Form 945: Annual Return of Withheld Federal Income Tax

Reports federal income tax withheld from nonpayroll payments, including pensions, annuities, IRAs, military retirement, gambling winnings, and backup withholding.

Download Form 945 PDF About on IRS.gov Instructions PDF

Who Files This Form?

Payers who withheld federal income tax from nonpayroll payments during the year.

Key Fields

Federal income tax withheld
Backup withholding
Total deposits
Balance due/overpayment

Filing Deadlines

Due Date

January 31

Late Filing Penalty

Failure-to-file penalty of 5% per month (up to 25%); failure-to-deposit penalties of 2% to 15%.

Related Forms

1099-R

Distributions From Pensions, Annuities, Retirement Plans

1099-MISC

Miscellaneous Information

Form W-2G

Certain Gambling Winnings

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