the example
5 of Form 945-X) for the year, less any previous                                                                                                                                       above), you must use the claim process. You cannot use
abatements and interest-free assessments.                                                                                                                                              the adjustment process. If you are also correcting
                                                                                                                                                                                       underreported amounts, you must use the adjustment
Example—You owe tax.                                                                      On February 6, 2012, you                                                                     process to file another Form 945-X to correct the
discover that you underreported $10,000 of federal                                                                                                                                     underreported amounts only and pay any tax due.
income tax actually withheld on your 2011 Form 945 due
to a mathematical error. File Form 945-X and pay the
amount you owe by January 31, 2013, because you                                                                                                                                        Where Should You File Form 945-X?
discovered the error in 2012 and January 31, 2013, is the
due date for that year. If you file Form 945-X before                                                                                                                                  Send your completed Form 945-X to the Internal
January 31, 2013, pay the amount you owe when you                                                                                                                                      Revenue Service Center shown below.
file.
                                                                                                                                                                                                   IF you are in . . .                                                                         THEN use this address . . .
Overreported tax—credit.                                                                  If you overreported tax and                                                                      Special filing addresses for

refundsoondayschoosebeforeafterfortocorrectingapplyyouthediscoveredperiodthe credittheofFormlimitationstotheFormerror945945,expires.buton themorefilecreditFormSeethanIs945-Xor90There     governmentalstate,entities;exemptandorganizations;andlocalIndianentities;governmentaltribalfederal, Ogden,DepartmentInternalUTRevenue84201-0042of theServiceTreasury 
a Deadline for Filing Form 945-X? below.                                                                                                                                                   regardless of location
Example—You want your credit applied to Form                                                                                                                                               Connecticut, Delaware,
945.    On May 1, 2012, you discover that you                                                                                                                                              District of Columbia, Georgia,
overreported $9,000 in backup withholding tax on your                                                                                                                                      Illinois, Indiana, Kentucky,
2011 Form 945 due to a transposition error. You file                                                                                                                                       Maine, Maryland,
Form 945-X on June 1, 2012. The IRS treats your credit                                                                                                                                     Massachusetts, Michigan,                                                                            Department of the Treasury
as a tax deposit made on January 1, 2012. When you file                                                                                                                                    New Hampshire, New Jersey,                                                                          Internal Revenue Service 
your 2012 Form 945, include the amount from line 5 of                                                                                                                                      New York, North Carolina,                                                                           Cincinnati, OH 45999-0042
Form 945-X on line 4 (“Total deposits”) of your 2012                                                                                                                                       Ohio, Pennsylvania, Rhode
Form 945.                                                                                                                                                                                  Island, South Carolina,
                                                                                                                                                                                           Tennessee, Vermont, Virginia,
Overreported tax—claim.                                                                   If you overreported tax, you                                                                     West Virginia, Wisconsin
may choose to file a claim for refund or abatement on                                                                                                                                      Alabama, Alaska, Arizona,
Form 945-X any time before the period of limitations on                                                                                                                                    Arkansas, California,
the credit or refund expires. If you need to correct any                                                                                                                                   Colorado, Florida, Hawaii,
underreported amounts, you must file another Form                                                                                                                                          Idaho, Iowa, Kansas,
945-X reporting only corrections to the underreported                                                                                                                                      Louisiana, Minnesota,                                                                               Department of the Treasury
amounts. See Is There a Deadline for Filing Form 945-X?                                                                                                                                    Mississippi, Missouri,                                                                              Internal Revenue Service 
below.                                                                                                                                                                                     Montana, Nebraska, Nevada,                                                                          Ogden, UT 84201-0042
                                                                                                                                                                                           New Mexico, North Dakota,
              If you discovered an error on or before December                                                                                                                             Oklahoma, Oregon, South
TIP           31, 2008, but did not report it as a line adjustment                                                                                                                         Dakota, Texas, Utah,
              on Form 945 for any year that ended before 2009                                                                                                                              Washington, Wyoming
and did not file a claim (Form 843), you may use Form

