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                                                                                                                    OMB No. 1545-1430
Form  945-A                        Annual Record of Federal Tax Liability
(Rev. October 2017)                      ▶ Go to www.irs.gov/Form945A for the latest information. 
Department of the Treasury               ▶ File with Form 945, 945-X, CT-1, CT-1 X, 944, or 944-X.                  Calendar Year
Internal Revenue Service
Name (as shown on Form 945, 945-X, CT-1, CT-1 X, 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 tax 
liability by adjustments reported on any Form 945-X, CT-1 X, 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 ▶
For Paperwork Reduction Act Notice, see page 4.                          Cat. No. 14733M                     Form 945-A (Rev. 10-2017)

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Form 945-A (Rev. 10-2017)                                                                                                     Page 2
            July Tax Liability                              August Tax Liability                       September 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                        31                    15                      31                   15
16                                              16                                           16
G  Total for month ▶                            H  Total for month ▶                         I  Total for month ▶
        October Tax Liability                            November Tax Liability                        December 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                        31                    15                                           15                  31
16                                              16                                           16
J  Total for month ▶                            K  Total for month ▶                         L  Total for month ▶
M Total tax liability for the year (add lines  Athrough  ).LThis should equal line 3 on Form 945 (line 15 
  on Form CT-1, line 9 on Form 944).    .      . . .     .  .    . . .  .  .  .    . .  . .  .   . .   .  .  ▶
                                                                                                                 Form 945-A (Rev. 10-2017)

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Form 945-A (Rev. 10-2017) Page 3
Future Developments Who must file. Semiweekly schedule depositors must complete
and file Form 945-A with their tax return. Don't file Form 945-A if
For the latest information about developments related to Form your net tax liability for the return period is less than $2,500. Don't
945-A and its instructions, such as legislation enacted after they file this form if you're a monthly schedule depositor unless you
were published, go to www.irs.gov/Form945A. accumulated a tax liability of $100,000 during any month of the
What's New year. Monthly schedule depositors who accumulate $100,000 or
more of tax liability on any day of a calendar month become
Adjusting tax liability for the qualified small business payroll tax semiweekly schedule depositors on the next day and remain so for
credit for increasing research activities (Form 944 only). For at least the remainder of the year and for the next year, and must
2017 and subsequent years, you must account for any qualified also complete and file Form 945-A for the entire year.
small business payroll tax credit for increasing research activities The deposit rules, including the $100,000 Next-Day Deposit Rule,
that you reported on Form 944, line 8, when reporting your liabilities are explained in section 11 of Pub. 15, Employer's Tax Guide, and
on Form 945-A. The total liability for the year must equal Form 944, in the instructions for your tax return.
line 9. Failure to account for the amount reported on Form 944, line
8, may cause Form 945-A to report more than the total taxes after Caution: The IRS uses Form 945-A to match the tax liability you
adjustments and credits reported on Form 944, line 9. reported on the returns indicated earlier with your deposits. The IRS
The qualified small business payroll tax credit for increasing also uses Form 945-A to determine if you have deposited your tax
research activities applies to the employer share of social security liabilities on time. Unless Form 945-A is properly completed and
tax on wages paid in the quarter that begins after the income tax filed (if applicable) with your tax return, the IRS may propose an
return electing the credit has been filed. In completing Form 945-A, “averaged” FTD penalty. See Deposit Penalties in section 11 of Pub.
you take into account the payroll tax credit against your liability for 15 for more information.
the employer share of social security tax starting with the first When to file. File Form 945-A with your Form 945, CT-1, or 944
payroll payment of the quarter that includes payments of wages to every year when Form 945, CT-1, or 944 is due. See the instructions
your employees that are subject to social security tax. Don't reduce to these forms for their due dates.
your daily tax liability reported on Form 945-A below zero. For more
information, see the line 13 instructions in the Instructions for Specific Instructions
Form 944.
Enter your business information. Carefully enter your employer
Reminders identification number (EIN) and name at the top of the form. Make
sure that they exactly match the name of your business and the EIN
Reporting prior period adjustments. Prior period adjustments are that the IRS assigned to your business and also agree with the
reported on Form 945-X, Adjusted Annual Return of Withheld name and EIN shown on the attached Form 945, 945-X, CT-1,
Federal Income Tax or Claim for Refund; Form CT-1 X, Adjusted CT-1 X, 944, or 944-X.
