Instructions for Form 945-X
Adjusted Annual Return of Withheld Federal Income Tax or Claim for
Refund
(February 2014)
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Table of Contents
| General Instructions |
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| Specific Instructions |
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Section references are to the Internal Revenue Code unless otherwise
noted.
Future Developments
For
the latest information about developments related to Form 945-X and its
instructions, such as legislation enacted after they were published, go
to www.irs.gov/form945x.
Use
Form 945-X to correct administrative errors only on a previously filed
Form 945. An administrative error occurs if 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 income tax you actually withheld was incorrectly reported on
Form 945 due to a mathematical or transposition error, this would be an
administrative error.
Use Form 843, Claim for Refund and
Request for Abatement, to request a refund or abatement of assessed
interest or penalties. Do not request abatement of assessed interest or
penalties on Form 945 or Form 945-X.
TIP. We use the terms "correct" and "corrections" on
Form
945-X and in these instructions to include interest-free adjustments
under sections 6205 and 6413 and claims for refund and abatement under
sections 6402, 6414, and 6404. See Rev. Rul. 2009-39 for examples of
how the interest-free adjustment and claim for refund rules apply in 10
different situations. You can find Rev. Rul. 2009-39, 2009-52 I.R.B.
951 at www.irs.gov/irb/2009-52_IRB/ar14.html.
When you discover an error on a previously filed Form 945, you must:
- Correct that error using Form 945-X,
- File a separate Form 945-X for each Form 945 that you are
correcting, and
- File Form 945-X separately. Do not file Form 945-X with
Form 945.
Report the correction of underreported and overreported
amounts for the same year on a single Form 945-X, unless you are
requesting a refund or abatement. If you are requesting a refund or
abatement, file one Form 945-X correcting the underreported amounts and
a second Form 945-X correcting the overreported amounts.
You will use the adjustment process if you
underreported tax and are making a payment, or if you overreported tax
and will be applying the credit to Form 945 for the period during which
you file Form 945-X. However, see the Caution
under Is There a Deadline for Filing Form 945-X,
later, if you are correcting overreported amounts during the last 90
days of a period of limitations. You will use the claim process if you
overreported tax and are requesting a refund or abatement of the
overreported amount. Follow the chart on page 8 for help in choosing
whether to use the adjustment process or the claim process.
Be sure to give us a detailed explanation on line 7 for each
correction that you show on Form 945-X.
Caution! Do not use Form 945-X to correct Forms CT-1,
941,
943, or 944. Instead, use the "X" form that 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 more years, do not use Form 945-X. Instead, file Form 945
for each of those years.
For help filing Form 945-X or for questions about withheld federal
income tax and tax corrections, you can:
- Call the IRS Business and Specialty Tax Line toll-free at
1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf,
hard of hearing, or have a speech disability) Monday-Friday from 7:00
a.m.-7:00 p.m. local time (Alaska and Hawaii follw Pacific time),
- Visit the IRS website at www.irs.gov/businesses and
click on the Employment Taxes
link under Businesses Topics,
or
- See Pub. 15 (Circular E), Employer's Tax Guide.
See also How Can You Order Forms,
Instructions, and Publications from the IRS, later.
File Form 945-X when you discover an administrative error on a
previously filed Form 945.
However, if your only errors on Form 945 relate to
federal tax liabilities reported on your Monthly Summary of Federal Tax
Liability on Form 945 or on Form 945-A, Annual Record of Federal Tax
Liability, do not file Form 945-X. For more information about
correcting federal tax liabilities reported on your Monthly Summary of
Federal Tax Liability on Form 945 or on Form 945-A, see the Form 945-A
instructions.
Due dates. top
The due date for filing Form 945-X depends on when you discover an
error and if you underreported or overreported tax. If you
underreported tax, see Underreported tax
below. For overreported amounts, you may choose to either make an
interest-free adjustment or file a claim for refund or abatement. If
you are correcting overreported amounts, see Overreported tax - adjustment process
and Overreported tax - claim process,
later.
If any due date falls on a Saturday, Sunday, or legal
holiday, you may file Form 945-X on the next business day. If we
receive Form 945-X after the due date, we will treat Form 945-X as
filed on time if the envelope containing Form 945-X is properly
addressed, contains sufficient postage, and is postmarked by the U.S.
Postal Service on or before the due date, or sent by an IRS-designated
private delivery service on or before the due date. If you do not
follow these guidelines, we will consider Form 945-X filed when it is
actually received. See Pub. 15 (Circular E) for more information on
IRS-designated private delivery services.
