Preparing Your Tax Return(s) and Information Returns
Employment Taxes
Form 945 Annual Return of Withheld Federal Income Tax
Nonpayroll income tax withholding must be reported on Form
945, Annual Return of Withheld Federal
Income Tax. For 2000, file Form 945 by January 31, 2002. Separate
deposits are required for payroll (Form 941) and nonpayroll (Form
945) withholding. Nonpayroll items include:
- Pensions, annuities, and IRAs.
- Military retirement.
- Gambling winnings.
- Indian gaming profits.
- Voluntary withholding on certain government payments.
- Backup withholding.
All income tax withholding reported on Forms 1099 or W 2G must be
reported on Form 945. All income tax withholding reported on Form W-2 must be reported on
Form 941, 943, or Schedule H (Form 1040).
For details on depositing and reporting nonpayroll income
tax withholding, see the separate Instructions
for Form 945.
Changes
to Note
Where to File
Important References
Publication
15 Circular E, Employers Tax
Guide
Form
945 Annual Return of Withheld Federal
Income Tax
Instructions
for Form 945