# Form 945

URL: https://pdf.net/pdf-forms/tax-forms/form-945
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

IRS Form 945 is used to report federal income tax withheld from nonpayroll payments like pensions, military retirement, gambling winnings, Indian gaming profits, and dividends.

With our PDF editor, you can fill out Form 945 online quickly, download it to your device, and submit it to the IRS.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/c347151abafb15cb66daa27b7d2fbf5abb056751.pdf)

## How to Fill Out Form 945

1. Open Form 945 in our PDF editor.
2. Add your information (EIN, name, address).
3. Enter your tax amounts and calculate your total tax.
4. Decide on your deposit schedule and follow the Form 945 instructions accordingly.
5. Sign and submit the form.

## Facts

### What Is Form 945 Used For?

Form 945 is used to report federal income tax withheld from nonpayroll payments. These include all payments that are reported on information returns, such as Forms 1099 (1099-R, 1099-MISC, 1099-NEC) and Form W-2G.

### Who Should Use Form 945?

All individuals and entities that are obligated to pay federal income taxes on nonpayroll payments should use IRS Form 945. That includes essentially anyone receiving eligible pensions, gambling winnings, dividends, and other types of payments subject to backup withholding.

### When Is Form 945 Due?

Form 945 due date is by January 31st, though you may file it by February 10th if you made deposits in full payment of the taxes due that year. If the deadline falls on a weekend or a federal holiday, you can submit the tax form by the next business day.

### What Happens If Form 945 Is Not Submitted?

If Form 945 isn’t submitted on time, you may face failure-to-file and failure-to-pay penalties, which are 5% and 0.5% of the tax due for each month that it’s not paid, respectively. The maximum amount for both is 25%.



You may also be fined if you don’t make your deposits on time or if they are less than the required amount. In this case, the penalty is calculated by days, and you can find the table on the official IRS website.

### How and Where Do I File Form 945?

You can file Form 945 through the Modernized e-File (MeF) platform or by sending it to one of the designated addresses on the official IRS website. In general, though, you’re encouraged to do the former. If you opt to pay your taxes using a voucher, fill out Form 945-V and send it with your payment.

## Related forms

- [Form 941](https://pdf.net/pdf-forms/tax-forms/941-form)
- [Form 944](https://pdf.net/pdf-forms/tax-forms/form-944)
- [940 Form](https://pdf.net/pdf-forms/tax-forms/form-940)
- [W2 Form](https://pdf.net/pdf-forms/tax-forms/w2-form)