945

Annual Return of Withheld Federal Income Tax

Agency
IRS
Revision
2025
Fillable fields
88
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 945 online
Page 1 of form 945

Form 945: Annual Return of Withheld Federal Income Tax

Form 945, Annual Return of Withheld Federal Income Tax, reports federal income tax withheld (or required to be withheld) from nonpayroll payments. The form says it is for withholding reported on Forms 1099 and W-2G. The IRS lists nonpayroll payments such as pensions, annuities and IRA distributions, military retirement, gambling winnings, Indian gaming profits, certain government payments and Alaska Native Corporation distributions with voluntary withholding, and payments subject to backup withholding.

This is the 2025 form. It is filed by the payer that withheld the tax, under its employer identification number (EIN), not by the person who received the payment. The instructions say withholding from wages reported on Form W-2 goes on Form 941, 943, 944, Schedule H (Form 1040) or Form CT-1 instead.

Page 2 holds Form 945-V, the payment voucher. You can fill out Form 945 free in your browser on this page and download the result without an account.

What's on Form 945

Header and line A

EIN, name, trade name and address, a box for an address change, and line A for a final return with the date final payments were made.

Lines 1 and 2: withholding

Line 1 is federal income tax withheld from pensions, annuities, IRAs, gambling winnings and similar payments. Line 2 is backup withholding.

Lines 3 to 6b: totals

Total taxes, total deposits for 2025, balance due, and overpayment, with a choice to apply it to the next return or send a refund.

Lines 6c to 6e: direct deposit

Routing number, type of account and account number for a refund by direct deposit.

Line 7: Monthly Summary of Federal Tax Liability

Entries 7a to 7l for each month and 7m for the total liability for the year, used by monthly schedule depositors.

Designee, signature and Form 945-V

A third-party designee with a 5-digit PIN, the signature and paid preparer sections, and on page 2 the Form 945-V payment voucher.

How to fill out Form 945

  1. 1

    Dollars and cents

    The instructions say to enter dollars to the left of the preprinted decimal point and cents to the right, not to round to whole dollars, and to show cents even if zero.

  2. 2

    Lines 1 and 2

    Enter regular withholding on line 1. Backup withholding, including backup withholding on gambling winnings, goes on line 2.

  3. 3

    Lines 3 and 4

    Add lines 1 and 2 on line 3. On line 4, enter total deposits for the year, including any overpayment applied from Form 945-X or from the prior year's return.

  4. 4

    Line 5 or line 6a

    Enter the difference on line 5 if line 3 is more than line 4, or on line 6a if line 4 is more than line 3. The instructions say never to make an entry on both.

  5. 5

    Line 7 or Form 945-A

    If line 3 is less than $2,500, the form says not to complete line 7 or Form 945-A. Monthly schedule depositors complete 7a to 7m; semiweekly schedule depositors complete Form 945-A. Line 7m equals line 3.

  6. 6

    Sign

    The instructions list who signs: the owner of a sole proprietorship, a principal officer of a corporation, a responsible partner, member or officer of a partnership, or the fiduciary of a trust or estate.

Why fill Form 945 on indox

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When and where to file, payments and corrections

Due date

For 2025, the instructions say to file by February 2, 2026, or by February 10, 2026, if deposits were made on time in full payment of the taxes due for the year.

Where to file

The instructions encourage e-filing. A paper return goes to an address that depends on location and on whether a payment is enclosed, as listed in the table in the instructions.

Paying

Federal tax deposits are made by electronic funds transfer. Form 945-V goes with Form 945 only when a balance due is paid by check or money order made payable to "United States Treasury."

Corrections

The instructions say an error on a previously filed Form 945 is corrected on Form 945-X, which is filed separately from Form 945.

Final return

A payer that will not file in the future checks line A, enters the date final nonpayroll payments were made, and attaches a statement naming who keeps the payment records and where.

Penalties

The instructions say there are penalties for filing late and for paying or depositing late, unless due to reasonable cause and not due to willful neglect.

Related forms

Who files Form 945?

  • Pension, annuity and IRA payers

    Payers that withhold federal income tax from pensions, annuities and IRA distributions, including distributions from section 401(k), 403(b) and governmental 457(b) plans, reported on Form 1099-R.

  • Gambling and gaming payers

    Payers that withhold on gambling winnings reported on Form W-2G, and on Indian gaming profits.

  • Payers with backup withholding

    Payers that make backup withholding on payments reported on Forms 1099, such as Form 1099-NEC. It goes on line 2.

  • Not for wage withholding

    The instructions say withholding from wages reported on Form W-2 goes on Form 941, 943, 944, Schedule H (Form 1040) or Form CT-1, not on Form 945.

  • Not for Form 1042 withholding

    The instructions say not to report on Form 945 withholding that is required to be reported on Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.

  • One return a year

    The instructions say all nonpayroll withholding is reported annually on one Form 945, and no Form 945 is filed for a year with no nonpayroll tax liability.

The instructions say Form 945 is filed by anyone who withholds, or is required to withhold, federal income tax (including backup withholding) from nonpayroll payments.

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Questions about Form 945

Is Form 945 for withholding from wages?

No. The instructions say withholding reported on Form W-2 goes on Form 941, 943, 944, Schedule H (Form 1040) or Form CT-1. Form 945 covers nonpayroll payments.

Can a payer file more than one Form 945 a year?

No. The instructions say to report all federal income tax withholding from nonpayroll payments annually on one Form 945, and not to file more than one for any calendar year.

When is the 2025 Form 945 due?

The instructions say February 2, 2026, or February 10, 2026, if deposits were made on time in full payment of the taxes due for the year.

When is line 7 completed?

The instructions say only by a monthly schedule depositor for the entire year whose line 3 is $2,500 or more. Semiweekly schedule depositors use Form 945-A instead.

How is a filed Form 945 corrected?

With Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund, which is filed separately.

What is Form 945-V?

The payment voucher on page 2. The form says it is used when paying the balance due on Form 945 by check or money order, and not to make federal tax deposits.