which945-Xyouto correctmadethetheerror.error.                                 File Form 945-X for the year in                                                                              Noplacelegalof businessresidenceinoranyprincipalstate                                               Ogden,InternalP.O. BoxUTRevenue40910184409Service 
Is There a Deadline for Filing Form
945-X?                                                                                                                                                                                 How Should You Complete Form
Generally, you may correct overreported taxes on a                                                                                                                                     945-X?
previously filed Form 945 if you file Form 945-X within 3
years of the date Form 945 was filed or 2 years from the
date you paid the tax reported on Form 945, whichever is                                                                                                                               Use One Form 945-X for Each Year You Are
later. You may correct underreported taxes on a                                                                                                                                        Correcting
previously filed Form 945 if you file Form 945-X within 3                                                                                                                              Use a separate Form 945-X for each Form 945 that you
years of the date the Form 945 was filed. We call each of                                                                                                                              are correcting. For example, if you found errors on your
these time frames a “period of limitations.” For purposes                                                                                                                              Forms 945 for 2010 and 2011, file one Form 945-X to
of the period of limitations, Form 945 is considered filed                                                                                                                             correct the 2010 Form 945. File a second Form 945-X to
on April 15 of the succeeding calendar year if filed before                                                                                                                            correct the 2011 Form 945.
that date.
Example.                            You filed your 2010 Form 945 on January                                                                                                            EIN, Name, and Address
27, 2011, and payments were timely made. The IRS                                                                                                                                       Enter your EIN, name, and address in the spaces
treats the return as if it were filed on April 15, 2011. On                                                                                                                            provided. Also enter your name and EIN on the top of
January 22, 2014, you discover that you overreported                                                                                                                                   page 2 and on any attachments. If your address has
federal income tax withheld on that form by $10,000 due                                                                                                                                changed since you filed your Form 945, enter the
                                                                                                                                                                                       -2-                                                                                                     Instructions for Form 945-X

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Page 3 of 7 Instructions for Form 945-X 9:03 - 19-JAN-2012

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corrected information and the IRS will update your
address of record. Overview of the Process
Return You Are Correcting The process to correct a previously filed Form 945 or file
In the box at the top of page 1 of Form 945-X, enter the a claim for refund is outlined below.
calendar year of the Form 945 you are correcting. Enter If you underreported the tax. If you underreported
the calendar year on page 2. Be sure to write your name, the tax actually withheld on a previously filed Form 945,
EIN, Form 945-X, and calendar year on the top of any check the box on line 1 and pay any additional amount
attachments. you owe when you file Form 945-X. For details on how to
make a payment, see the instructions for line 5, later.
Enter the Date You Discovered Errors Example—You underreported withheld income
