What IRS Form 945 (2022) Is For

Form 945 is the annual return used to report federal income tax withheld from non-payroll payments during the 2022 tax year (IRS Instructions for Form 945 (2022)). Organizations and individuals must file this form if they withheld federal income tax from payments like pensions, retirement plan distributions, military retirement, gambling winnings, backup withholding, or voluntary withholding on certain government payments.

When You'd Use Form 945 for 2022 (Late or Amended Filing)

You would need to file Form 945 for 2022 if you received IRS notices about unfiled returns, balance due notices, or discovered you never filed despite having withholding obligations. The original due date was January 31, 2023 (or February 10, 2023, if all deposits were made timely), so any filing now is considered late (IRS Instructions for Form 945 (2022)). Late filing may occur when discovering backup withholding on contractor payments, unreported pension distributions, or gambling winnings that required withholding. For refund claims, the statute of limitations generally allows three years from the original due date, making April 2026 the deadline for most 2022 refund claims.

Key Rules Specific to 2022

The 2022 Form 945 follows standard annual reporting rules with no significant year-specific changes compared to adjacent years. The monthly depositor threshold remained at $50,000 or less in total tax liability from the lookback period (2020 for 2022 returns), and the $100,000 next-day deposit rule applied throughout 2022 (IRS Instructions for Form 945 (2022)). Electronic filing and Electronic Federal Tax Payment System (EFTPS) requirements were fully in effect for 2022, with same-day wire payment options available for missed deposits.

Step-by-Step (High Level)

• Gather transcripts: Request business tax transcripts for 2022 from IRS.gov to verify any previously reported amounts and confirm deposit records
  
  
• Complete the correct-year form: Use the official 2022 version of Form 945, not current-year forms, ensuring all withholding amounts match your records
  
  
• Attach required schedules: Include Form 945-A if you were a semiweekly depositor or had monthly liabilities exceeding $100,000
  
  
• Choose filing method: Mail to the appropriate IRS processing center address or file electronically through IRS-approved providers
  
  
• Keep comprehensive copies: Retain all supporting documentation, deposit records, and correspondence for your records
  
  

Common Mistakes and How to Avoid Them

• Mixing payroll and non-payroll taxes: Never report W-2 wage withholding on Form 945; this belongs on Forms 941, 943, or 944 instead
  
  
• Using wrong EIN: Ensure the Employer Identification Number exactly matches IRS records and your information returns (Forms 1099, W-2G)
  
  
• Incorrect deposit schedule classification: Verify whether you're monthly or semiweekly based on your 2020 Form 945 liability, not current year amounts
  
  
• Missing backup withholding: Include all backup withholding from contractor payments, gambling winnings, and other non-payroll sources on line 2
  
  
• Filing multiple forms for one year: Submit only one Form 945 per calendar year regardless of how many types of payments you made
  
  
• Deposit timing errors: Remember that late deposits trigger penalties even if the return is filed timely; deposits were due based on your schedule throughout 2022
  
  

What Happens After You File

Processing typically takes 6-8 weeks for paper returns, though late-filed returns may take longer due to additional review requirements. You'll receive notices if the IRS needs clarification or identifies discrepancies with your information returns. For balance due situations, you can request installment agreements using Form 9465 or apply online at IRS.gov if you owe $25,000 or less and can pay within 24 months (IRS Instructions for Form 945 (2022)). Interest and penalties continue accruing on unpaid amounts from the original due date. If you disagree with IRS adjustments, you have appeal rights through the IRS Office of Appeals, and you can request penalty abatement for reasonable cause using Form 843.

FAQs

What penalties apply to late-filed Form 945 for 2022?

Late filing penalties are typically 5% of unpaid tax per month (maximum 25%), plus failure-to-deposit penalties if applicable, and interest charges from the original due date (IRS Instructions for Form 945 (2022)).

Can I still get a refund if I file Form 945 late for 2022?

Yes, as long as you file by the refund statute deadline (generally three years from the original due date), but interest doesn't accrue on refunds for late-filed returns.

How do I get transcripts to help prepare my late 2022 Form 945?

Request business tax transcripts online at IRS.gov, by phone at 800-908-9946, or using Form 4506-T; account transcripts show payments and adjustments while return transcripts show filed information.

Should I file Form 945-X if I need to correct a 2022 Form 945?

Use Form 945-X only for administrative errors where you reported incorrect amounts; for unfiled returns or substantial changes, file a complete original Form 945 marked as amended (IRS.gov/forms-pubs/about-form-945-x).

Do I need to amend state returns when filing a late federal Form 945?

Most states don't require separate non-payroll withholding returns, but check with your state tax agency as some may want notification of federal changes.

What if I discover I should have been making deposits during 2022?

File Form 945 immediately and pay the full amount due; deposit penalties will apply, but prompt filing minimizes additional penalties and interest.

Can I e-file a late 2022 Form 945?

Yes, electronic filing remains available for prior-year returns through IRS-approved tax software or professionals, often processing faster than paper filing.

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