Form 945-A: Annual Record of Federal Tax Liability

Form 945-A, Annual Record of Federal Tax Liability, is a two-page record with a numbered line for each day of each month. The IRS About page says it is used to report federal tax liability, based on the dates payments were made or wages were paid, for Forms 945 and 945-X (federal income tax withholding on nonpayroll payments), Forms CT-1 and CT-1 X (employee and employer Tier I and Tier II taxes), and Forms 944 and 944-X (federal income tax withheld plus employee and employer social security and Medicare taxes).

The form says it is completed by a semiweekly schedule depositor, or a depositor that became one because its accumulated tax liability during any month was $100,000 or more. It shows tax liability, not deposits: the form says the IRS gets deposit data from electronic funds transfers.

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What's on Form 945-A

Header

The name as shown on Form 945, 945-X, CT-1, CT-1 X, 944 or 944-X, the employer identification number (EIN) and the calendar year.

January to June

Page 1 holds a numbered line for each day of January through June, with lines A to F for each month's total.

July to December

Page 2 continues with each day of July through December and lines G to L for the monthly totals.

Line M: total for the year

Add lines A through L. The form says this must equal line 3 on Form 945, line 15 on Form CT-1 or line 9 on Form 944.

How to fill out Form 945-A

1
Enter the header
Enter the name as shown on the return it goes with, the EIN and the calendar year.
2
Enter liability by day
In each month's grid, enter the tax liability on the line for the day it arose. The About page says liability is based on the dates payments were made or wages were paid.
3
Show liability, not deposits
The form says to show tax liability here, not deposits, because the IRS gets deposit data from electronic funds transfers.
4
Leave out adjustments
The form says not to change the current year tax liability by adjustments reported on any Form 945-X, CT-1 X or 944-X.
5
Total each month and the year
Total each month on lines A through L, add them on line M, and compare it with line 3 on Form 945, line 15 on Form CT-1 or line 9 on Form 944.

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Where it goes and what it matches

Where it goes

The form says to file it with Form 945, 945-X, CT-1, CT-1 X, 944 or 944-X.

Matching totals

Line M is the total tax liability for the year. The form says it must equal line 3 on Form 945, line 15 on Form CT-1 or line 9 on Form 944.

Instructions

The form says to go to www.irs.gov/Form945A for instructions and the latest information, and points to separate instructions for its Paperwork Reduction Act Notice.

Who fills out Form 945-A?

Semiweekly schedule depositors
The form says it is completed by a semiweekly schedule depositor.
Depositors that reached $100,000 in a month
It also covers a depositor that became a semiweekly schedule depositor because its accumulated tax liability during any month was $100,000 or more.
Form 945 and 945-X filers
The IRS About page names Forms 945 and 945-X for federal income tax withholding on nonpayroll payments.
Form CT-1 and CT-1 X filers
The About page names Forms CT-1 and CT-1 X for both employee and employer Tier I and Tier II taxes.
Form 944 and 944-X filers
The About page names Forms 944 and 944-X for federal income tax withheld plus both employee and employer social security and Medicare taxes.

The form is completed by the payer or employer that files one of the returns it goes with, and it is filed with that return.

Official sources and the blank

Official IRS form page
The agency’s own page for Form 945-A.
Blank PDF
The official blank form, to print or fill by hand.

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Questions about Form 945-A

Is Form 945-A filed by itself?

No. The form says to file it with Form 945, 945-X, CT-1, CT-1 X, 944 or 944-X.

Who completes Form 945-A?

The form says it is completed by a semiweekly schedule depositor, or a depositor that became one because accumulated tax liability during any month was $100,000 or more.

Are deposits or liabilities entered?

Liabilities. The form says to show tax liability here, not deposits, since the IRS gets deposit data from electronic funds transfers.

What should line M equal?

The form says line M must equal line 3 on Form 945, line 15 on Form CT-1 or line 9 on Form 944.

Do adjustments on Form 945-X change the amounts?

The form says not to change the current year tax liability by adjustments reported on any Form 945-X, CT-1 X or 944-X.

Form 945-A: Annual Record of Federal Tax Liability