What IRS Form 945 (2015) Is For

Form 945 is the Annual Return of Withheld Federal Income Tax used to report federal income tax withheld from non-payroll payments during 2015. You must file this form if you withheld or were required to withhold federal income tax (including backup withholding) from payments such as pensions, annuities, military retirement, gambling winnings, Indian gaming profits, voluntary withholding on certain government payments, and backup withholding (IRS Instructions for Form 945 (2015)).

When You'd Use Form 945 for 2015 (Late or Amended Filing)

You would file Form 945 for 2015 as a late return if you never filed the original return that was due February 1, 2016 (or February 10, 2016 if deposits were made timely). Common scenarios include receiving IRS notices about unfiled returns, discovering you had non-payroll withholding obligations you weren't aware of, or when the IRS contacts you about missing returns. If you need to correct a previously filed 2015 Form 945, you must use Form 945-X (Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund) rather than filing an amended Form 945. Note that for refund claims, you generally have three years from the original due date or two years from when you paid the tax, whichever is later (IRS Instructions for Form 945 (2015)).

Key Rules Specific to 2015

The 2015 Form 945 followed the same general structure as current versions, with the original due date of February 1, 2016 (February 10, 2016 with timely deposits). The deposit rules for 2015 determined your schedule based on your 2013 Form 945 liability—if it was $50,000 or less, you were a monthly depositor; if more than $50,000, you were a semiweekly depositor. Electronic filing was available for 2015, though not mandatory, and federal tax deposits were required to be made by electronic funds transfer (EFT) using EFTPS or other approved electronic methods (IRS Instructions for Form 945 (2015)).

Step-by-Step (High Level)

• Gather transcripts and records: Request Form 945 transcripts for 2015 using Form 4506-T to verify what the IRS has on file and gather all documentation of non-payroll payments and withholding
  
  
• Complete the correct-year form: Use the official 2015 Form 945 and instructions (not current year versions) to ensure compliance with rules in effect for that tax year
  
  
• Attach required schedules: Include Form 945-A if you were a semiweekly depositor or if you accumulated $100,000 or more in any month during 2015
  
  
• Choose filing method: Mail to the address specified in the 2015 instructions based on your location and whether you're including a payment, or file electronically if using approved software
  
  
• Keep complete copies: Retain copies of the filed return, all supporting documentation, and proof of mailing or electronic submission for your records
  
  

Common Mistakes and How to Avoid Them

• Using the wrong form year: Always use the 2015 version of Form 945 and its instructions, not current year forms, as rules and requirements may have changed
  
  
• Mixing payroll and non-payroll withholding: Don't report regular payroll withholding (reported on Forms W-2) on Form 945—this form is only for non-payroll withholding reported on Forms 1099, W-2G, and similar information returns
  
  
• Incorrect deposit reporting: Ensure deposits made during 2015 match the liability periods when the withholding actually occurred, not when payments were made to recipients
  
  
• Missing Form 945-A: File Form 945-A (Annual Record of Federal Tax Liability) if you were a semiweekly depositor for any part of 2015 or accumulated $100,000 or more in monthly tax liability
  
  
• Wrong mailing address: Use the specific 2015 mailing addresses from the 2015 instructions, as IRS processing addresses change over time
  
  
• Incomplete third-party designee information: If authorizing someone to discuss your return with the IRS, provide complete information including a 5-digit PIN they choose
  
  

What Happens After You File

The IRS typically processes Form 945 within several weeks to a few months after receipt, though late-filed returns may take longer. You'll receive notices if there are questions about your return or if additional information is needed. If you owe penalties and interest for late filing (5% per month up to 25% for filing late, plus 0.5% per month up to 25% for paying late), these will be calculated from the original due dates (IRS Instructions for Form 945 (2015)). If you cannot pay any balance due in full, you may request an installment agreement using Form 9465 or apply online if you owe $25,000 or less and can pay within 24 months (IRS Instructions for Form 945 (2015)). You have appeal rights if you disagree with any IRS determinations, and can request penalty abatement using Form 843 if you have reasonable cause for the late filing.

FAQs

How long do I have to file a late 2015 Form 945?

There's no statute of limitations on filing a required return that was never filed. However, the sooner you file, the sooner penalties and interest stop accruing.

Can I still get a refund if I file my 2015 Form 945 late?

Generally, you have three years from the original due date (February 1, 2016) or two years from when you paid the tax to claim a refund, whichever is later. For 2015, this deadline has likely passed unless you made payments after the original due date.

What penalties will I face for filing Form 945 late?

The failure-to-file penalty is 5% of unpaid tax per month (or part of a month) up to 25%. The failure-to-pay penalty is 0.5% per month up to 25%. Interest accrues on both the tax and penalties from the original due date (IRS Instructions for Form 945 (2015)).

How do I get my Form 945 transcripts for 2015?

Request transcripts using Form 4506-T (Request for Transcript of Tax Return) or call the Business & Specialty Tax Line at 1-800-829-4933. Online transcript access may not be available for returns this old.

Should I use Form 945 or Form 945-X to correct my 2015 return?

If you already filed a 2015 Form 945 and need to make corrections, use Form 945-X (IRS Instructions for Form 945 (2015)). If you never filed the original return, file Form 945 for 2015.

Do I need to amend my state tax returns too?

This depends on your state's requirements. Contact your state tax agency to determine if filing a late federal Form 945 affects any state obligations you may have.

Can I e-file a late 2015 Form 945?

Electronic filing availability for older tax years varies by software provider. You may need to file a paper return using the 2015 forms and mail it to the appropriate IRS address listed in the 2015 instructions (IRS Instructions for Form 945 (2015)).

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