Form 945 /945V: Annual Return of Withheld Federal Income Tax/Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 945-X Annual Return of Withheld Federal Income Tax, Claim, Refund;TD8672
ICR 201707-1545-016 · OMB 1545-1430 · Active
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1430 can be found here:
Form 945 /945V: Annual Return of Withheld Federal Income Tax/Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 945-X Annual Return of Withheld Federal Income Tax, Claim, Refund;TD8672
Form 945 is used to report income tax withholding on non payroll payments including backup withholding and withholding on pensions, annuities, IRA's military retirement and gambling winnings. Form 945-V, Payment Voucher, is used if you are making a payment with Form 945, Annual Return of Withheld Federal Income Tax. Form 945-A is used to report non payroll tax liabilities. Form 945-X is used to correct errors made on Form 945, Annual Return of Withheld Federal Income Tax, for one year only. TD 8672 , these final regulations requires a person to file form 945, Annual Return of Withheld Federal Income Tax, only for the calendar year in which the person is required to withhold Federal income tax from nonpayroll payments.
US Code:
26 USC 6011
Name of Law: General requirement of return, statement, or list
US Code:
26 USC 3402(o)(1)(B)
Name of Law: Income tax collected at source
Changes were made to the burden previously approved to update the estimated number of responses based on the most recent filing data. The annual number of responses requested is 220,851 (a decrease of (15,967) from the previously approved 236,818). No changes have been made to the form. The change in estimated responses results in an overall hourly decrease of 110,013 (current estimate is 1,509,590 and previously approved was 1,619,603). TD 8672 is the regulation that is manifested in Form 945 in this collection and the associated burden is accounted for in the Form 945.
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Form 945-X Form 945-X - Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
2017-10-11 SS 1545-1430rf.doc
Form 945-X - Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund