Form 945-A Rev. October 2017 Annual Record of Federal Tax Liability OMB No. 1545-1430 Go to www.irs.gov/Form945A for the latest information. File with Form 945 945-X CT-1 CT-1 X 944 or 944-X. For 2017 and subsequent years you must account for any qualified small business payroll tax credit for increasing research activities that you reported on Form 944 line 8 when reporting your liabilities on Form 945-A. On December 24 2017 in addition to its periodic payments it withheld from a payment on...gambling winnings under the backup withholding rules. Since Cedar Co. is a withholding liabilities on Form 945-A. It must report tax liabilities on line 15 for each month and line 24 for December. 15 for details. Since Elm Co. accumulated 101 000 2 000 99 000 on January 24 2017 it became a semiweekly schedule depositor on January 25 2017. Elm record 2 000 on line 10 and 99 000 on line 24 for January. No entries should be made on Form 945 line 7 even though Elm Co. Since Fir Co. is a semiweekly...schedule depositor it must record its federal income tax withholding liabilities on Form 945-A. It must record 52 000 on line 10 and 35 000 on line 24 for January. Example 3. Elm Co. is a new business and monthly schedule depositor for 2017. February Tax Liability March Tax Liability May Tax Liability June Tax Liability Cat. No. 14733M Form 945-A Rev. 10-2017 Page 2 G J October Tax Liability August Tax Liability November Tax Liability I September Tax Liability December Tax Liability M Total tax...liability for the year add lines A through L. Otherwise the IRS may assess The total tax reported on line M of Form 945-A must match the corrected tax Form 945 line 3 Form 944 line 9 line 7 for years before 2017 Form CT-1 line 15 combined with any correction CT-1 X line 19 for the year less any previous abatements and interest-free tax assessments. You should also file Form 943A-PR if you file Form 944-X SP and you need to amend a previously filed Form 943A-PR. or more at line 13 and leave blank...lines 13a 13m. For example if you re a Form 945 filer and you became liable for a pension distribution on December 31 2016 but didn t make the distribution until January 7 2017 you would Go to January on Form 945-A filed with your 2017 return and seventh day of the month. Calendar Year Name as shown on Form 945 945-X CT-1 CT-1 X 944 or 944-X Employer identification number EIN Department of the Treasury Internal Revenue Service You must complete this form if you re a semiweekly schedule...depositor or became one because your accumulated tax liability during any month was 100 000 or more. Show tax liability here not deposits. The IRS gets deposit data from electronic funds transfers. Don t change your current year tax liability by adjustments reported on any Form 945-X CT-1 X or 944-X. A D January Tax Liability Total for month April Tax Liability For Paperwork Reduction Act Notice see page 4. This should equal line 3 on Form 945 line 15 on Form CT-1 line 9 on Form 944. Page 3...Future Developments For the latest information about developments related to Form 945-A and its instructions such as legislation enacted after they were published go to www*irs*gov/Form945A.
pdfFiller is not affiliated with IRS
Get, Create, Make, and Sign IRS 945-A
Edit your IRS 945-A online
Type text, complete fillable fields, insert images, highlight or blackout data for discretion, add comments, and more.
Add your legally-binding signature
Draw or type your signature, upload a signature image, or capture it with your digital camera.
Share your form instantly
Email, fax, or share your IRS 945-A via URL. You can also download, print, or export forms to your preferred cloud storage service.
Instructions and Help about IRS 945-A
How to edit IRS 945-A
How to fill out IRS 945-A
Instructions and Help about IRS 945-A
How to edit IRS 945-A
To edit IRS 945-A, obtain the latest version of the form from the IRS website or a reliable tax resource. Use a PDF editor like pdfFiller to make necessary changes, ensuring you follow the instructions precisely to maintain accuracy. After editing, review the form for completeness and compliance with IRS guidelines.
How to fill out IRS 945-A
Filling out IRS 945-A requires attention to detail and accuracy. Begin by entering your identification information, including your name, address, and Employer Identification Number (EIN). Follow the form’s instructions closely, ensuring that all required fields are completed accurately. Use pdfFiller for a streamlined process, allowing you to fill out the form digitally and save a copy for your records.
