945_Report

945 Report

Form 945 is the Annual Return of Withheld Federal Income Tax. It is used by employers to report federal income tax withheld from non-payroll payments, such as pensions, annuities, and gambling winnings.


Form 945

Employers must file Form 945 annually to report the total amount of federal income tax withheld and to reconcile the amounts withheld with the total tax liability for the year. Form 945 is typically due by January 31 of the following year, along with any payments of withheld taxes.

Form 945 is separate from Form 941, which is used to report federal income tax withheld from employee paychecks. Employers must file Form 945 if they have withheld federal income tax from non-payroll payments during the year, even if they do not have any payroll tax liabilities.

 

Non-payroll payments include:

  • Pensions

  • Military retirement

  • Gambling winnings

  • Indian gaming profits

  • Voluntary withholding on certain government payments, and

  • Backup withholding
     

Use the 945 Report to print the withheld federal income tax from non-payroll payments to the 945 form. If you need more information, go to irs.gov

 

Printing the 945 detail report

1. Open Connect Payroll > Reports > 945 Report.

2. Select a report title.

3. Enter the Report Dates.

4. Click to select the checkbox titled Print Detail Report.

The detail report prints this information for each employee: Social Security Number, Total Wages and Allowances, Not Subject Amount, Amount Over Limit, and Taxable Amount. Use the detail report to check the employee information that will print on the report.

5. Click Print (CTRL+P).

The 945 detail report prints.

 

Printing the 945 forms

1. Open Connect Payroll > Reports > 945 Report.

2. Select a report title.

3. Enter the Report Dates.

4. Click to select the checkbox titled Print Form.

5. Load the 945 forms in the printer.

6. Click Print (CTRL+P).

The 940 forms print.

 

 

 

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