Underreported tax. top
If you are correcting underreported tax, you must file Form 945-X by
the due date of the return for the return period in which you
discovered the error (January 31 of the following year) and pay
the amount you owe by the time you file. Doing so will generally ensure
your correction is interest free and not subject to failure-to-pay or
failure-to-deposit penalties. See What About
Penalties and Interest, later.
If Form 945-X is filed late (after the due date of the
return for the return period in which you discovered the error), you
must attach an amended Form 945-A. Otherwise, the IRS may assess an
"averaged" failure-to-deposit penalty. The total tax reported on line M
of Form 945-A must match the corrected tax (Form 945, line 3, combined
with any correction reported on Form 945-X, line 5) for the year,
less any previous abatements and interest-free assessments.
Example - You owe tax: On February 06,
2013, you discover that you underreported $10,000 of federal income tax
actually withheld on your 2012 Form 945 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 due date
for that year. If you file Form 945-X before January 31, 2014, pay the
amount you owe when you file.
Overreported tax - adjustment
process. top
If you overreported tax and choose to apply the credit to Form 945,
file an adjusted return on Form 945-X soon after you discovered the
error but more than 90 days before the period of limitations on credit
or refund for correcting the Form 945 expires. See Is
There a Deadline for Filing Form 945-X later.
Example - You want your credit applied to Form 945:
On May 1, 2014, you discover that you overreported $9,000 in backup
withholding tax on your 2013 Form 945 due to a transposition error. You
file Form 945-X on June 2, 2014. The IRS treats your credit as a tax
deposit made on January 1, 2014. When you file your 2014 Form 945,
include the amount from Form 945-X, line 5, on line 4 ("Total
deposits") of your 2014 Form 945.
Overreported tax - claim process.
top
If you overreported tax, you may choose to file a claim for refund or
abatement on Form 945-X any time before the period of limitations on
credit or refund expires. If you need to correct any
underreported amounts, you must file another Form 945-X reporting only
corrections to the underreported amounts. See Is
There a Deadline for Filing Form 945-X? below.
Generally, you may correct overreported taxes on a 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 later. You may correct underreported taxes on a 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 these time frames a "period of
limitations." For purposes of the period of limitations, Form 945 is
considered filed on April 15 of the succeeding calendar year if filed
before that date.
Example: You filed your 2010 Form 945 on
January 27, 2011 and payments were timely made. The IRS treats the
return as if it were filed on April 15, 2011. On January 22, 2014, you
discover that you overreported federal income tax withheld on that form
by $10,000 due to a mathematical error. To correct the error, you must
file Form 945-X by April 15, 2014, which is the end of the period of
limitations, and use the claim process.
Caution! If you file Form
945-X to correct overreported amounts in the last 90 days of a period
of limitations (after January 15, 2014 in the example above), you must
use the claim process. You cannot use the adjustment process. If you
are also correcting underreported amounts, you must file another Form
945-X to correct the underreported amounts using the adjustment
process and pay any tax due.
Send your completed Form 945-X to the Internal Revenue Service
Center shown below.
| IF you are in. . . . . . . |
THEN use this address. . . . |
Special filing addresses for
exempt organizations; federal,
state, and local governmental
entities; and Indian tribal
governmental entities; regardless
of location |
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0042 |
Connecticut, Delaware, District of
Columbia, Florida Georgia, Illinois,
Indiana, Kentucky, Maine,
Maryland, Massachusetts,
Michigan, New Hampshire, New
Jersey, New York, North Carolina,
Ohio, Pennsylvania, Rhode
Island, South Carolina,
Tennessee, Vermont, Virginia,
West Virginia, Wisconsin |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0042 |
Alabama, Alaska, Arizona,
Arkansas, California, Colorado, Hawaii, Idaho, Iowa,
Kansas, Louisiana, Minnesota,
Mississippi, Missouri, Montana,
Nebraska, Nevada, New Mexico,
North Dakota, Oklahoma, Oregon,
South Dakota, Texas, Utah,
Washington, Wyoming |
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0042 |
No legal residence or principal
place of business in any state |
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409 |
Use One Form 945-X for Each Year You Are Correcting top
Use a separate Form 945-X for each Form 945 that you are correcting.
For example, if you found errors on your Forms 945 for 2012 and 2013,
file one Form 945-X to correct the 2012 Form 945. File a second Form
945-X to correct the 2013 Form 945.
