File Form 945-X — Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

Correct a Form 945 you already filed. Each line takes the corrected total (column 1), what you originally reported (column 2), and the difference (column 3). Unlike the other amended 94x returns there is no fourth column: every line here is already a tax, so the difference is the correction.

Filing a year for the first time? That is Form 945.

$2 per filing — $1.50 each (filings 101–200), $1 each (filings 201+) once you file that many with us in a year (a person reviews and files every return, which keeps out spam and fraudulent returns). Currently in preview — data collection is live and e-file is in progress.

The return being corrected

Calendar year being corrected

The IRS accepts corrections only for these years on the current schema.

Date you discovered the errors (YYYY-MM-DD)

Employer (filer)

EIN

Name control (optional)

Legal business name

Business name line 2

Trade name / DBA

In care of

Street address

Street address line 2

City

State

ZIP

Signature

Practitioner PIN (an ERO signs with the taxpayer — Form 8879-EMP)Reporting Agent PIN, 5 digits (an agent signs under a Form 8655 authorization)Form 8453-EMP (the taxpayer signs on paper; we attach the scan)

Signer name

Signer title

Taxpayer PIN (5 digits, optional)

Choose any five digits (not all zeros) as your signature on the return. Leave it blank and you'll authorize us to enter one for you — either way you review and sign Form 8879-EMP before anything is filed.

A reporting agent files this return for the employer (Form 8655)

Attach Form 8822-B — the business address or responsible party has changed

The 94x e-file package has no XML for Form 8822-B, only a box saying one is attached. We prepare the form — the address above is the new one — and transmit the PDF with this return.

Allow a third-party designee to discuss this return with the IRS

A paid preparer completed this return

Which process are you using?

Adjustment process. Correct underreported tax, or overreported tax you want applied as a credit to the year you file this in.Claim process. Correct overreported tax only, and ask for a refund or abatement.

The corrections

Fill in only the lines you are correcting. Column 3 is column 1 less column 2; a negative number is an overreported amount.

3. Federal income tax withheld

1. Corrected total

2. Originally reported

3. Difference

4. Backup withholding

1. Corrected total

2. Originally reported

3. Difference

5. Total correction (column 3)

Explain your corrections

6. Some corrected lines include both underreported and overreported amounts

7. Explain what happened, which lines it affected, and how you figured the corrections

Form 945-A

Semiweekly schedule depositors report the liability for each day it was incurred, month by month. Each month's total is the sum of its days, and the year total is the sum of the months — the IRS checks both.

Include Form 945-A

Payment record

Pay the balance due by electronic funds withdrawal when the return is filed. A single withdrawal cannot exceed $2,500 — pay a larger balance through EFTPS.

Include Payment record

Form 9465 — installment agreement

Ask to pay the balance due in monthly installments. We prepare the Form 9465 and attach it to the return as a PDF.

Request an installment agreement

Final payroll information

When a business stops paying wages, the IRS wants to know who keeps the payroll records and where.

Include Final payroll information

Transfer of business

File this alongside a final return when the business was sold or merged rather than simply closed.

Include Transfer of business