Form 945 (2022) Filing Checklist
Purpose
Form 945, also known as the Annual Return of Withheld Federal Income Tax, is used to report withheld federal income tax from non-payroll payments made during the 2022 tax year. These payments include pensions, annuities, individual retirement accounts, retirement pay, military retirement funds tied to the Armed Forces, gambling winnings reported on Form W-2G, and backup withholding reported through Form 1099.
Form 945 does not cover wage withholding, which is reported on other employment tax returns such as Form 944. The 2,500 threshold remains a central rule for 2022, determining deposit obligations, reconciliation requirements, and whether Form 945-A must be filed. The Internal Revenue Service expects all reported amounts to align with deposits, information returns, and payer records under Title 26.
Employer Identification Number requirements
Verify EIN entry on Form 945 and Form 945-V
Enter your Employer Identification Number at the top of Form 945 and on Form 945-V if a payment voucher is required. The EIN must match IRS records exactly under Section 6109 to avoid processing delays or rejection.
If you applied for an EIN but did not receive it by the filing deadline, you generally must file a paper return. Write “Applied For” with the application date on Form 945 and on Form 945-V, if included. Do not substitute a Social Security Number or ITIN for an EIN; use Form SS-4 to apply if needed.
Reporting withheld federal income tax
Report Line 1 for non-payroll payments
Line 1 reports federal income tax withheld from non-payroll payments during 2022. This includes withholding from pensions and retirement plans, such as Section 401(k), Section 403(b), and governmental Section 457(b) plans, as well as IRA distributions, retirement pay, military retirement, Indian gaming profits, and Alaska Native Corporation payments, where voluntary withholding is applied.
These amounts should reconcile to the Forms 1099 issued for the year, including Form 1099-MISC, where applicable. Line 1 also includes voluntary withholding elected by recipients but excludes wage withholding, which must be reported on other employment tax forms.
Report Line 2 for backup withholding
Line 2 reports backup withholding required under the applicable rules when payees fail to provide a valid taxpayer identification number or when withholding is required following IRS notices described in Publication 1281. Backup withholding may apply to payments reported on Form 1099-NEC, as well as to gambling winnings and other reportable income.
Backup withholding on gambling winnings is reported on Line 2, even though the underlying payment is reported on Form W-2G. You do not attach backup withholding notices to Form 945, but you must retain them in your records.
Calculate Line 3 total tax liability
Add Lines 1 and 2 to determine Line 3, which represents your total tax liability for 2022. This amount determines whether you are subject to deposit requirements and which reconciliation method applies.
If Line 3 is less than 2,500, you generally are not required to make deposits during the year and do not complete Line 7 or Form 945-A. If Line 3 is $ 2,500 or more, the total must reconcile to either Line 7M or Form 945-A, Line M, depending on the depositor's status.
Depositor status and liability reporting
Determine depositor status using the lookback year
Your 2022 deposit schedule is based on your 2021 Form 945, Line 3 total. If that amount was 50,000 or less, you are a monthly depositor for 2022. If it exceeded 50,000, you are a semiweekly schedule depositor.
These rules apply only to nonpayroll taxes reported on Form 945 and are explained in Publication 15 and Publication 15-A. They do not follow the same lookback rules used for wage-based employment tax returns.
Know when Form 945-A is required
Form 945-A is required if you were a semiweekly depositor at any point during 2022. It is also necessary if you began the year as a monthly depositor but accumulated 100,000 or more of tax liability on any single day, which triggers an immediate conversion to semiweekly status.
When Form 945-A is required, you do not complete the monthly summary on Form 945 Line 7. Instead, you check the semiweekly depositor box and rely solely on Form 945-A to report liability.
Understand Form 945-A reporting mechanics
Form 945-A reports tax liability by the date non-payroll payments were made, not by the deposit date. It includes daily entries within each month, monthly subtotals, and a final Line M total for the year.
Line M on Form 945-A must match Form 945, Line 3, exactly. If your net tax liability for 2022 is less than $2,500, Form 945-A is not required even if deposits were made.
Complete Line 7 monthly summary when permitted
If you were a monthly depositor for the entire year and Line 3 is 2,500 or more, complete Line 7 on Form 945. Enter monthly tax liabilities for January through December based on when payments occurred.
Add all months and enter the total on Line 7M. Line 7M must equal Line 3 exactly. If you became a semiweekly depositor at any time, stop using Line 7 and file Form 945-A instead.
Deposits, payments, and reconciliation
Report Line 4 total deposits
Line 4 reflects all federal tax deposits made for 2022. This includes deposits made through the Electronic Federal Tax Payment System or other approved electronic funds transfer methods, along with any overpayments applied from a prior-year Form 945 or adjustments from Form 945-X.
IRS Form 8109 and paper Tax Deposit Coupons are no longer used. Your records should instead show EFT confirmations and posting dates for each deposit made.
Calculate the balance due or overpayment.
If Line 3 exceeds Line 4, report the difference as a balance due on Line 5. If Line 4 exceeds Line 3, report the difference as an overpayment on Line 6.
A balance due typically occurs when total liability is under $2,500 or when limited payment rules apply. If Line 3 is 2,500 or more, a balance due may indicate missed deposits and can result in interest charges.
Use Form 945-V only when allowed
Form 945-V is used only when you are permitted to submit a payment with a paper-filed return. This generally applies when total taxes are under 2,500 or when a monthly depositor is allowed to pay under the accuracy rules.
Form 945-V requires your EIN, payment amount, and payer information. Checks must include the correct routing number and account number and be payable to the United States Treasury. The voucher and payment must not be stapled to Form 945.
If you pay electronically using Electronic Funds Transfer (EFT) or EFTPS, use Form 945-V. Electronic payment methods are encouraged and supported by most tax software platforms.
Third-party designee and signature requirements
Third-party designee authorization
You may authorize a Third-Party Designee to discuss Form 945 with the IRS by completing that section with a name, phone number, and PIN. This authorization allows limited communication about processing issues and expires one year after the due date.
The designation does not permit representation before the Department of Justice or allow the designee to make binding decisions on behalf of the organization.
Sign Form 945 with proper authority
Form 945 must be signed under penalties of perjury in accordance with the Paperwork Reduction Act and the OMB control number requirements. The signer must have authority for the entity type filing the return.
If a paid preparer completed the return, the preparer section must include the Preparer Tax Identification Number and related information. Many filers use a digital signature workflow through the IRS e-file system, while paper filing requires a handwritten signature.
Filing deadlines and corrections
Filing deadline for 2022
Form 945 is generally due by January 31 of the calendar year following the year in which it is filed. Timely deposits may allow for a short filing extension, as outlined in the instructions for the form.
Confirm filing deadlines for the taxable years involved using the IRS website, especially when resolving prior-year compliance issues or reviewing deposit made dates.
Correct errors using Form 945-X
Use Form 945-X to correct a previously filed Form 945. This is the proper method for adjustments rather than using Form 843.
Before amending, reconcile your Forms 1099, Form W-2G totals, EFTPS history, and liability schedules to ensure the corrected return is internally consistent.
Year-specific notes for 2022
The 2,500 threshold remains unchanged for 2022, and the rules for monthly deposits, semiweekly conversion at 100,000, and payment voucher handling continue to apply. Maintaining consistent records across Form 1099, Form W-2G, deposit confirmations, and reported tax liability is the most effective way to avoid notices, penalties, and interest charges.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