EIN, Name, and Address top
Enter your EIN, name, and address in the spaces provided. Also enter
your name and EIN on the top of page 2 and on any attachments. If your
address has changed since you filed your Form 945, enter the corrected
information and the IRS will update your address of record.
Return You Are Correcting top
In the box at the top of page 1 of Form 945-X, enter the calendar year
of the Form 945 you are correcting. Enter the calendar year on page 2.
Be sure to write your name, EIN, Form 945-X, and calendar year on the
top of any attachments.
Enter the Date You Discovered Errors top
You must
enter the date you discovered errors. You discover an error when you
have enough information to be able to correct it. If you are reporting
several errors you discovered at different times, enter the earliest
date you discovered an error here. Report any subsequent dates and
related errors on line 7.
Must You Make an Entry on Each Line? top
You must provide all of the information requested at the 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 apply, leave it blank. Complete Parts 3 and 4
as instructed.
How Should You Report Negative Amounts? top
Form 945-X uses negative numbers to show reductions in tax (credits)
and positive numbers to show additional tax (amounts you owe).
When reporting a negative amount in column 3, use a minus
sign instead of parentheses. For example, enter "-10.59" instead of
"(10.59)." However, if you are completing the return on your computer
and your software only allows you to use parentheses to report negative
amounts, you may use them.
How Should You Make Entries on Form 945-X? top
You can help the IRS process your Form 945-X timely and accurately
if you follow these guidelines.
- Type or print your entries.
- Use Courier font (if possible) for all typed or
computer-generated entries.
- Omit dollar signs. You may use commas and decimal points, if
desired. Enter dollar amounts to the left of any 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.
- Staple multiple sheets in the upper-left corner.
What About Penalties and Interest?
top
Generally,
your correction of an underreported amount will not be subject to a
failure-to-pay penalty, failure-to-deposit penalty, or interest if you:
- File on time (by the due date of Form 945 for the year in which
you discover the error),
- Pay the amount shown on line 5 by the time you file
Form 945-X,
- Enter the date you discovered the error, and
- Explain in detail the grounds and facts relied on to support
the correction.
No correction will be eligible for interest-free treatment if any
of the following apply.
- The amounts underreported relate to an issue that was raised in
an examination of a prior period.
- You knowingly underreported your tax liability.
- You received a notice and demand for payment.
If you receive a notice about a penalty after you file
this return, reply to the notice with an explanation and we will
determine if you meet reasonable-cause criteria. Do not attach an
explanation when you file your return.
The process to correct a previously filed Form 945 or file a claim
for refund is outlined below.
If you underreported the tax. top
If you underreported the tax actually withheld on a previously filed
Form 945, check the box on line 1 and pay any additional amount
you owe when you file Form 945-X. For details on how to make a payment,
see the instructions for line 5, later.
Example - You underreported withheld income taxes:
On June 20, 2013, you discovered an error that results in additional
tax on your 2012 Form 945. File Form 945-X by January 31, 2014, and pay
the amount you owe when you file. See When
Should You File Form 945-X, earlier. Do not attach Form
945-X to your 2013 Form 945.
If you overreported the tax. top
If you overreported the tax actually withheld on a previously filed
Form 945, you may choose one of the following options:
- Use the adjustment process. Check the box on line 1 to
apply
any credit (negative amount) from line 5 to Form 945 for the year
during which you file Form 945-X.
- Use the claim process. Check the box on line 2 to file a
claim on Form 945-X requesting a refund or abatement of the amount
shown on line 5.
Tip. To ensure that the IRS has enough time to process
a credit for an overreporting adjustment
in the year during which you file Form 945-X, you are encouraged to
file Form 945-X correcting the overreported amount in the first 11
months of a year. For example, if you discover an overreported amount
in December, you may want to file Form 945-X during the first 11 months
of the next year. This should ensure that the IRS will have enough time
to process the Form 945-X so that the credit will be posted before you
file Form 945, thus avoiding an erroneous balance due notice from the
IRS. See the example below.
Example - You want your
overreported tax applied as a credit to Form 945:
On December 18, 2014, you discover you overreported your tax on your
2013 Form 945 and want to choose the adjustment process. To allow the
IRS enough time to process the credit, you file Form 945-X on January
2, 2015, and take the credit on your 2015 Form 945.
Because Form 945-X may be used to file either an adjusted return
of
withheld federal income tax or a claim for refund or abatement, you must
check one box in either line 1 or line 2. Do not check both boxes.
1. Adjusted Return of Withheld Federal
Income Tax top
Check the box on line 1 if you are correcting underreported amounts or
overreported amounts and you would like to use the adjustment process
to correct the errors.
