Line 1 is federal income tax withheld from pensions, annuities, IRAs, gambling winnings, etc.; line 2 is backup withholding.
Depositors: monthly schedule depositors complete line 7, entries 7a through 7m; semiweekly schedule depositors complete Form 945-A.
Line 7m: total liability for year: add lines 7a through 7l. Total must equal line 3.
Balance due: if line 3 is more than line 4, enter the difference.
Overpayment: if line 4 is more than line 3, enter the difference; check apply to next return or send a refund.
Deposits: don't use Form 945-V to make federal tax deposits.
| Question | Answer |
|---|---|
| Form Name | Form 945 |
| Form Length | 3 pages |
| Fillable? | Yes |
| Fillable fields | 104 |
| Avg. time to fill out | 18 min |
| Edition | 2025 |
| Issuing agency | Department of the Treasury, Internal Revenue Service |
| Matches the agency's file | Yes, checked October 4, 2026 |
| Other names | 945, Form 945, IRS Form 945, Form 945 IRS, Annual Return of Withheld Federal Income Tax |
| Official source | Form 945 (Rev 2025), Internal Revenue Service |
Form 945 isn’t the one you’re looking for?