Form 945-A

OMB No. 1545-1430 Annual Record of Federal Tax Liability (Rev. October 1995)

Department of the TreasuryInternal Revenue ServiceName as shown on Form 945 or CT-1 Employer identification number

April tax liability

January tax liability

May tax liability

February tax liability March tax liability

June tax liability

Form 945-A (Rev. 10-95)

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(C) Total for month ©

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(A) Total for month © (B) Total for month © 

(F) Total for month © (E) Total for month © (D) Total for month ©

Cat. No. 14733M

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© File with Forms 945 or CT-1.
October tax liability

July tax liability

November tax liability

August tax liability September tax liability

December tax liability

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(I) Total for month ©

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(G) Total for month © (H) Total for month © 

(L) Total for month © (K) Total for month © (J) Total for month ©

Form 945-A (Rev. 10-95)

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Page 2

(M) Total tax liability for year (add lines (A) through (L)). This should equal line 4 on Form 945 (or line 18 on Form CT-1) ©

Annual Record of Federal Tax Liability

Employer identification number

6565 (continued)
Form 945-A (Rev. 10-95) Page 3

General Instructions

Purpose of form.—Use this form to report nonpayroll income

tax withholding on a daily basis. These nonpayroll items include

backup withholding and withholding on pensions, annuities,

IRAs, Indian gaming profits, and gambling winnings. Also use

Form 945-A to report tax liabilities reported on Form CT-1,

Employer’s Annual Railroad Retirement Tax Return. If you are a

Form CT-1 filer, refer to Part II of the Form CT-1 for additional

information that must be reported on Form 945-A.

Who must file.—Semiweekly schedule depositors are required

to complete and file Form 945-A with Form 945 or CT-1. Do not

complete this form if you are a monthly schedule depositor,

unless you accumulate a tax liability of $100,000 during any

month of the year. Monthly schedule depositors who accumulate

$100,000 become semiweekly schedule depositors for the

remainder of the year and must complete Form 945-A for the

entire year. The deposit rules, including the $100,000 deposit

rule, are explained in section 11 of Circular E, Employer’s Tax

Guide, and the Instructions for Form 945.

Specific Instructions

If you are required to report your tax liabilities on Form 945-A as

discussed above, file it with Form 945. Do not complete entries

A through M of the Monthly Summary of Federal Tax Liability

(line 8 on Form 945). However, be sure to mark the semiweekly

schedule depositor checkbox above line 8.

Deposit withheld income tax (including backup withholding)

with an authorized financial institution or the Federal Reserve

bank or branch that serves your area. Include Form 8109,

Federal Tax Deposit Coupon, with each deposit. Please see the

instructions in the front of the coupon book for more information.

Recordkeeping 8 hr., 37 min.

Paperwork Reduction Act Notice.—We ask for the information

on this form to carry out the Internal Revenue laws of the United

States. You are required to give us this information. We need it

to ensure that you are complying with these laws and to allow

us to figure and collect the right amount of tax.

Preparing and sending

the form to the IRS 8 min.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we would

be happy to hear from you. You can write to the IRS at the

address listed in the instructions of the tax return with which this

form is filed.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated average

time is:

Important.—Form 945-A is used by the IRS to match your tax

liability reported on this form with your deposits made with Form

8109 and to determine if you have deposited your withholding

tax liabilities on time. Unless Form 945-A is properly completed

and filed with Form 945, the IRS will not be able to process your

return and will have to contact you for the missing information.

Example A. Company A, which has a semiweekly deposit

schedule, makes periodic payments on gambling winnings on

the 15th day of each month. On December 20, 1995, in addition

to its periodic payments, it withheld from a payment on

gambling winnings under the backup withholding rules. Since

Company A is a semiweekly schedule depositor, it must record

these nonpayroll withholding liabilities on Form 945-A. It must

report tax liabilities on line 15 for each month and line 20 for

December. Company A enters the monthly totals on lines A

through L. It adds these monthly subtotals and enters the total

tax liability for the year on line M. The amount on line M should

equal line 4 of Form 945.

Example B. Company B is a semiweekly schedule depositor.

During January, it withheld income tax on pension distributions

as follows: $52,000 on January 13; $35,000 on January 27.

Since Company B is a semiweekly schedule depositor, it must

record its income tax withholding liabilities on Form 945-A. It

must record $52,000 on line 13 and $35,000 on line 27 for

January.

Example C. Because Company C is a new business, it is a

monthly schedule depositor for 1995. During January, it withheld

income tax on nonpayroll payments as follows: $2,000 on

January 13; $99,000 on January 27. The deposit rules require

that a monthly schedule depositor begin depositing on a

semiweekly deposit schedule when a $100,000 or more tax

liability is accumulated on any day within a deposit period (see

section 11 of Circular E for details). Since Company C

accumulated $101,000 ($2,000 + $99,000) on January 27, 1995,

it became a semiweekly schedule depositor. Company C must

complete Form 945-A and file it with Form 945. It must record

$2,000 on line 13 and $99,000 on line 27 for January. No entries

should be made on line 8 of Form 945 although Company C was

a monthly depositor until January 27.

Adjustments.—Semiweekly depositors must report adjustments

on Form 945-A to correct administrative errors on prior returns.

(Reminder: You will not be allowed a refund or credit for any

prior year overpayment of income tax that you withheld or

deducted from a payee.) See the Instructions for Form 945 and

section 13 of Circular E for information on correcting

administrative errors. (The Circular E instructions for making

adjustments refer to Form 941, but also apply to Form 945

adjustments.) If the adjustment increases your current liability,

report the adjustment on the entry space corresponding to the

date the error was discovered.

If the adjustment decreases your current liability, use the

adjustment amount as a credit to offset subsequent liabilities

until it is used up. For example, on January 10, 1995, Company

D discovered that a mathematical error was made on a prior

period return, resulting in a $10,000 overstatement of nonpayroll

income tax withholding. Since the correct amounts were

withheld and reported on Forms 1099-R, this is an administrative

error that can be corrected on Form 945. It made payments

subject to nonpayroll income tax withholding on January 6, 13,

20, and 27 and had a $5,000 tax liability for each of those pay

dates. On Form 945-A Company D must report $5,000 on line 6

for January. The adjustment for the $10,000 overstatement is

used to offset the January 13 and 20 liabilities, so these two

$5,000 liabilities are not deposited or reported on Form 945-A.

The $5,000 liability for January 27 must be reported on line 27

for January.

Note: Form 945-A is a summary of your tax liability, not a

summary of deposits made.

Each numbered space on Form 945-A corresponds to dates

during the year. Report your tax liabilities corresponding to the

dates payments are made, not to when the liabilities are

accrued. For example, if you became liable for a pension

distribution on December 31, 1994, but did not make the

distribution until January 3, 1995, the income tax withholding

liability for the distribution should be reported on Form 945-A for

1995 on line 3 for January.

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