945-X Adjusted ANNUAL Return of Withheld Federal Income Tax or

Form

945-X:

Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

(Rev. February 2025)

Department of the Treasury — Internal Revenue Service

Employer identification number
(EIN)

OMB No. 1545-0029

Return You’re Correcting ...

—

Enter the calendar year of the return
you’re correcting:

Name (not your trade name)

(YYYY)

Trade name (if any)

Enter the date you discovered errors:

Address
Number

Street

Suite or room number

City

Foreign country name

/
/
(MM / DD / YYYY)

ZIP code

State

Foreign postal code

Foreign province/county

Read the separate instructions before you complete this form. Use this form to correct administrative errors made on Form 945,
Annual Return of Withheld Federal Income Tax. Use a separate Form 945-X for each year that needs correction. Type or print within
the boxes. You MUST complete both pages. Don’t attach this form to Form 945.

Part 1:

Select ONLY one process.

1. Adjusted return of withheld federal income tax. Check this box if you underreported amounts. Also check this box if you overreported
amounts and you would like to use the adjustment process to correct the errors. You must check this box if you’re correcting both
underreported and overreported amounts on this form. The amount shown on line 5, if less than zero, may only be applied as a credit to
your Form 945 for the tax period in which you’re filing this form.
2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the
amount shown on line 5. Don’t check this box if you’re correcting ANY underreported amounts on this form.

Part 2: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank.
Column 1
Total corrected
amount
(for ALL payees)

Column 2

Column 3

Amount originally
reported or as
previously corrected
(for ALL payees)

—

=

Difference
(If this amount is a
negative number, use
a minus sign.)

3. Federal income tax withheld
(Form 945, line 1)

.

—

.

=

.

4. Backup withholding
(Form 945, line 2)

.

—

.

=

.

.

.

5. Total. Combine the amounts on lines 3 and 4 of Column 3

.

.

.

.

.

.

.

If line 5 is less than zero:
• If you checked line 1, this is the amount you want applied as a credit to your Form 945 for the tax period in which you’re
filing this form.
• If you checked line 2, this is the amount you want refunded or abated.
If line 5 is more than zero, this is the amount you owe. Pay this amount when you file this return. For information on how to pay, see
Amount you owe in the instructions for line 5.
For Paperwork Reduction Act Notice, see the separate instructions.

www.irs.gov/Form945X

Cat. No. 20336X

Form 945-X (Rev. 2-2025)

Name (not your trade name)

Correcting Calendar Year (YYYY)

Employer identification number (EIN)

–
Part 3: Explain your corrections for the calendar year you’re correcting.
6.

Check here if any corrections you entered on a line include both underreported and overreported amounts. Explain both your
underreported and overreported amounts on line 7.

7.

You must give us a detailed explanation of how you determined your corrections. See the instructions.

Part 4: Sign here. You must complete both pages of this form and sign it.
Under penalties of perjury, I declare that I have filed an original Form 945 and that I have examined this adjusted return or claim, 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
/

/

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

.

.

.

/

.

.

.

.

.

/

ZIP code
Form 945-X (Rev. 2-2025)