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What is Form 945?
Form 945, Annual Return of Withheld Federal Income Tax, is used to report withheld federal income tax from nonpayroll payments, including distributions from qualified retirement plans.
Any business that withholds or is required to withhold federal income tax from payments made other than their payroll must
file Form 945. Businesses must only submit Form 945 if they have a non-payroll tax liability during the tax year.
If no non-payroll payments were made during the tax year, then you are not required to file
Form 945.
When is the due date to file Form 945
for 2025?
For the 2025 tax year, Form 945 is due by February 02, 2026. If you made deposits on time in full payment of the taxes due for the year, you may file the return by
February 10, 2026.
If the Form 945 due date falls on any Federal holiday or weekend, the next business day will be the due date.
Who must attach 945-A with Form 945?
If you are a semiweekly schedule depositor or accumulate a tax liability of $100,000 or more on any given day of a calendar month, use Form 945-A to report your federal tax liability (based on the dates payments were made or wages were paid) and attach it with Form 945.
The total from line M on Form 945-A must match the amount on line 3 of
Form 945.
Add Form 945-A at No Additional Cost Using TaxBandits!
Your filing includes Form 945-A at no extra cost when you file Form 945 online using TaxBandits.