About IRS 945-A previous version
What is IRS 945-A?
IRS 945-A is the "Annual Return of Withheld Federal Income Tax" form. This form is used by employers and other payers to report and submit withheld federal income taxes from certain payments made during the year. The form helps to ensure compliance with federal tax withholding requirements.
Who needs the form?
Any entity that withholds federal income taxes from payments that are not salaries or wages must file IRS 945-A. This includes businesses, nonprofit organizations, and other entities that make qualifying payments. If your organization or business has made such payments, you are required to submit this form.
Components of the form
IRS 945-A consists of several parts, including details about the payer, information on the payments made, and the total tax withheld. Each section must be completed accurately to reflect the correct withholding amounts and payment types. Ensure to review each component before submitting the form to prevent errors.
What information do you need when you file the form?
When filing IRS 945-A, you will need your organization's name, address, EIN, as well as detailed records of all non-payroll payments made during the year. This includes the names and identification numbers of the recipients of these payments and the amounts withheld. Ensure that you have this information readily available to complete the form accurately.
Where do I send the form?
The completed IRS 945-A should be sent to the address designated by the IRS, which can vary depending on your location. Refer to the official IRS instructions for the form to determine the correct mailing address. It is important to send the form to the right place to ensure proper processing.
What is the purpose of this form?
The purpose of IRS 945-A is to report withheld federal income tax for non-payroll payments. This includes payments to independent contractors and other specific transactions where federal income tax withholding applies. Completing this form accurately helps ensure that the IRS receives the correct withholding amounts for tax compliance.
When am I exempt from filling out this form?
You may be exempt from filing IRS 945-A if you did not withhold any federal income tax during the tax year. Additionally, if you are not making non-payroll payments or if all such payments fell below the reporting threshold, you would not need to submit this form.
What are the penalties for not issuing the form?
Failing to issue IRS 945-A can lead to penalties imposed by the IRS. These penalties can be substantial, based on the amount of tax that was required to be withheld and reported. It is essential to adhere to filing deadlines and accurately report all necessary information to avoid these consequences.
Is the form accompanied by other forms?
IRS 945-A is typically submitted on its own, but it may need to be accompanied by supporting documents if there are discrepancies in reporting or if other related forms are required. It is important to check the IRS guidelines for any additional forms that may need to accompany this submission.
FAQ about IRS 945-A
What should I do if I realize I made an error on my IRS 945-A after submission?
If you discover a mistake on your IRS 945-A after it's already submitted, you have options for correcting it. You can file an amended form to rectify the error, ensuring you clearly indicate the corrections made. It’s essential to keep a copy of the amended form and any supporting documentation for your records.
How can I confirm that my IRS 945-A has been received and processed by the IRS?
You can verify the receipt and processing status of your IRS 945-A by checking the IRS online tools or calling their customer service. Keep your submission details handy, as you may need them to inquire about your form's status.
What should I be aware of regarding e-signatures when filing IRS 945-A?
When filing the IRS 945-A electronically, it's important to ensure that the e-signature used is acceptable according to IRS guidelines. Many e-filing software products comply with these requirements, providing a secure and verifiable method for signing your form.
Are there specific considerations for nonresidents when completing the IRS 945-A?
Nonresidents must observe specific guidelines when filing IRS 945-A, including the requirement to provide appropriate identification numbers and declarations. It's crucial to consult IRS rules or a tax professional to ensure compliance with the appropriate regulations.
What should I do if I receive an IRS notice related to my IRS 945-A submission?
If you receive an IRS notice concerning your IRS 945-A submission, carefully read the document to understand the issue. Gather any related documentation you have and consider contacting the IRS or a tax professional for assistance in resolving the matter according to the instructions provided in the notice.
See what our users say
Read user feedback and try pdfFiller to explore all its benefits for yourself
Use this catalog to find any type of IRS forms. We've gathered all of them under this section uncategorized to help you to find a proper form faster. Once you spot it on this list, have a look at the versions and schedules you might need as attachments. All returns are available for 2016 and for previous fiscal years.
