DUE DATES
WHEN IS FORM 945 DUE TO BE FILED
JAN 31 OF THE FOLLOWING YEAR
Where would the TP file a Form 945 with a payment if their business is located in Virginia?
Internal Revenue Service
P.O. Box 806534
Cincinnati, OH 45280-6534
Does the TP report their agricultural employee’s withholding on Form 945?
No, they would file that on Form 943
What is the ASED for a timely filed 2019 Form 945?
April 15th 2023
What TC is used to manually assess a Failure to Deposit Penalty?
TC 180
If the total liability for their Form 945 is $2356.00 when is it due to be deposited
Electronic deposit not required. They can mail it with the return on or before Jan 31 of the following year.
Where does a business located outside of the U.S file their Form 945, without payment?
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
If an individual requests income tax withheld from their IRA payments, what form is that reported on?
Form 945
If the TP files an original 2012 Form 945 reporting a overpayment or refund on Dec. 12th 2020 can they receive that credit?
No, the RSED expires on April 15th 3 years from the original due date of the return.
What IRN is used to adjust BUWH?
IRN 008
When is a monthly depositor's deposit due?
The 15th of the following month.
An Indian Tribal Casino is filing Form 945-X, where would they send it?
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0042
What explanation/error types can be corrected after the tax year has ended using Form 945-X?
Administrative Errors Only
If we receive a Form 945-X tax increase for the 201812 tax year, when does the adjustment have to be assessed by?
April 15th 2022
What is the difference between a TC 290 vs TC 298 adjustment?
TC 298 adjustments are interest free.
On Nov. 3rd 2020 the taxpayer discovers an error for their Form 945, tax period 201812. When is their Form 945-X due?
A business located in Maine is filing a Form 945 without payment, where do they mail it?
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0042
If a business is notified to withhold at 25% due to an incorrect TIN, what is that called?
Backup Withholding
The TP files Form 945-X tax decrease of $1,000.00 for the tax period 201612 by Jan. 12th 2020. A payment for $200 was made on June 4th 2019. How much of the decrease could we allow?
$200
This is considered timely money under the 2-yr rule.
What MFT is used for Form 945?
MFT 16
If the TP is a Semi-weekly depositor & has a liability on Oct. 13th 2020, when is their deposit due?
Friday Oct. 16th 2020
If the TP is filing Form 945-X to correct tax period 201812, do they use the address listed on the 2018 instructions, or the current address?
Current, regardless of the year they’re filing, they always want to use the current mailing address.
What type of tax might be reported on Form 945 related to a Naval Officer?
Withholding on Military Retirement
What is the ASED for a 2016 Form 945 originally filed on July 16th 2018?
July 16th 2021
3 yrs from the date of the late filed return.
What is IRN 003 used to adjust?
Federal Income Tax Withholding