You must enter the date you discovered errors. If you taxes. On June 20, 2012, you discover an error that
are reporting several errors you discovered at different results in additional tax on your 2011 Form 945. File
times, enter the earliest date you discovered them here. Form 945-X by January 31, 2013, and pay the amount
On line 7, report any subsequent dates and related you owe when you file. See When Should You File Form
errors. 945-X, earlier. Do not attach Form 945-X to your 2012
Form 945.
Must You Make an Entry on Each Line? If you overreported the tax. If you overreported the
You must provide all of the information requested at the tax actually withheld on a previously filed Form 945, you
top of page 1 of Form 945-X. You must check one box may choose one of the following options.
(but not both) in Part 1. In Part 2, if any line does not • Use the adjustment process. Check the box on line 1
apply, leave it blank. Complete Parts 3 and 4 as to apply any credit (negative amount) from line 5 to Form
instructed. 945 for the year during which you file Form 945-X.
• Use the claim process. Check the box on line 2 to file a
How Should You Report Negative Amounts? claim on Form 945-X requesting a refund or abatement of
the amount shown on line 5.
Form 945-X uses negative numbers to show reductions
in tax (credits) and positive numbers to show additional To ensure that the IRS has enough time to
tax (amounts you owe). TIP process a credit for an overreporting
adjustment in the year during which you file
When reporting a negative amount in column 3, use a Form 945-X, you are encouraged to file Form 945-X
minus sign instead of parentheses. For example, enter correcting the overreported amount in the first 11 months
“-10.59” instead of “(10.59).” However, if you are of a year. For example, if you discover an overreported
completing the return on your computer and your amount in December, you may want to file Form 945-X
software only allows you to use parentheses to report during the first 11 months of the next year. This should
negative amounts, you may use them. ensure that the IRS will have enough time to process
Form 945-X so the credit will be posted before you file
How Should You Make Entries on Form Form 945, thus avoiding an erroneous balance due
945-X? notice from the IRS. See the example below.
You can help the IRS process your Form 945-X timely Example—You want your overreported tax applied
and accurately if you follow these guidelines. as a credit to Form 945. On December 18, 2012, you
• Type or print your entries. discover you overreported your tax on your 2011 Form
• Use Courier font (if possible) for all typed or 945 and want to choose the adjustment process. To
computer-generated entries. allow the IRS enough time to process the credit, you file
• Omit dollar signs. You may use commas and decimal Form 945-X on January 2, 2013, and take the credit on
points, if desired. Enter dollar amounts to the left of any your 2013 Form 945.
preprinted decimal point and cents to the right of it.
• Always show an amount for cents. Do not round
entries to whole dollars.
Complete both pages and sign Form 945-X on page 2. Specific Instructions:
•
• Staple multiple sheets in the upper-left corner.
Part 1: Select ONLY One Process
What About Penalties and Interest?
Because Form 945-X may be used to file either an
Generally, your correction of an underreported amount adjusted return of withheld federal income tax or a claim
will not be subject to a failure-to-pay penalty, for refund or abatement, you must check one box on
failure-to-deposit penalty, or interest if you: either line 1 or line 2. Do not check both boxes.
• File on time (by the due date of Form 945 for the year
in which you discover the error), 1. Adjusted Return of Withheld Federal
• Pay the amount shown on line 5 when you file Form Income Tax
945-X, Check the box on line 1 if you are correcting
• Enter the date you discovered the error, and underreported amounts or overreported amounts and you
• Explain in detail the grounds and facts relied on to would like to use the adjustment process to correct the
support the correction. errors.
No correction will be eligible for interest-free treatment If you are correcting both underreported amounts and
if any of the following apply. overreported amounts on this form, you must check this
• The amounts underreported relate to an issue that was box. If you check this box, any negative amount shown
raised in an examination of a prior period. on line 5 will be applied as a credit (tax deposit) to your
• You knowingly underreported your employment tax Form 945 for the year in which you are filing this form.
liability. See Example—You want your overreported tax applied
• You received a notice and demand for payment. as a credit to Form 945 above.
Instructions for Form 945-X -3-

