Form 945 - Jan 2006

Form 945 is used by employers who withhold federal income, social security, or Medicare taxes from employee's paychecks or who must pay the employer's portion of social security or Medicare tax. This form is used to report the total amount of taxes withheld from employee's paychecks and the employer's portion of social security and Medicare tax for the year. Employers must file this form annually with the Internal Revenue Service Center.

Employers who withhold federal income, social security, or Medicare taxes from employee's paychecks or who must pay the employer's portion of social security or Medicare tax.

The completed Form 945 should be sent with the payment to Internal Revenue Service Center