Form 945 - Nov 2022

Form 945 is used by employers to report federal income tax withheld on nonpayroll items. This form is required to be filled out by employers who have withheld income tax from payments that are not related to payrolls, such as pensions, annuities, and gambling winnings. The form should be submitted to the IRS for proper reporting and compliance.

Employers who have federal income tax withheld on nonpayroll items should fill in this form.

The completed Form 945 should be submitted to the IRS.