If you are correcting both underreported amounts and overreported
amounts on this form, you must
check this box. If you check this box, any negative amount shown on
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 Example - You want your overreported tax
applied as a credit to Form 945 above.
If you owe tax. Return to top
Pay the amount shown on line 5 by the time you file Form 945-X.
Generally, you will not be charged interest if you file on time, pay on
time, enter the date you discovered the error, and explain the
correction on line 7.
If you have a credit. Return to top
You overreported withheld federal income tax (you have a negative
amount on line 5) and want the IRS to apply the credit to Form 945 for
the year during which you filed Form 945-X. The IRS will apply your
credit on the first day of that year. However, the credit you show on
line 5 of Form 945-X may not be fully available on your Form 945 if the
IRS corrects it during processing or you owe other taxes, penalties, or
interest. The IRS will notify you if your claimed credit changes or if
the amount available as a credit on Form 945 was reduced because of
unpaid taxes, penalties, or interest.
Caution! Do not check the box on line 1 if you are
correcting overreported amounts and the period of limitations on credit
or refund for Form 945 will expire within 90 days of the date you file
Form 945-X. Instead, check the box on line 2. See Is There a Deadline for Filing Form 945-X?,
earlier.
2. Claim top
Check the box on line 2 to use the claim process if you 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 correcting
ANY underreported amounts on this form.
You must check the box on line 2 if you have a credit
and the period of limitations on credit or refund for Form 945 will
expire within 90 days of the date you file Form 945-X. See Is There a Deadline for Filing Form 945-X?,
earlier.
The IRS usually processes claims shortly after they are
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 Refund, for more information.
Unless the IRS corrects Form 945-X during processing or
you owe other taxes, penalties, or interest, IRS will refund the amount
shown on line 5, plus any interest that applies.
What Amounts Should You Report in Part 2? top
In columns 1 and 2 of lines 3 and 4, show amounts for all of
your payees, not just for those payees whose amounts you are correcting.
If a correction that you report in column 3 includes both
underreported and overreported amounts (see the instructions for line 6), give us details for each error on line
7.
You may correct federal income tax withholding errors
for prior years if the amounts shown on Form 945 do not agree with the
amounts you actually withheld, that is, an administrative error. See
section 13 of Pub. 15 (Circular E) for more information about
administrative errors.
Caution! If you previously adjusted or amended Form 945
using Form 945-X or because of an IRS examination change, show amounts
in column 2 that include those previously reported corrections.
3. Federal Income Tax Withheld top
If you are correcting the federal income tax withheld you reported
on Form 945, line 1, enter the total corrected amount for all
payees in column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the difference
between columns 1 and 2.
line 3 (column 1)
- line 3 (column 2)
line 3 (column 3) |
If the amount in column 2 is
larger
than the amount in column 1, use
a minus sign in column 3. |
Example - Federal income tax withheld increased:
You reported $9,000 as federal income tax withheld on line 1 of your
2012 Form 945. In July of 2013, you discovered that you had overlooked
$1,000 in federal income tax actually withheld from one of your payees.
To correct the error, figure the difference on Form 945-X as shown.
| Column 1 (corrected amount) |
10,000.00 |
| Column 2 (Form 945, line 1) |
- 9,000.00 |
| Column 3 (difference) |
1,000.00 |
Example - Federal income tax withheld decreased:
You reported $9,600 as federal income tax withheld on line 1 of your
2012 Form 945. In December of 2013, you discovered that you actually
withheld $6,900 but reported the higher amount due to a typographical
(administrative) error. To correct the error, figure the difference on
Form 945-X as shown.
| Column 1 (corrected amount) |
6,900.00 |
| Column 2 (Form 945, line 1 |
- 9,600.00 |
| Column 3 (difference) |
-2,700.00 |
Example - Failure to withhold income tax when required:
You were required to withhold $400 of federal income tax from a new
payee in December of 2012 but withheld nothing. You discovered the
error on March 15, 2013. You cannot file Form 945-X to correct your
2012 Form 945 because the error involves a previous year and the amount
previously reported for the new payee (zero) represents the actual
amount withheld from the new payee during 2012.
