Form 945-A for 2025: Annual Record of Federal
Tax Liability

Who is required to file Form 945-A?

Employers must file Form 945-A and attach it along with the annual Form 945. Here are the conditions to file Form 945-A that every employer must know:

• File Form 945-A, if you are following a semiweekly schedule depositor or
• Monthly schedule depositors who accumulate $100,000 or more of tax liability on any day of a calendar month, must file Form 945-A.

When must you file Form 945-A?

Form 945-A is due on January 31, as the form is attached along with the annual tax Form 945. The due date for filing Form 945-A is the same as the due date of Form 945.

Note: If the deadline falls on a federal holiday or weekend the following business day will be considered as the due date for filing Form 945-A.

How to fill out Form 945-A?

You must file Form 945-A accurately, any errors on Form 945-A might result in a severe penalty. Follow the instructions below to fill out Form 945-A:

• Business Information - You must fill out the basic information which includes Employer Identification Number(EIN), business name, and calendar year accurately.
• Report Federal Tax Liability - Enter the tax liability by month based on the payments made on the dates. Lines A, B, C, D, E, F, G, H, I, J, K, and L must have the total tax liability of the month, and line M must contain the total tax liability for the year.
  

  Note: The total tax liability for the year must equal the total taxes on Form 945 (line 3). Also, check the box the relevant box on Form 945 before attaching it.

• Review and Submit - Double-check all the information on Form 945-A before attaching it with your federal tax Form 945.

How can the previously reported tax liability on Form 945-A
be corrected?

If you need to correct the information on a previously filed Form 945-A, you can amend it using Form 945-X. Here are certain conditions for amending your tax return:

• Don’t have changes in total tax liability

  If the error on Form 945-A does not affect the total tax liability, you can file Form 945-A separately, and there is no need to use Form 945-X.

• Have changes in total tax liability

  You must file Form 945-X if you have a tax increase or decrease in the Form 945-A.

  • If you have a tax decrease: File Form 945-X along with the amended Form 945-A. You must ensure the total tax liability reported on Form 945 is equal to that of Form 945-A.
  • If you have a tax increase: You can file an amended Form 945-A separately if you were assessed an FTD penalty and have a tax increase caused by incorrect or missing Form 945-A.