Employer's Annual Railroad Retirement Tax Return or Claim for
Refund; or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Calendar year. Enter the calendar year of the Form 945, 945-X,
Return or Claim for Refund; and aren't taken into account when CT-1, CT-1 X, 944, or 944-X to which Form 945-A is attached.
figuring the tax liability for the current year. Form 945 filers. Don't complete entries A through M of the Monthly
When you file Form 945-A with your Form 945, CT-1, or 944, Summary of Federal Tax Liability (Form 945, line 7). Be sure to mark
don't change your current year tax liability by adjustments reported the semiweekly schedule depositor checkbox above line 7 on
on any Form 945-X, CT-1 X, or 944-X. Form 945.
Amended Form 945-A. If you have been assessed a Form CT-1 filers. Don't complete the Monthly Summary of Railroad
failure-to-deposit (FTD) penalty, you may be able to file an amended Retirement Tax Liability (Part II of Form CT-1).
Form 945-A. For more information, see Correcting Previously Form 944 filers. On Form 944, check the box for “Line 9 is $2,500
Reported Tax Liability, later. or more” at line 13, and leave blank lines 13a–13m.
General Instructions Enter your tax liability by month. Each numbered space on
Form 945-A corresponds to a date during the year. Enter your tax
Purpose of form. Use Form 945-A to report your federal tax liability liabilities in the spaces that correspond to the dates you paid wages
(based on the dates payments were made or wages were paid) for to your employees or made nonpayroll payments, not the date
the following tax returns. liabilities were accrued or deposits were made. The total tax liability
• Forms 945 and 945-X for federal income tax withholding on for the year (line M) must equal net taxes on Form 945 (line 3), Form
nonpayroll payments. Nonpayroll withholding includes backup CT-1 (line 15), or Form 944 (line 9). Enter the monthly totals on lines
withholding and federal income tax withholding on pensions, A, B, C, D, E, F, G, H, I, J, K, and L. Enter the total for the year on
annuities, IRAs, Indian gaming profits, gambling winnings, military line M.
retirement, certain government payments on which the recipient For example, if you're a Form 945 filer, and you became liable for
elected voluntary income tax withholding, and dividends and other a pension distribution on December 31, 2016, but didn't make the
distributions by an Alaska Native Corporation on which the recipient distribution until January 7, 2017, you would:
elected voluntary income tax withholding. • Go to January on Form 945-A filed with your 2017 return, and
• Forms CT-1 and CT-1 X for both employee and employer Tier 1 • Enter your tax liability on line 7 because line 7 represents the
and Tier 2 taxes. seventh day of the month.
• Forms 944 and 944-X for federal income tax withheld plus both Example 1. Cedar Co., which has a semiweekly deposit
employee and employer social security and Medicare taxes. schedule, makes periodic payments on gambling winnings on the
Forms 944(SP) and 944-X (SP). If you're a semiweekly schedule 15th day of each month. On December 24, 2017, in addition to its
depositor who files Formulario 944(SP), Declaración Federal ANUAL periodic payments, it withheld from a payment on gambling
de Impuestos del Patrono o Empleador, you should use Formulario winnings under the backup withholding rules. Since Cedar Co. is a
943A-PR, Registro de la Obligación Contributiva Federal del semiweekly schedule depositor, it must record these nonpayroll
Patrono Agrícola, to report your tax liability. You should also file withholding liabilities on Form 945-A. It must report tax liabilities on
Form 943A-PR if you file Form 944-X (SP) and you need to amend a line 15 for each month and line 24 for December.
previously filed Form 943A-PR. Cedar Co. enters the monthly totals on lines A through L. It adds
these monthly subtotals and enters the total tax liability for the year
on line M. The amount on line M should equal Form 945, line 3.

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Form 945-A (Rev. 10-2017) Page 4
Example 2. Fir Co. is a semiweekly schedule depositor. During File your amended Form 945-A with Form 945-X, CT-1 X, or
January, it withheld federal income tax on pension distributions as 944-X. The total liability reported on your amended Form 945-A
follows: $52,000 on January 10; $35,000 on January 24. Since Fir must equal the corrected amount of tax reported on Form 945-X,
Co. is a semiweekly schedule depositor, it must record its federal CT-1 X, or 944-X. If your penalty is decreased, the IRS will include
income tax withholding liabilities on Form 945-A. It must record the penalty decrease with your tax decrease.
