Fillable Form 945-X

What is Form 945-X?

Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund, is an Internal Revenue Service (IRS) form used to correct administrative errors on a previously filed Form 945, Annual Return of Withheld Federal Income Tax. An administrative error occurs if the federal income tax (including backup withholding) you reported on Form 945 is not the amount you actually withheld from payees.

When you discover an error on a previously filed Form 945, Annual Return of Withheld Federal Income Tax, you must:

• Correct that error using Form 945-X.
• File a separate Form 945-X for each Form 945 that you are correcting.
• File Form 945-X separately. Do not file Form 945-X with Form 945.

Report the correction of underreported and overreported amounts for the same year on a single Form 945 X, unless you are requesting a refund or abatement. If you are requesting a refund or abatement, file one Form 945 X correcting the underreported amounts and a second Form 945 X correcting the overreported amounts.

How to fill out Form 945-X?

Filling out Form 945-X is quick and simple. You can download and print a PDF copy of the 945 X form from the Internal Revenue Service (IRS) website that you can manually complete. But for your convenience, you can also fill out Form 945-X electronically on PDFRun. By following the instructions below, you can accomplish the form in minutes.

Employer Identification Number (EIN)

Enter your employer identification number.

Name

Enter your full name.

Trade Name

Enter your trade name, if any.

Address

Enter your residential number, street, and suite or room number. Enter your residential city. Select your residential state from the drop-down list. Enter your ZIP code.

If you’re from a foreign country, enter your foreign country name, your foreign province or county, and your foreign postal code.

If your address has changed since you filed your Form 945, Annual Return of Withheld Federal Income Tax, enter the corrected information and the IRS will update your address of record.

Return You Are Correcting…

Enter the calendar year of Form 945, Annual Return of Withheld Federal Income Tax, you are correcting.

Enter the date you discovered the errors

Enter the date you discovered the errors following the format: MM/DD/YYYY.

You must enter the date you discovered errors. You discover an error when you have enough information to be able to correct it. If you are reporting several errors you discovered at different times, enter the earliest date you discovered an error here. Report any subsequent dates and related errors on line 7.

Part 1

Because Form 945-X may be used to file either an adjusted return of withheld federal income tax or a claim for refund or abatement, you must mark one box on either line 1 or line 2. Do not mark both boxes.

Line 1

Mark this box if you are correcting underreported amounts or overreported amounts and you would like to use the adjustment process to correct the errors.

If you check this box, any negative amount shown on line 5 will be applied as a credit (tax deposit) to your Form 945, Annual Return of Withheld Federal Income Tax, for the year in which you are filing this form.

Line 2

Mark this box if you are correcting overreported amounts only and you are claiming a refund or abatement for the negative amount (credit) shown on line 5. Do not mark this box if you are correcting any underreported amounts on this form.

Mark this box if you have a credit and the period of limitations on credit or refund for Form 945 will expire within 90 days of the date you file Form 945-X.

Part 2

Enter the corrections for the calendar year you are correcting. If any line does not apply, leave it blank.

Line 3

If you are correcting the federal income tax withheld you reported on Form 945, Annual Return of Withheld Federal Income Tax, line 1, enter the total corrected amount for all payees in column 1. In column 2, enter the amount you originally reported or as previously corrected. In column 3, enter the difference between columns 1 and 2.

If the amount in column 2 is larger than the amount in column 1, use a negative sign in column 3.

Line 4

If you are correcting the backup withholding of federal income tax you reported on Form 945, Annual Return of Withheld Federal Income Tax, line 2, enter the total corrected amount in column 1. In column 2, enter the amount you originally reported or as previously corrected. In column 3, enter the difference between columns 1 and 2.

If the amount in column 2 is larger than the amount in column 1, use a negative sign in column 3.

Line 5

Combine the amounts from lines 3 and 4 of column 3. Then, enter the sum on the space provided.

If the amount entered on line 5 is less than zero, you have a credit because you overreported withheld federal income tax.

• If you marked the box on line 1, enter this amount on line 4 (“Total deposits”) of Form 945, Annual Return of Withheld Federal Income Tax, for the year during which you file Form 945-X. Do not make changes to your Monthly Summary of Federal Tax Liability on Form 945 or on Form 945-A, Annual Record of Federal Tax Liability. The amounts reported on the record should reflect your actual tax liability for the period.
• If you marked the box on line 2, you are filing a claim for refund or abatement of the amount shown.

If the amount shown here is a positive number, you must pay the amount you owe by the time you file Form 945-X. You may not use any credit that you show on another Form 945-X to pay for the amount you owe, even if you filed for the amount you owe and the credit at the same time.

You may pay the amount you owe electronically using the Electronic Federal Tax Payment System (EFTPS), by credit or debit card, or by check or money order.

Name

Enter your full name.

Employer Identification Number (EIN)

Enter your employer identification number.

Calendar Year

Enter the calendar year of Form 945, Annual Return of Withheld Federal Income Tax, you are correcting.

Part 3

Explain your corrections for the calendar year you are correcting.

Line 6

Mark this box if any corrections you entered on line 3 or line 4 in column 3 reflect both underreported and overreported amounts.

Line 7

Treasury regulations require you to explain in detail the grounds and facts relied upon to support each correction. Describe in detail each correction you entered in column 3 on lines 3 and 4. If you need more space, attach additional sheets, but be sure to write your name, EIN, Form 945-X, and calendar year on the top of each sheet.

You must describe the events that caused the underreported or overreported withheld income tax or backup withholding. An explanation such as “withheld income tax was overstated” is insufficient and may delay processing your Form 945-X because the IRS may need to ask for a more complete explanation.

Provide the following information in your explanation for each error you are correcting.

• Form 945-X line numbers affected.
• Date you discovered the error.
• Difference (amount of the error).
• Cause of the error.

Part 4

You must fill out both pages of Form 945-X and sign it on page 2. If you do not sign, the processing of Form 945-X will be delayed.

Form 945-X must be signed by a person who is authorized to sign for the type of business entity.

• Sole Proprietorship – The individual who owns the business.
• Corporation (including a limited liability company (LLC) treated as a corporation) – The president, vice president, or another principal officer duly authorized to act.
• Partnership (including an LLC treated as a partnership) or unincorporated organization – A responsible and duly authorized partner, member, or officer having knowledge of its affairs.
• Single-member LLC treated as a disregarded entity for federal income tax purposes – The owner of the LLC or principal officer duly authorized to act.
• Trust or estate – The fiduciary.

A duly authorized agent of the taxpayer may also sign Form 945-X if a valid power of attorney has been filed.

Sign your name here

Affix your signature.

Date

Enter the date you signed the form.

Print your name here

Enter your full name.

Print your title here

Enter the title describing your role in the business.

Best daytime phone

Enter the phone number where you can be reached in the daytime.

Paid Preparer Use Only

Complete this section only if you’re a paid preparer.

A paid preparer was paid to prepare Form 945-X and is not an employee of the filing entity.

Check if you are self-employed

Mark the box if you are self-employed.

Preparer’s Name

Enter your full name.

PTIN

Enter your preparer’s tax identification number.

Preparer’s Signature

Affix your signature.

Date

Enter the date you signed the form.

Firm’s Name

Enter the firm’s name or yours if self-employed.

EIN

Enter your employer identification number.

Phone

Enter your phone number.

Address

Enter your residential address, including number, street, and suite or room number.

City

Enter your residential city.

State

Select your residential state from the drop-down list.

ZIP Code

Enter your residential ZIP code.