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Page 4 of 7 Instructions for Form 945-X 9:03 - 19-JAN-2012

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If you owe tax. Pay the amount shown on line 5 when 3. Federal Income Tax Withheld
you file Form 945-X. Generally, you will not be charged If you are correcting the federal income tax withheld you
interest if you file on time, pay on time, enter the date you
discovered the error, and explain the correction on line 7. reported on line 1 of Form 945, enter the total corrected
amount for all payees in column 1. In column 2, enter the
If you have a credit. You overreported withheld federal amount you originally reported or as previously corrected.
income tax (you have a negative amount on line 5) and In column 3, enter the difference between columns 1 and
want the IRS to apply the credit to Form 945 for the year 2.
during which you filed Form 945-X. The IRS will apply
your credit on the first day of that year. However, the line 3 (column 1)
credit you show on line 5 of Form 945-X may not be fully -line 3 (column 2)
available on your Form 945 if the IRS corrects it during line 3 (column 3) If the amount in column 2 is larger than
processing or you owe other taxes, penalties, or interest. the amount in column 1, use a minus sign
The IRS will notify you if your claimed credit changes or if in column 3.
the amount available as a credit on Form 945 was
reduced because of unpaid taxes, penalties, or interest. Example —Federal income tax withheld increased.
Do not check the box on line 1 if you are You reported $9,000 as federal income tax withheld on
! correcting overreported amounts and the period line 1 of your 2010 Form 945. In July of 2011, you
CAUTION of limitations on credit or refund for Form 945 will discovered that you had overlooked $1,000 in federal
expire within 90 days of the date you file Form 945-X. income tax actually withheld from one of your payees. To
Instead, check the box on line 2. See Is There a Deadline correct the error, figure the difference on Form 945-X as
for Filing Form 945-X, earlier. shown.
2. Claim Column 1 (corrected amount) 10,000.00
Check the box on line 2 to use the claim process if you ColumnColumn 32 (difference)(from line 1 of Form 945)- 9,000.001,000.00
are correcting overreported amounts only and you are
claiming a refund or abatement for the negative amount
(credit) shown on line 5. Do not check this box if you are Example —Federal income tax withheld
correcting any underreported amounts on this form. decreased. You reported $9,600 as federal income tax
withheld on line 1 of your 2010 Form 945. In December
You must check the box on line 2 if you have a credit of 2011, you discovered that you actually withheld $6,900
and the period of limitations on credit or refund for Form but reported the higher amount due to a typographical
945 will expire within 90 days of the date you file Form (administrative) error. To correct the error, figure the
945-X. See Is There a Deadline for Filing Form 945-X,
earlier. difference on Form 945-X as shown.
The IRS usually processes claims shortly after they Column 1 (corrected amount) 6,900.00
are filed. IRS will notify you if your claim is denied, Column 2 (from line 1 of Form 945) - 9,600.00
accepted as filed, or selected to be examined. See Pub. Column 3 (difference) -2,700.00
556, Examination of Returns, Appeal Rights, and Claims
for Refund, for more information. Example—Failure to withhold income tax when
Unless the IRS corrects Form 945-X during processing required. You were required to withhold $400 of federal
or you owe other taxes, penalties, or interest, IRS will income tax from a new payee in December of 2010 but
refund the amount shown on line 5, plus any interest that withheld nothing. You discovered the error on March 15,
applies. 2011. You cannot file Form 945-X to correct your 2010
Form 945 because the error involves a previous year and
Part 2: Enter the Corrections for the the amount previously reported for the new payee (zero)
represents the actual amount withheld from the new
Calendar Year You Are Correcting payee during 2010.
Example—Administrative error. You had three
What Amounts Should You Report in Part 2? payees. In 2010, you withheld $1,000 of federal income
In columns 1 and 2 of lines 3 and 4, show amounts for all tax from payee A, $2,000 from payee B, and $6,000 from
of your payees, not just for those payees whose amounts payee C. The total amount of federal income tax you
you are correcting. withheld was $9,000. You mistakenly reported $6,000 on
If a correction that you report in column 3 includes line 1 of your 2010 Form 945. You discovered the error
both underreported and overreported amounts (see the on March 16, 2011. This is an example of an
instructions for line 6), give us details for each error on administrative error that may be corrected in a later
line 7. calendar year because the amount actually withheld from
payees differs from the amount reported on Form 945.
You may correct federal income tax withholding errors Use Form 945-X to correct the error. Enter $9,000 in
for prior years if the amounts shown on Form 945 do not column 1 of line 3 and $6,000 in column 2 of line 3.
agree with the amounts you actually withheld, that is, an Subtract the amount in column 2 from the amount in
administrative error. See section 13 of Pub. 15 (Circular column 1.
E) for more information about administrative errors.
If you previously adjusted or amended Form 945 Column 1 (corrected amount) 9,000.00
! using Form 941c, Form 945-X, Form 843, an Column 2 (from line 1 of Form 945) - 6,000.00
CAUTION “amended” Form 945, a “supplemental” Form Column 3 (difference) 3,000.00
945, or because of an IRS examination change, show
amounts in column 2 that include those previously Be sure to explain the reasons for this correction on
reported corrections. line 7.
-4- Instructions for Form 945-X

