Proposed Collection - Comment Request for Forms 945, 945-A, and 945-X - Notice and Request for Comments

Sep 19, 2026

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The notice from the Internal Revenue Service invites the public and other federal agencies to comment on an information collection related to Forms 945, 945-A, and 945-X. It explains that Form 945 reports withheld federal income tax on nonpayroll payments, while Form 945-A supports semiweekly deposit schedules and high tax-liability days. Form 945-X corrects errors on Form 945. The IRS reports no form changes but estimates a reduced number of filers and decreased total burden hours.

LanguageEnglish

CategoryLetters

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

SUMMARY

DATES

ADDRESSES

SUPPLEMENTARY INFORMATION

Forms and abstracts (945, 945-A, 945-X)

Current actions and review type

Affected public

Estimated burden and confidentiality statement

REQUEST FOR COMMENTS

APPROVED

This document is scheduled to be published in the Federal Register on 07/21/2017 and available online at [https://federalregister.gov/d/2017-15307](https://federalregister.gov/d/2017-15307), and on [FDsys.gov](FDsys.gov) DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection : Comment Request for Forms 945, 945-A, and, 945-X AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: 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, and Form 945-X Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund . DATES: 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. ADDRESSES: 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). 2 SUPPLEMENTARY INFORMATION: Title: Annual Return of Withheld Federal Income Tax . OMB Number: 1545-1430. Form Number: 945 Abstract: 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. Form Number: 945-A Abstract: 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. Form Number: 945-X Abstract: Form 945-X is used to correct errors made on Form 945, Annual Return of Withheld Federal Income Tax . Current Actions: There are no changes being made to the forms 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) . Type of Review: Revision of a current OMB approval. Affected Public: Business, or other for-profit organizations, individuals, or households, not-for-profit institutions, farms, and, Federal, state, local, or tribal governments. 3 Estimated Number of Respondents: 220, 851 . Estimated Time Per Respondent: 6 hrs., 50 min. Estimated Total Annual Burden Hours: 1, 509 , 590 . The following paragraph applies to all of the collections of information covered by this notice: An 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. REQUEST FOR COMMENTS: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collec

FAQs

What information collection is the IRS requesting comments on?

The IRS requests comments on an information collection covering Forms 945, 945-A, and 945-X, as part of its continuing efforts to reduce paperwork and respondent burden.

What is the purpose of Form 945, Form 945-A, and Form 945-X?

Form 945 reports income tax withholding on nonpayroll payments. Form 945-A is used by entities that deposit nonpayroll income tax withheld on a semiweekly schedule or meet specified high daily tax-liability thresholds. Form 945-X is used to correct errors made on Form 945.

Are the forms being changed as part of this collection?

The notice states there are no changes being made to the forms approved under this collection, though changes in the estimated number of filers will reduce total burden.

Sep 19, 2026

Upload by Eliana