Example - Administrative error: You had
three payees. In 2012, you withheld $1,000 of federal income tax from
payee A, $2,000 from payee B, and $6,000 from payee C. The total amount
of federal income tax you withheld was $9,000. You mistakenly reported
$6,000 on line 1 of your 2012 Form 945. You discovered the error on
March 15, 2013. This is an example of an administrative error that may
be corrected in a later calendar year because the amount actually
withheld from payees differs from the amount reported on Form 945. Use
Form 945-X to correct the error. Enter $9,000 in column 1 of line 3 and
$6,000 in column 2 of line 3. Subtract the amount in column 2 from the
amount in column 1.
| Column 1 (corrected amount) |
9,000.00 |
| Column 2 (Form 945, line 1) |
- 6,000.00 |
| Column 3 (difference) |
3,000.00 |
Be sure to explain the reasons for this correction on line 7.
4. Backup Withholding top
If you are correcting the backup withholding of federal income tax you
reported on Form 945, line 2, enter the total corrected amount in
column 1. In column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference between columns
1 and 2.
line 4 (column 1)
- line 4 (column 2)
line 4 (column 3) |
If the amount in column 2
is larger than the amount in
column 1, use a minus sign in column 3. |
Tip. Read the instructions for line 3 for more
information
on completing line 4. For correction purposes, there is no distinction
between federal income tax withheld from pensions, annuities, IRAs,
gambling winnings, etc. and backup withholding.
5. Total top
Combine the amounts from lines 3 and 4 of column 3. Enter the result on
line 5.
Your credit. top
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.
- If you checked the box on line 1, include this amount
on
line 4 ("Total deposits") of Form 945 for the year during which you
file Form 945-X. Do not make changes to your Monthly Summary of Federal
Tax Liability on Form 945 or on Form 945-A. The amounts reported on the
record should reflect your actual tax liability for the period.
- If you checked the box on line 2, you are filing a claim for
refund or abatement of the amount shown.
If your credit is less than $1, we will send a refund or apply it
only if you ask us in writing to do so.
Amount you owe. top
If the amount on line 5 is a positive number, you must pay the amount
you owe when you file Form 945-X. You may not use any credit that you
show on another Form 945-X to pay for the amount you owe, even if you
filed for the amount you owe and the credit at the same time.
Payment Methods. top
You may pay the amount you owe on line 5 electronically using the
Electronic Federal Tax Payment System (EFTPS), by credit or debit card,
or by check or money order.
- The preferred method of payment is EFTPS. For information,
visit www.eftps.gov,
or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829
(TDD), or see Pub. 966, Electronic Federal Tax Payment System: A Guide
to Getting Started.
- For more information on paying by credit or debit card, visit
the IRS website at www.irs.gov/e-pay.
- If you pay by check or money order, make it payable to "United
States Treasury." On your check or money order, be sure to write your
EIN, "Form 945-X," and the year corrected.
You do not have to pay if the amount you owe is less than $1.
Previously assessed FTD penalty. top
If line 5 reflects overreported tax and the IRS previously assessed a
failure-to-deposit (FTD) penalty, you may be able to reduce the
penalty. For more information, see the Form 945-A instructions.
6. Correcting Both Underreported and
Overreported Amounts top
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.
Example: If you had an increase to
withheld income tax of $15,000 for payee A and a decrease to withheld
income tax of $5,000 for payee B, you would enter $10,000 on line 3,
column 3. That $10,000 represents the net change from corrections.
On line 7, you must explain the reason for both the $15,000
increase and the $5,000 decrease.
7. Explain Your Corrections top
Treasury regulations require you to explain in detail the grounds and
facts relied upon to support each correction. On line 7, describe in
detail each correction you entered in column 3 on lines 3 and 4. If you
need more space, attach additional sheets, but be sure to write your
name, EIN, Form 945-X, and calendar year on the top of each sheet.
You must describe the events that caused the
underreported or overreported withheld income tax or backup
withholding. An explanation such as "withheld income tax was
overstated" is insufficient and may delay processing your Form 945-X
because the IRS may need to ask for a more complete explanation.
Provide the following information in your explanation for each
error you are correcting.
- Form 945-X line number(s) affected.
- Date you discovered the error.
- Difference (amount of the error).
- Cause of the error.
You may report the information in paragraph form. The following
paragraph is an example.
"The $1,000 difference shown in column 3 of line 3 was
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 withheld from payees. This
correction removes the $1,000 that was overreported."
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.
Who must sign the Form 945-X? Form 945-X must be signed by
a person who is authorized to sign for the type of the business entity.
- Sole proprietorship - The individual who owns the
business.
- Corporation (including a limited liability company (LLC)
treated as a corporation) - The president, vice president, or other
principal officer duly authorized to act.
- Partnership (including an LLC treated as a partnership) or
unincorporated organization - A responsible and duly authorized
partner, member, or officer having knowledge of its affairs.
