945 Annual Return of Withheld Federal Income Tax

Form

945

Department of the Treasury
Internal Revenue Service

Annual Return of Withheld Federal Income Tax

OMB No. 1545-0029

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.

2025

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Employer identification number (EIN)
Name (not your trade name)
Trade name (if any)

If address is different from prior
return, check here . . . .

Address
Number

Street

Suite or room number

City

State

Foreign country name

ZIP code

Foreign postal code

Foreign province/county

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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1

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2

Backup withholding .

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2

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3

Total taxes. Add lines 1 and 2 .

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3

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4

Total deposits for 2025, including overpayment applied from a prior year and overpayment
applied from Form 945-X . . . . . . . . . . . . . . . . . . . . . . .

4

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5

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

5

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6a

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

6b Check one:
6c

Routing number

6e

Account number

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Apply to next return.

and enter date final payments made.

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Send a refund.
6d Type:

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

Checking

Cat. No. 14584B

Savings

Form 945 (2025) Created 4/9/25

Name (not your trade name)

Employer identification number (EIN)

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• 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 7a through 7m, and check here
7

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

Apr.

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7a

7f

Nov.

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7h

June

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7c

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7j

Aug.

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7e

Mar.

Oct.

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7g

May

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7b

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7d

Feb.

July

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7k

Sept.

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Dec.

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7i

Total liability for year. Add lines 7a through 7l. Total must equal line 3.

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7l

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7m

Third-Party Designee
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS?
See separate instructions for details.

Yes. Designee’s name and phone number
Select a 5-digit personal identification number (PIN) to use when talking to the IRS.

No.
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.

Print your
name here

Sign your
name here

Date

Print your
title here
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Best daytime phone

Paid Preparer Use Only

Check if you’re self-employed .

Preparer’s name

PTIN

Preparer’s signature

Date

Firm’s name (or yours
if self-employed)

EIN

Address

Phone

City

Page 2

State

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ZIP code

Form 945 (2025)

Form 945-V,
Payment Voucher
Purpose of Form

Specific Instructions

Complete Form 945-V if you’re paying your balance due
on Form 945 by check or money order. 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 going
to 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 “2025” 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 2025
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 (EFT). An EFT can be made using the Electronic
Federal Tax Payment System (EFTPS), IRS Direct Pay, or
your IRS business tax account. Don’t use Form 945-V to
make federal tax deposits. You can also pay your balance
due by EFT instead of sending Form 945-V. If you pay
your balance due by EFT, file your return using the
Without a payment address under Where To File in the
Instructions for Form 945; don’t file Form 945-V. For more
information about EFTPS or to enroll in EFTPS, go to
www.eftps.gov. For more information about IRS Direct
Pay, go to www.irs.gov/DirectPay. For more information
about making an EFT through your IRS business tax
account, go to www.irs.gov/BusinessAccount. See
section 11 of Pub. 15 for deposit instructions.
Use Form 945-V if you’re paying your balance due
on Form 945 by check or money order. However, if
you
pay an amount with Form 945 that should’ve
CAUTION
been deposited, you may be subject to a penalty.
See Deposit Penalties in section 11 of Pub. 15.

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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. 1545-0029

2025
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