Form 945-A - Annual Record of Federal Tax Liability - Rev. October 2017

Sep 19, 2026

Annual Record of Federal Tax Liability (Form 945-A) for employers that are semiweekly schedule depositors or became one based on accumulated tax liability. The form instructs filers to report tax liability by month for the calendar year, not deposits, and notes the IRS obtains deposit data from electronic funds transfers. It also directs filers not to adjust the current year tax liability using amounts reported on related forms such as 945-X, CT-1X, or 944-X, and provides fields for calendar year, name, and EIN.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Calendar Year Identification

Name and Employer Identification Number (EIN)

Monthly Tax Liability Schedule

| Fom
945-A
Rev.October 2017)
Department of the Treasury
ntemal Revenue Service | Annual Record of Federal Tax Liability
▶Go to www.irs.gov/Form945A for the latest information.
▶File with Form 945,945-X,CT-1,CT-1X,944,or 944-X. | | OMB No.1545-1430 | | --- | --- | --- | --- | | | | | Calendar Year | | Name(as shown on Form 945,945-X,CT-1,CT-1X,944,or 944-X) | | Employer identification number(EIN) | | You must complete this form if you're a semiweekly schedule depositor or became one because your accumulated tax liability during any month was$100,000 or more.Show tax liability here,not deposits.(The IRS gets deposit data from electronic funds transfers.)Don't change your current year taxliability by adjustments reported on any Form 945-X,CT-1X,or 944-X. | January Tax Liability | | | | | | February Tax Liability | | | | | | March Tax Liability | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 1 | | | 17 | | | 1 | | | 17 | | | 1 | | | 17 | | | | 2 | | | 18 | | | 2 | | | 18 | | | 2 | | | 18 | | | | 3 | | | 19 | | | 3 | | | 19 | | | 3 | | | 19 | | | | 4 | | | 20 | | | 4 | | | 20 | | | 4 | | | 20 | | | | 5 | | | 21 | | | 5 | | | 21 | | | 5 | | | 21 | | | | 6 | | | 22 | | | 6 | | | 22 | | | 6 | | | 22 | | | | 7 | | | 23 | | | 7 | | | 23 | | | 7 | | | 23 | | | | 8 | | | 24 | | | 8 | | | 24 | | | 8 | | | 24 | | | | 9 | | | 25 | | | 9 | | | 25 | | | 9 | | | 25 | | | | 10 | | | 26 | | | 10 | | | 26 | | | 10 | | | 26 | | | | 11 | | | 27 | | | 11 | | | 27 | | | 11 | | | 27 | | | | 12 | | | 28 | | | 12 | | | 28 | | | 12 | | | 28 | | | | 13 | | | 29 | | | 13 | | | 29 | | | 13 | | | 29 | | | | 14 | | | 30 | | | 14 | | | | | | 14 | | | 30 | | | | 15 | | | 31 | | | 15 | | | | | | 15 | | | 31 | | | | 16 | | | | | | 16 | | | | | | 16 | | | | | | | A Total for month▶ | | | | | | B Total for month▶ | | | | | | C Total for month▶ | | | | | | | April Tax Liability | | | | | | May Tax Liability | | | | | | June Tax Liability | | | | | | | 1 | | | 17 | | | 1 | | | 17 | | | 1 | | | 17 | | | | 2 | | | 18 | | | 2 | | | 18 | | | 2 | | | 18 | | | | 3 | | | 19 | | | 3 | | | 19 | | | 3 | | | 19 | | | | 4 | | | 20 | | | 4 | | | 20 | | | 4 | | | 20 | | | | 5 | | | 21 | | | 5 | | | 21 | | | 5 | | | 21 | | | | 6 | | | 22 | | | 6 | | | 22 | | | 6 | | | 22 | | | | 7 | | | 23 | | | 7 | | | 23 | | | 7 | | | 23 | | | | 8 | | | 24 | | | 8 | | | 24 | | | 8 | | | 24 | | | | 9 | | | 25 | | | 9 | | | 25 | | | 9 | | | 25 | | | | 10 | | | 26 | | | 10 | | | 26 | | | 10 | | | 26 | | | | 11 | | | 27 | | | 11 | | | 27 | | | 11 | | | 27 | | | | 12 | | | 28 | | | 12 | | | 28 | | | 12 | | | 28 | | | | 13 | | | 29 | | | 13 | | | 29 | | | 13 | | | 29 | | | | 14 | | | 30 | | | 14 | | | 30 | | | 14 | | | 30 | | | | 15 | | | | | | 15 | | | 31 | | | 15 | | | | | | | 16 | | | | | | 16 | | | | | | 16 | | | | | | | D Total for month▶ | | | | | | E Total for month ▶ | | | | | | F Total for month▶ | | | | | | Fom 945-A(Rev.10-2017) For Paperwork Reduction Act Notice,see page 4. Cat.No.14733M Page2 Fom 945-A(Rev.10-2017) | July Tax

FAQs

Who must complete Form 945-A?

Semiweekly schedule depositors must complete Form 945-A, and those who became semiweekly depositors because accumulated tax liability during any month was $100,000 or more.

What should be reported in the monthly sections—tax liability or deposits?

Report tax liability, not deposits. Deposit data comes from electronic funds transfers.

Can current year tax liability be changed using adjustments on other forms?

Do not change the current year tax liability by adjustments reported on Form 945-X, CT-1X, or 944-X.

Sep 19, 2026

Upload by Emma Wilson