Form 945-A - Dec 2020

Form 945-A is used to report withheld federal income tax from nonpayroll payments. Individuals who are a semiweekly schedule depositor or became one because their accumulated tax liability during any month was $100,000 or more and submit it to the Internal Revenue Service Center.

Individuals who are a semiweekly schedule depositor or became one because their accumulated tax liability during any month was $100,000 or more.

The completed Form 945-A should be filed with Form 945, 945-X, CT-1, CT-1 X, 944, or 944-X and submitted to the Internal Revenue Service.