Step 1 of 4 · The return and the employer

File Form 945 — Annual Return of Withheld Federal Income Tax

Report nonpayroll federal income tax withholding (backup withholding, pensions, gambling, etc.) for the year.

$2 per filing — $1.50 each (filings 101–200), $1 each (filings 201+) once you file that many with us in a year. We e-file Form 945 directly with the IRS.

Employer (filer)

Return