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4. Backup Withholding Part 3: Explain Your Corrections for
If you are correcting the backup withholding of federal the Calendar Year You Are Correcting
income tax you reported on line 2 of Form 945, enter the
total corrected amount in column 1. In column 2, enter
the amount you originally reported or as previously 6. Correcting Both Underreported and
corrected. In column 3, enter the difference between Overreported Amounts
columns 1 and 2. Check the box on line 6 if any corrections you entered on
line 4 (column 1) line 3 or line 4 in column 3 reflect both underreported and
-line 4 (column 2) overreported amounts.
line 4 (column 3) If the amount in column 2 is larger than Example. If you had an increase to withheld income
the amount in column 1, use a minus sign tax of $15,000 for payee A and a decrease to withheld
in column 3. income tax of $5,000 for payee B, you would enter
$10,000 on line 3, column 3. That $10,000 represents the
Read the instructions for line 3 for more net change from corrections.
TIP information on completing line 4. For correction On line 7, you must explain the reason for both the
purposes, there is no distinction between federal $15,000 increase and the $5,000 decrease.
income tax withheld from pensions, annuities, IRAs,
gambling winnings, etc. and backup withholding. 7. Explain Your Corrections
Treasury regulations require you to explain in detail the
5. Total grounds and facts relied upon to support each correction.
Combine the amounts from lines 3 and 4 of column 3. On line 7, describe in detail each correction you entered
Enter the result on line 5. in column 3 on lines 3 and 4. If you need more space,
attach additional sheets, but be sure to write your name,
Your credit. If the amount entered on line 5 is less than EIN, Form 945-X, and calendar year on the top of each
zero, for example, “-115.00,” you have a credit because sheet.
you overreported your withheld federal income tax. You must describe the events that caused the
• If you checked the box on line 1, include this amount underreported or overreported withheld income tax or
on line 4 (“Total deposits”) of Form 945 for the year backup withholding. An explanation such as “withheld
during which you file Form 945-X. Do not make changes income tax was overstated” is insufficient and may delay
to your Monthly Summary of Federal Tax Liability on processing your Form 945-X because the IRS may need
Form 945 or on Form 945-A. The amounts reported on to ask for a more complete explanation.
the record should reflect your actual tax liability for the
period. Provide the following information in your explanation
for each error you are correcting.
• If you checked the box on line 2, you are filing a claim • Form 945-X line number(s) affected.
for refund or abatement of the amount shown. • Date you discovered the error.
• Difference (amount of the error).
If your credit is less than $1, we will send a refund or
• Cause of the error.
apply it only if you ask us in writing to do so.
You may report the information in paragraph form. The
Amount you owe. If the amount on line 5 is a positive following paragraph is an example.
number, you must pay the amount you owe when you file
Form 945-X. You may not use any credit that you show “The $1,000 difference shown in column 3 of line 3
on another Form 945-X to pay for the amount you owe, was discovered on May 13, 2011, during an internal
even if you filed for the amount you owe and the credit at audit. Due to a typographical error, we reported $11,000
the same time. as withheld income tax on Form 945 instead of the
$10,000 actually withheld from payees. This correction
Payment Methods. You may pay the amount you removes the $1,000 that was overreported.”
owe on line 5 electronically using the Electronic Federal
Tax Payment System (EFTPS), by credit or debit card, or Part 4: Sign Here
by check or money order.
• The preferred method of payment is EFTPS. For You must fill out both pages of Form 945-X and sign it on
information, visit www.eftps.gov or call EFTPS Customer page 2. If you do not sign, processing of Form 945-X will
Service at 1-800-555-4477 toll free, or see Pub. 966, The be delayed.
Secure Way to Pay Your Federal Taxes. Who must sign the Form 945-X? Form 945-X must be
• For more information on paying by credit or debit card, signed by one of the following:
visit the IRS website at www.irs.gov/e-pay. • Sole proprietorship —The individual who owns the
• If you pay by check or money order, make it payable to business.
“United States Treasury.” On your check or money order, • Corporation (including a limited liability company
be sure to write your EIN, “Form 945-X,” and the year (LLC) treated as a corporation) —The president, vice
corrected. president, or other principal officer duly authorized to act.
• Partnership (including an LLC treated as a
You do not have to pay if the amount you owe is less partnership) or unincorporated organization —A
than $1. responsible and duly authorized partner, member, or
officer having knowledge of its affairs.
Previously assessed FTD penalty. If line 5 reflects • Single member LLC treated as a disregarded entity
overreported tax and the IRS previously assessed a for federal income tax purposes —The owner of the
failure-to-deposit (FTD) penalty, you may be able to limited liability company (LLC) or principal officer duly
reduce the penalty. For more information, see the Form authorized to act.
945-A instructions. • Trust or estate —The fiduciary.
Instructions for Form 945-X -5-

