Federal Annual Return of Withheld Federal Income Tax

Annual Return of Withheld Federal Income Tax
2023 Form 945
Form

945

Department of the Treasury
Internal Revenue Service

Annual Return of Withheld Federal Income Tax

OMB No. 1545-1430

For withholding reported on Forms 1099 and W-2G.
For more information on income tax withholding, see Pub. 15 and Pub. 15-A.
Go to www.irs.gov/Form945 for instructions and the latest information.

2023

Name (as distinguished from trade name)

Employer identification number (EIN)

–

If address is
different
from prior
return, check
here.

Trade name, if any

Type
or
Print

Address (number and street)
City or town, state or province, country, and ZIP or foreign postal code

A

If you don’t have to file returns in the future, check here

1

Federal income tax withheld from pensions, annuities, IRAs, gambling winnings, etc. .

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2

Backup withholding

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2

3

Total taxes. If $2,500 or more, this must equal line 7M below or Form 945-A, line M .

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3

4

Total deposits for 2023, including overpayment applied from a prior year and overpayment applied
from Form 945-X . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

5

Balance due. If line 3 is more than line 4, enter the difference and see the separate instructions .

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Overpayment. If line 4 is more than line 3, enter the difference .

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Check one:

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and enter date final payments made.

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Apply to next return.

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Send a refund.

• All filers: If line 3 is less than $2,500, don’t complete line 7 or Form 945-A.
• Semiweekly schedule depositors: Complete Form 945-A and check here . . . .
• Monthly schedule depositors: Complete line 7, entries A through M, and check here

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7 Monthly Summary of Federal Tax Liability. (Don’t complete if you were a semiweekly schedule depositor.)
Tax liability for month

A
B
C
D
E

January .
February .
March .
April . .
May . .

ThirdParty
Designee

Sign
Here

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Tax liability for month

F
G
H
I
J

June . .
July . .
August .
September
October .

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Do you want to allow another person to discuss this return with the IRS? See separate instructions.

Designee’s
name

Phone
no.

Tax liability for month

K November .
L December .

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M Total liability for
year (add lines A
through L) . . .

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Yes. Complete the following.

No.

Personal identification
number (PIN)

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Signature

Paid
Preparer
Use Only

Print/Type preparer’s name

Print Your
Name and Title
Preparer’s signature

Date
Date

Check
if
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 14584B

PTIN

Form 945 (2023)

Form 945-V,
Payment Voucher
Purpose of Form

Specific Instructions

Complete Form 945-V if you’re making a payment with
Form 945. We will use the completed voucher to credit
your payment more promptly and accurately, and to
improve our service to you.

Box 1—Employer identification number (EIN). If you
don’t have an EIN, you may apply for one online by
visiting the IRS website at www.irs.gov/EIN. You may also
apply for an EIN by faxing or mailing Form SS-4 to the
IRS. If you haven’t received your EIN by the due date of
Form 945, write “Applied For” and the date you applied in
this entry space.
Box 2—Amount paid. Enter the amount paid with Form
945.
Box 3—Name and address. Enter your name and
address as shown on Form 945.
• Enclose your check or money order made payable to
“United States Treasury.” Be sure to enter your EIN,
“Form 945,” and “2023” on your check or money order.
Don’t send cash. Don’t staple Form 945-V or your
payment to the return (or to each other).
• Detach Form 945-V and send it with your payment and
Form 945 to the address provided in the Instructions for
Form 945.
Note: You must also complete the entity information
above line A on Form 945.

Making Payments With Form 945
To avoid a penalty, make your payment with your 2023
Form 945 only if:
• Your total taxes for the year (Form 945, line 3) are less
than $2,500 and you’re paying in full with a timely filed
return, or
• You’re a monthly schedule depositor making a payment
in accordance with the Accuracy of Deposits Rule. See
section 11 of Pub. 15 for details. In this case, the amount
of your payment may be $2,500 or more.
Otherwise, you must make deposits by electronic funds
transfer. See section 11 of Pub. 15 for deposit
instructions. Don’t use Form 945-V to make federal tax
deposits.

!
▲

Use Form 945-V when making any payment with
Form 945. However, if you pay an amount with
CAUTION Form 945 that should’ve been deposited,
you may be subject to a penalty. See Deposit
Penalties in section 11 of Pub. 15.

Detach Here and Mail With Your Payment and Form 945.

945-V

Payment Voucher

Department of the Treasury
Internal Revenue Service

Don’t staple this voucher or your payment to Form 945.

Form

1 Enter your employer identification number (EIN).

2

Enter the amount of your payment . . . .

OMB No. 1545-1430

2023
Dollars

Make your check or money order payable to “United States Treasury.”

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3

Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city or town, state or province, country, and ZIP or foreign postal code.

Cents