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It guides review of general information, correct formatting of dollar entries and negative amounts, proper employer identification and address reporting, and required forms such as Form 8822-B and Form 945-A when applicable. It also covers income tax withheld totals from Forms 1099 and W-2G, backup withholding inclusions, line-by-line math and liability checks, deposit and overpayment handling, and pre-filing completion steps including signing and paid preparer details.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/appendix-3n-form-945-preparation-checklist-2024/303738/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/appendix-3n-form-945-preparation-checklist-2024/303738.png","ImageObject",442,249,{"name":88,"@type":89},"Anda","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does “Yes/No/N/A” mean in the Form 945 checklist?","Question",{"text":108,"@type":109},"After each step is completed, the accountant answers each item by checking Yes, No, or N/A. “No” answers indicate possible errors in completing Form 945.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which general information must be verified on the Form 945 return?",{"text":113,"@type":109},"The checklist requires confirming employer name and trade name, address, and employer identification number (or “Applied For” with the SS-4 submission date). It also addresses reporting address changes or changes to the responsible party via Form 8822-B and marking the appropriate box on Form 945.",{"name":115,"@type":106,"acceptedAnswer":116},"How are totals and liabilities compared before filing?",{"text":117,"@type":109},"The checklist instructs adding lines 1 and 2 into line 3, then confirming line 3 equals the total liability for the year shown on line 7M. It also checks that line 4 reflects total deposits, including applied overpayments and corrections from Form 945-X.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303738,1790097423,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},962075006959,"https://ap-avatar.wpscdn.com/avatar/e0002397efbe92a78e?_k=1776741047341049297","APPENDIX 3N  \nForm 945 Preparation Checklist  \nCompany:   Period:   Completed by:   Date:   Reviewed by:   Date:    \nInstructions: This checklist provides guidance for preparing and reviewing Form 945 (Annual Return of Withheld Federal Income Tax) . After each step is completed, the accountant should answer each question by checking Yes, No, or N/A (not applicable) .“No” answers indicate possible errors in completing the Form 945. Any additional steps performed or unusual matters noted while completing Form 945 should be documented in the client’s file.  \nNote: This checklist applies to the 2024 Form 945. The checklist for the 2025 Form 945 will be posted on the Thomson Reuters PPC and Quickfinder updates website [at](at www.thomsonreuters.com/en-us/help/ppc-and)[ www.thomsonreuters.com/en-us/help/ppc-and](at www.thomsonreuters.com/en-us/help/ppc-and)quickfinder-updates/ppc-aa-updates.html when it becomes available in late 2025.  \n\n| PROCEDURE | Yes | No | N/A |\n| --- | --- | --- | --- |\n| General Information\u003Cbr>1. Is the original Form 945 provided by the IRS ([www.irs.gov](www.irs.gov)) or a substitute Form 945 that complies with IRS being used?\u003Cbr>2. Are:\u003Cbr>a. Dollar entries made without dollar signs and decimals (commas are optional)?\u003Cbr>b. Negative amounts indicated by using a “minus” sign? (Parentheses may be used to report negative amounts if the employer’s software only allows for parentheses in reporting negative amounts. )\u003Cbr>3. Is the following information correctly stated on the return:\u003Cbr>a. Employer name and trade name?\u003Cbr>b. Address?\u003Cbr>c. Employer identification number or a notation “Applied For” and the date Form SS-4 (Application for Employer Identification Number) was submitted?a\u003Cbr>4. Are address changes or changes to the employer’s responsible party reported by changing the preprinted information on the form and completing and mailing Form 8822-B (Change of Address or Responsible Party—Business) to the IRS? Then, marking the box on Forms 945 that indicates an address change?\u003Cbr>5. If returns do not have to be filed in the future (i.e. , because the employer goes out of business or ends operations):\u003Cbr>a. Is the box on line A of the form marked to indicate that fact?\u003Cbr>b. Is the date final payments were paid entered in the space on line A of the form? |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n\nAppendix 3N  \n3-112 WUS 1/25  \n\n| PROCEDURE | Yes | No | N/A |\n| --- | --- | --- | --- |\n| Specific Instructions\u003Cbr>6. Is the total of all income tax withheld on all Forms 1099 and W-2G earnings entered online 1 of the form?b |  |  |  |\n|  |  |  |  |\n| 7. Is the total of all backup withholdings, including backup withholding on gambling winnings, regulated investment companies (RICs), and real estate investment trusts (REITs), included on line 2 of the form?c |  |  |  |\n|  |  |  |  |\n| 8. Form 945-X been filed separately for the correction of an administrative error? |  |  |  |\n|  |  |  |  |\n| 9. Have lines 1 and 2 been added and entered on line 3 of the form? |  |  |  |\n|  |  |  |  |\n| 10. Does the amount on line 3 of the form equal the total liability for the year reported on line 7M of the form?d |  |  |  |\n|  |  |  |  |\n| 11. Does line 4 of the form reflect the total deposits for the year, including any overpayment applied from the prior year and overpayments applied from Form 945-X? |  |  |  |\n|  |  |  |  |\n| 12. Does line 5 reflect a balance due of $2,500, or less?e |  |  |  |\n| 13. If more taxes were deposited than necessary during the year, is the appropriate box online 6 marked to indicate whether the overpayment should be applied to the next return or refunded? |  |  |  |\n|  |  |  |  |\n| 14. If the total taxes shown on line 3 are greater than or equal to $2,500:\u003Cbr>a. If the employer is a monthly depositor, are the monthly tax liabilities properly reported on line 7, and is the monthly schedule depositor box under ","cbCaio756QIpj0UN","https://ap.wps.com/l/cbCaio756QIpj0UN","pdf",19022,"English","# Form 945 Preparation Checklist\n## General Information\n## Specific Instructions\n## Procedures to Be Performed before Filing the Return","[{\"question\":\"What does “Yes/No/N/A” mean in the Form 945 checklist?\",\"answer\":\"After each step is completed, the accountant answers each item by checking Yes, No, or N/A. “No” answers indicate possible errors in completing Form 945.\"},{\"question\":\"Which general information must be verified on the Form 945 return?\",\"answer\":\"The checklist requires confirming employer name and trade name, address, and employer identification number (or “Applied For” with the SS-4 submission date). It also addresses reporting address changes or changes to the responsible party via Form 8822-B and marking the appropriate box on Form 945.\"},{\"question\":\"How are totals and liabilities compared before filing?\",\"answer\":\"The checklist instructs adding lines 1 and 2 into line 3, then confirming line 3 equals the total liability for the year shown on line 7M. It also checks that line 4 reflects total deposits, including applied overpayments and corrections from Form 945-X.\"}]","APPENDIX 3N - Form 945 Preparation Checklist - 2024 | PDF",1789806638]