[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304510-105":53,"doc-detail-304510-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","proposed-collection-comment-request-for-forms-945-945-a-945-x-and-td-8672","Proposed Collection - Comment Request for Forms 945, 945-A, 945-X and TD 8672","","The Internal Revenue Service invites public and federal agency comments on an information collection proposal issued under the Paperwork Reduction Act. The notice requests input on Forms 945, 945-A, and 945-X—covering annual reporting, employer nonpayroll tax liability records, and corrections—as well as TD 8672, which addresses reporting of nonpayroll withheld income taxes under Internal Revenue Code section 6011. It includes burden and respondent estimates and states there are no form or regulation changes, only estimate revisions.",{"@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/proposed-collection-comment-request-for-forms-945-945-a-945-x-and-td-8672/304510/",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/proposed-collection-comment-request-for-forms-945-945-a-945-x-and-td-8672/304510.png","ImageObject",442,249,{"name":88,"@type":89},"Ava Thompson","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What comment does the IRS solicit in this notice?","Question",{"text":108,"@type":109},"The IRS solicits comments on the necessity, practical utility, and clarity of the information collection, including the accuracy of burden estimates and ways to reduce respondent burden.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which forms are covered by the proposed collection?",{"text":113,"@type":109},"The notice covers Form 945 (annual return of withheld federal income tax), Form 945-A (annual record of federal tax liability for certain nonpayroll withholding), Form 945-X (adjusted annual return/corrected return), and TD 8672 related to nonpayroll withheld income taxes reporting.",{"name":115,"@type":106,"acceptedAnswer":116},"Are any changes being made to the forms or regulations?",{"text":117,"@type":109},"The notice states there are no changes being made to the forms or regulations approved under this collection; however, changes to the estimated number of filers reduce the total burden.","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},304510,1790534848,{"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":79,"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":73},1649267921044,"https://us-avatar.wpscdn.com/avatar/1800007509477c92dfb?_k=1786009248482753345","This document is scheduled to be published in the  \nFederal Register on 08/30/2017 and available online at [https://federalregister.gov/d/2017-18332](https://federalregister.gov/d/2017-18332), and on  [FDsys.gov](FDsys.gov)  \nDEPARTMENT OF THE TREASURY  \nInternal Revenue Service  \nProposed Collection : Comment Request for Forms 945, 945-A, 945-X and TD 8672  \nAGENCY: Internal Revenue Service (IRS), Treasury.  \nACTION: Notice and request for comments.  \nSUMMARY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995 . The IRS is soliciting comments concerning Form 945 Annual Return of Withheld Federal Income Tax, Form 945-A Annual Record of Federal Tax Liability, Form 945-X Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund and TD 8672 Reporting of Non-payroll Withheld Tax Liabilities.  \nDATES: Written comments should be received on or before [INSERT DATE 60 DAYS AFTER DATE OF PUBLICATION IN THE FEDERAL REGISTER] to be assured of consideration.  \nADDRESSES: Direct all written comments to L . Brimmer, Internal Revenue Service, Room 6526 , 1111 Constitution Avenue NW, Washington, DC 20224. Requests for additional information or copies of the forms and instructions should be directed to Sara Covington, at Internal Revenue Service, Room 6526 , 1111 Constitution Avenue NW, Washington, DC 20224 , or through the internet at [Sara.L.Covington@irs.gov](Sara.L.Covington@irs.gov).  \nSUPPLEMENTARY INFORMATION:  \nTitle: Annual Return of Withheld Federal Income Tax .  \nOMB Number: 1545-1430.  \nForm Number: 945  \nAbstract: Form 945 is used to report income tax withholding on non payroll payments including backup withholding and withholding on pensions, annuities, IRAs, military retirement and gambling winnings.  \nForm Number: 945-A  \nAbstract: Form 945-A is used by employers who deposit nonpayroll income tax withheld (such as from pensions and gambling) on a semiweekly schedule, or whose tax liability on any day is $100,000 or more, use Form 945-A with Form 945 or CT-1 to report their tax liability.  \nForm Number: 945-X  \nAbstract: Form 945-X is used to correct errors made on Form  \n945, Annual Return of Withheld Federal Income Tax .  \nTD: 8672  \nAbstract: This regulation relates to the reporting of nonpayroll withheld income taxes under section 6011 of the Internal Revenue Code . The regulations require a person to file Form 945, Annual Return of Withheld Federal Income Tax, only for a calendar year in which the person is required to withhold Federal income tax from non-payroll payments.  \nCurrent Actions: There are no changes being made to the forms or regulations approved under this collection. However, changes to the estimated number of filers (236,818 to 220, 851), will result in a total burden decrease of 110 , 013 ( 1 , 619 , 603 to 1, 509,590) .  \nType of Review: Revision of a current OMB approval.  \nAffected Public: Business, or other for-profit organizations, individuals, or households, not-for-profit institutions, farms, and, Federal, state, local, or tribal governments.  \nEstimated Number of Respondents: 220, 851 .  \nEstimated Time Per Respondent: 6 hrs., 50 min.  \nEstimated Total Annual Burden Hours: 1, 509 , 590 .  \nThe following paragraph applies to all of the collections of information covered by this notice:  \nAn agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U .S .C . 6103.  \nRequest for Comments: Comme","cbCaibYINZb5S4x2","https://ap.wps.com/l/cbCaibYINZb5S4x2","pdf",341146,"English","# Proposed Collection\n## Comment Request for Forms 945, 945-A, 945-X and TD 8672\n## Summary and Solicitation of Comments\n## Dates and Addresses\n## Forms and Abstracts (945, 945-A, 945-X, TD 8672)\n## Current Actions and Burden Estimates\n## Request for Comments (Topics)","[{\"question\":\"What comment does the IRS solicit in this notice?\",\"answer\":\"The IRS solicits comments on the necessity, practical utility, and clarity of the information collection, including the accuracy of burden estimates and ways to reduce respondent burden.\"},{\"question\":\"Which forms are covered by the proposed collection?\",\"answer\":\"The notice covers Form 945 (annual return of withheld federal income tax), Form 945-A (annual record of federal tax liability for certain nonpayroll withholding), Form 945-X (adjusted annual return/corrected return), and TD 8672 related to nonpayroll withheld income taxes reporting.\"},{\"question\":\"Are any changes being made to the forms or regulations?\",\"answer\":\"The notice states there are no changes being made to the forms or regulations approved under this collection; however, changes to the estimated number of filers reduce the total burden.\"}]","Proposed Collection - Comment Request for Forms 945, 945-A, 945-X and TD 8672 | PDF",1789814289]