Fill out Form 945 (Annual Return of Withheld Federal Income Tax) online
Form 945 is used to report federal income tax withheld from nonpayroll payments, including pensions, annuities, military retirement, gambling winnings, backup withholding, and voluntary withholding on certain government payments. It is an annual return that consolidates all nonpayroll withholding for the calendar year.
How to fill out Form 945 (Annual Return of Withheld Federal Income Tax)
Enter employer information
Fill in your business name, address, and EIN at the top of the form. Indicate if this is an amended return or a final return.
Report total federal income tax withheld
Enter the total federal income tax withheld from all nonpayroll payments during the year on line 1. This includes withholding from pensions, annuities, gambling winnings, and backup withholding.
Calculate adjustments and total taxes
Apply any adjustments for fractions of cents or sick pay on lines 2 and 3. Calculate the total adjusted taxes on line 4.
Report deposits and calculate balance due
Enter the total tax deposits made during the year on line 5. Calculate the balance due or overpayment. Complete the deposit schedule on the back of the form (monthly or semiweekly depositor).
Sign and file
Sign and date the form. If using a paid preparer, complete the preparer section. File by the deadline or request an extension using Form 7004.
About Form 945 (Annual Return of Withheld Federal Income Tax)
Who needs this form
Any person or entity that withheld federal income tax from nonpayroll payments during the calendar year must file Form 945. This includes payers of pensions, IRAs, gambling winnings, and any payments subject to backup withholding.
Where to submit
File annually with the IRS by the deadline listed in the latest Form 945 instructions (typically January 31 of the following year). File electronically or mail to the IRS address specified in the instructions.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Confusing Form 945 with Form 941 (Form 941 is for payroll withholding, Form 945 is for nonpayroll withholding)
- Not making timely deposits when the accumulated liability exceeds the deposit threshold
- Failing to reconcile Form 945 totals with the 1099 and W-2G forms issued to recipients
- Reporting payroll taxes on Form 945 instead of Form 941 or 944
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What is the difference between Form 945 and Form 941?
Form 941 reports payroll taxes (Social Security, Medicare, and income tax withheld from employee wages) and is filed quarterly. Form 945 reports only federal income tax withheld from nonpayroll payments (pensions, annuities, gambling winnings, backup withholding) and is filed annually. They cover different types of withholding and have different filing schedules.
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