[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303737-105":53,"doc-detail-303737-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","instructions-for-form-945-annual-return-of-withheld-federal-income-tax","Instructions for Form 945 - Annual Return of Withheld Federal Income Tax","","Instructions for Form 945 explain how to report and correct annual withholding of federal income tax, including key updates for 2025. The guidance highlights operational changes from Executive Order 14247: issuing Form 945 refunds by direct deposit and requiring electronic balance-due payments. It also covers electronic availability of Form 945 return transcripts, electronic filing of Form 945-X, and mandatory electronic federal tax deposits via EFT (EFTPS, IRS Direct Pay, or an IRS business tax account), including timeliness rules and same-day wire options.",{"@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/instructions-for-form-945-annual-return-of-withheld-federal-income-tax/303737/",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/instructions-for-form-945-annual-return-of-withheld-federal-income-tax/303737.png","ImageObject",442,249,{"name":88,"@type":89},"Patrick","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What major 2025 changes affect Form 945 refunds and payments?","Question",{"text":108,"@type":109},"Form 945 refunds are now issued by direct deposit, and balance-due payments must be made electronically under Executive Order 14247. The document explains you can still apply an overpayment to the next return by checking box 6b online.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How can a previously filed Form 945 be corrected or amended?",{"text":113,"@type":109},"Errors or amendments to a previously filed Form 945 should be handled using Form 945-X, which is filed separately from Form 945.",{"name":115,"@type":106,"acceptedAnswer":116},"What payment methods are required for federal tax deposits for Form 945?",{"text":117,"@type":109},"Federal tax deposits must be made by electronic funds transfer (EFT). 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Accordingly, the IRS will now issue Form 945 tax refunds by direct deposit. Direct deposit is a fast, simple, safe, and secure way to have your refund deposited automatically to your checking or savings account. Instead of a direct deposit refund, you can still choose to have your Form 945 overpayment applied to your next return by checking the appropriate box online 6b. For more information, see the instructions for line 6b and Direct Deposit, later.  \nMake balance due payments electronically. (EO) 14247 also promotes operational efficiency by mandating the transition to electronic payments for all payments made to the federal government. Therefore, pay your balance due on Form 945 electronically. There are several easy, safe, and secure ways to pay your balance due electronically. For more information, see the instructions for line 5 , later.  \nForm 945 return transcripts are now available electronically. You can now access your Form 945 return transcript for tax years 2023 and later using your IRS business tax account. For more information, go to [IRS.gov/BusinessTranscript](IRS.gov/BusinessTranscript. To access your)[. To access your](IRS.gov/BusinessTranscript. To access your) IRS business tax account, [go to](go to IRS.gov/BusinessAccount)[ ](go to IRS.gov/BusinessAccount)[IRS.gov/BusinessAccount](go to IRS.gov/BusinessAccount).  \nReminders  \nCorrecting a previously filed Form 945. If you discover an error on a previously filed Form 945, or if you otherwise need to amend a previously filed Form 945, make the correction using Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund. Form 945-X is filed separately from Form 945. For more information, see the Instructions for Form 945-X or [go to](go to IRS.gov/CorrectingEmploymentTaxes)[ ](go to IRS.gov/CorrectingEmploymentTaxes)[IRS.gov/CorrectingEmploymentTaxes](go to IRS.gov/CorrectingEmploymentTaxes).  \nElectronic filing of Form 945-X. You can now file Form 945-X electronically using Modernized e-File (MeF) . For more information on electronic filing, [go to](go to IRS.gov/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[EmploymentEfile](EmploymentEfile.)[.](EmploymentEfile.)  \nFederal tax deposits must be made by electronic funds transfer (EFT). You must use EFT to make all federal tax deposits. An EFT can be made using the Electronic Federal Tax Payment System (EFTPS), IRS Direct Pay, or your IRS business tax account. If you don’t want to use one of these methods, you can arrange foryour tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service provided by the Department of the Treasury. Payments made using IRS Direct Pay or through your IRS business tax account are also free. Services provided by your tax professional, financial institution, payroll service, or other trusted third party may have a fee.  \nFor more information on making federal tax deposits, see section 11 of Pub. 15. To get more information about EFTPS or to enroll in EFTPS, go to [EFTPS.gov](EFTPS.gov) or call 800-555-4477. To contact EFTPS using Telecomm","cbCailyrRuKjYvYy","https://ap.wps.com/l/cbCailyrRuKjYvYy","pdf",195496,8,"English","# Future Developments\n## What’s New\n# Reminders\n## Correcting a Previously Filed Form 945\n## Electronic Filing of Form 945-X\n## Federal Tax Deposits via EFT\n## Same-Day Wire Payment Option\n## Timeliness of Federal Tax Deposits","[{\"question\":\"What major 2025 changes affect Form 945 refunds and payments?\",\"answer\":\"Form 945 refunds are now issued by direct deposit, and balance-due payments must be made electronically under Executive Order 14247. The document explains you can still apply an overpayment to the next return by checking box 6b online.\"},{\"question\":\"How can a previously filed Form 945 be corrected or amended?\",\"answer\":\"Errors or amendments to a previously filed Form 945 should be handled using Form 945-X, which is filed separately from Form 945.\"},{\"question\":\"What payment methods are required for federal tax deposits for Form 945?\",\"answer\":\"Federal tax deposits must be made by electronic funds transfer (EFT). The document lists EFTPS, IRS Direct Pay, or using an IRS business tax account, and explains timeliness and same-day wire options if applicable.\"}]","Instructions for Form 945 - Annual Return of Withheld Federal Income Tax | PDF",1789806636]