Form 945 - Dec 2005

Form 945 is used by businesses and organizations to report withheld federal income tax from nonpayroll payments. Nonpayroll payments include backup withholding, payments to vendors who are not corporations, payments of Indian gaming profits to tribal members, payments of taxable pensions or annuities, and military retirement pay. The form must be submitted to the Internal Revenue Service along with any required payments.

Businesses and organizations who have withheld federal income tax from nonpayroll payments.

The completed Form 945 should be submitted to the Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100.