- Single member LLC treated as a disregarded entity for
federal income tax purposes - The owner of the limited liability
company (LLC) or principal officer duly authorized to act.
- Trust or estate - The fiduciary.
A duly authorized agent of the taxpayer may also sign Form 945-X if
a valid power of attorney has been filed.
Alternative signature method. top
Corporate officers or duly authorized agents may sign Form 945-X by
rubber stamp, mechanical device, or computer software program. For
details and required documentation, see Rev. Proc. 2005-39. You can
find Rev. Proc. 2005-39, 2005-28 I.R.B. 82, at www.irs.gov/irb/2005-28_IRB/ar16.html.
A paid preparer must sign Form 945-X and enter the information
requested in the Paid Preparer Use Only section of Part 4 if the
preparer was paid to prepare Form 945-X and is not an employee of the
filing entity. Paid preparers must sign paper returns with a manual
signature. The preparer must give you a copy of the return in addition
to the copy to be filed with the IRS.
If you are a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided. Include your
complete address. If you work for a firm, enter the firm's name and the
EIN of the firm. You can apply for a PTIN online or by filing Form
W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application
and Renewal. For more information about applying for a PTIN online,
visit the IRS website at www.irs.gov/ptin. You cannot use your PTIN in
place of the EIN of the tax preparation firm.
Generally, you are not required to complete this
section if you are filing the return as a reporting agent and have a
valid Form 8655, Reporting Agent Authorization, on file with the IRS.
However, a reporting agent must complete this section if the reporting
agent offered legal advice, for example, advising the client whether
federal income tax withholding is required on certain payments.
Visit the IRS website at www.irs.gov/formspubs.
Call the IRS at 1-800-TAX-FORM (1-800-829-3676).
| Type of errors you are
correcting |
|
|
|
| Underreported amounts ONLY |
Use the adjustment process to correct
underreported amounts.
- Check the box on line 1.
- Pay the amount you owe from line 5 by the time you file
Form 945-X.
|
| Overreported amounts ONLY |
The process you use depends on when you
file Form 945-X. |
If you are filing Form 945-X MORE THAN 90
days before the period of limitations on credit or refund for Form 945
expires |
Choose either the adjustment process or the claim process
to correct the overreported amounts.
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 WITHIN 90 DAYS of the
expiration of the period of limitations on credit or refund for Form 945 |
You must use the claim process to correct the
overreported amounts. Check the box on line 2. |
| BOTH underreported and overreported amounts |
The process you use depends on when you
file Form 945-X. |
If you are filing Form 945-X MORE THAN 90 days before
the period of limitations on credit or refund for Form 945 expires |
Choose either the adjustment process or both the adjustment
process
and the claim process when you correct both underreported and
overreported 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 claim process if
you want the overreported amount refunded to you or abated.
File two separate forms.
- 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.
- 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 WITHIN 90 DAYS of the
expiration of the period of limitations on credit or refund for Form 945 |
You must use both the adjustment process and claim process.
File two separate forms:
- 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.
- For the claim process, file a second Form 945-X to
correct the overreported amounts. Check the box on line 2.
|
You may find the following products helpful when using Form 945-X.
- Form W-4P, Withholding Certificate for Pension or Annuity
Payments
- Form W-4V, Voluntary Withholding Request
- Form W-9, Request for Taxpayer Identification Number and
Certification
- Instructions for Forms W-2G and 5754
- Instructions for Form 843
- Instructions for Form 945
- Form 945-A, Annual Record of Federal Tax Liability
- Pub. 15 (Circular E), Employer's Tax Guide
- Pub. 575, Pension and Annuity Income
- Pub. 966, Electronic Federal Tax Payment System: A Guide to
Getting Started
- Pub. 1281, Backup Withholding for Missing or Incorrect
Name/TIN(s)
We ask for the information on Form 945-X to carry out
the Internal Revenue laws of the United States. You are required to
give us the information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the right amount
of tax.
You are not required to provide the information
requested on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books and records
relating to a form or its instructions must be retained as long as
their contents 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:
| Recordkeeping. . . . . . . . . . . . . . . . .
. . . |
5 hr., 44 min. |
| Learning about the law or the form. . . . . |
40 min. |
| 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 945-X simpler, we would
be happy to hear from you. You can send us comments from www.irs.gov/formspubs.
Click on More Information and
then click on Give us feedback. Or
you can send your comments to the Internal Revenue Service, Tax
Forms
and Publications Division, 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.