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A duly authorized agent of the taxpayer may also sign
Form 945-X if a valid power of attorney has been filed. Additional Information
Alternative signature method. Corporate officers or
duly authorized agents may sign Form 945-X by rubber You may find the following products helpful when using
stamp, mechanical device, or computer software Form 945-X.
program. For details and required documentation, see • Form W-4P, Withholding Certificate for Pension or
Rev. Proc. 2005-39. You can find Rev. Proc. 2005-39, Annuity Payments
2005-28 I.R.B. 82, at • Form W-4V, Voluntary Withholding Request
www.irs.gov/irb/2005-28_IRB/ar16.html. • Form W-9, Request for Taxpayer Identification Number
and Certification
Paid Preparer Use Only • Instructions for Forms W-2G and 5754
A paid preparer must sign Form 945-X and enter the • Instructions for Form 843
information requested in thePaid Preparer Use Only • Instructions for Form 945
section of Part 4 if the preparer was paid to prepare Form • Form 945-A, Annual Record of Federal Tax Liability
945-X and is not an employee of the filing entity. The • Pub. 15 (Circular E), Employer’s Tax Guide
paid preparer must sign paper returns with a manual • Pub. 575, Pension and Annuity Income
signature. The preparer must give you a copy of the • Pub. 966, The Secure Way to Pay Your Federal Taxes
return in addition to the copy to be filed with the IRS. • Pub. 1281, Backup Withholding for Missing or Incorrect
If you are a paid preparer, enter your Preparer Tax Name/TIN(s)
Identification Number (PTIN) in the space provided. Paperwork Reduction Act Notice We ask for the
Include your complete address. If you work for a firm, information on Form 945-X to carry out the Internal
enter the firm’s name and the EIN of the firm. You can Revenue laws of the United States. You are required to
apply for a PTIN online or by filing Form W-12, IRS Paid give us the information. We need it to ensure that you are
Preparer Tax Identification Number (PTIN) Application complying with these laws and to allow us to figure and
and Renewal. For more information about applying for a collect the right amount of tax.
PTIN online, visit the IRS website at www.irs.gov/ptin.
You cannot use your PTIN in place of the EIN of the tax You are not required to provide the information
preparation firm. requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
Generally, you are not required to complete this control number. Books and records relating to a form or
section if you are filing the return as a reporting agent its instructions must be retained as long as their contents
and have a valid Form 8655, Reporting Agent may become material in the administration of any Internal
Authorization, on file with the IRS. However, a reporting Revenue law. Generally, tax returns and return
agent must complete this section if the reporting agent information are confidential, as required by section 6103.
offered legal advice, for example, advising the client
whether federal income tax withholding is required on The time needed to complete and file Form 945-X will
certain payments. vary depending on individual circumstances. The
estimated average time is:
Recordkeeping........................ 5 hr., 44 min.
How Can You Order Forms and Learning about the law or the form .......... 40 min.
Publications from the IRS? Preparing and sending the form to the IRS .... 1 hr., 59 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making Form
Call the IRS at 1-800-829-3676. 945-X simpler, we would be happy to hear from you. You
can email us at taxforms@irs.gov. Enter “Form 945-X ”
on the subject line. Or write to: Internal Revenue Service,
Visit the IRS website at www.irs.gov/formspubs. Tax Products Coordinating Committee,
SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not send Form
945-X to this address. Instead, see Where Should You
File Form 945-X, earlier.

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Page 7 of 7 Instructions for Form 945-X 9:03 - 19-JAN-2012

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

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 when you file Form 945-X.
Overreported The process you use If you are filing Form 945-X Choose either process to correct the
amounts ONLY depends on when MORE THAN 90 days before the overreported amounts.
you file Form 945-X. period 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 overreported amounts. Check the box on line 2.
expiration of the period of
limitations on credit or refund
for Form 945 ...............
BOTH The process you use If you are filing Form 945-X Choose either the adjustment process or both
underreported and depends on when MORE THAN 90 days before the the adjustment process and the claim process
overreported you file Form 945-X. period of limitations on credit when you correct both underreported and
amounts or refund for Form 945 expires overreported amounts.
Choose the adjustment process if combining
your underreported and overreported amounts
results in a balance due or creates a credit that
you want applied to Form 945.
• 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
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 when 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 claim process.
expiration of the period of
limitations on credit or refund File two separate forms:
for Form 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 when 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.

Instructions for Form 945-X -7-

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