$52,000 on line 10 and $35,000 on line 24 for January. Tax increase—Form 945-X, CT-1 X, or 944-X filed timely.If
Example 3. Elm Co. is a new business and monthly schedule you're filing a timely Form 945-X, CT-1 X, or 944-X showing a tax
depositor for 2017. During January, it withheld federal income tax increase, don't file an amended Form 945-A, unless you were
on nonpayroll payments as follows: $2,000 on January 10; $99,000 assessed an FTD penalty caused by an incorrect, incomplete, or
on January 24. The deposit rules require that a monthly schedule missing Form 945-A. Don't include the tax increase reported on
depositor begin depositing on a semiweekly deposit schedule when Form 945-X, CT-1 X, or 944-X on an amended Form 945-A you file.
a $100,000 or more tax liability is accumulated on any day within a Tax increase—Form 945-X, CT-1 X, or 944-X filed late.If you
month (see section 11 of Pub. 15 for details). Since Elm Co. owe tax and are filing late, that is, after the due date of the return for
accumulated $101,000 ($2,000 + $99,000) on January 24, 2017, it the filing period in which you discovered the error, you must file the
became a semiweekly schedule depositor on January 25, 2017. Elm form with an amended Form 945-A. Otherwise, the IRS may assess
Co. must complete Form 945-A and file it with Form 945. It must an “averaged” FTD penalty.
record $2,000 on line 10 and $99,000 on line 24 for January. No
entries should be made on Form 945, line 7, even though Elm Co. The total tax reported on line M of Form 945-A must match the
was a monthly schedule depositor until January 25. corrected tax (Form 945, line 3; Form 944, line 9 (line 7 for years
before 2017); Form CT-1, line 15); combined with any correction
Correcting Previously Reported Tax Liability reported on Form 945-X, line 5; Form 944-X, line 17; or Form
Semiweekly schedule depositors. If you have been assessed an CT-1 X, line 19; for the year, less any previous abatements and
FTD penalty and you made an error on Form 945-A and the interest-free tax assessments.
correction won't change the total liability you reported on Form Note: Form 944-X, line 17, which is referenced above, will change
945-A, you may be able to reduce your penalty by filing an to line 18 on the February 2018 revision of Form 944-X.
amended Form 945-A.
Example. You reported a tax liability of $3,000 on January 1. Paperwork Reduction Act Notice. We ask for the information on
However, the liability was actually for March. Prepare an amended this form to carry out the Internal Revenue laws of the United
Form 945-A showing the $3,000 liability on March 1. Also, you must States. You're required to give us the information. We need it to
enter the liabilities previously reported for the year that didn't ensure that you're complying with these laws and to allow us to
change. Write “Amended” at the top of Form 945-A. The IRS will figure and collect the right amount of tax.
refigure the penalty and notify you of any change in the penalty. You're not required to provide the information requested on a
Monthly schedule depositors. You can file Form 945-A if you have form that is subject to the Paperwork Reduction Act unless the form
been assessed an FTD penalty and you made an error on the displays a valid OMB control number. Books or records relating to a
monthly tax liability section of Form 945. When completing Form form or its instructions must be retained as long as their contents
945-A for this situation, only enter the monthly totals. The daily may become material in the administration of any Internal Revenue
entries aren't required. law. Generally, tax returns and return information are confidential,
as required by Code section 6103.
Where to file. File your amended Form 945-A, or, for monthly
schedule depositors, your original Form 945-A at the address The time needed to complete and file this form will vary
provided in the penalty notice you received. If you're filing an depending on individual circumstances. The estimated average
amended Form 945-A, you don't have to submit your original time is:
Form 945-A. Recordkeeping . . . . . . . . . . . . 6 hr., 27 min.
Forms 945-X, CT-1 X, and 944-X Learning about the
law or the form . . . . . . . . . . . . . . 6 min.
You may need to file an amended Form 945-A with Forms 945-X,
CT-1 X, or 944-X to avoid or reduce an FTD penalty. Preparing and sending
the form to the IRS . . . . . . . . . . . . . 12 min.
Tax decrease. If you're filing Form 945-X, CT-1 X, or 944-X, you
can file an amended Form 945-A with the form if both of the If you have comments concerning the accuracy of these time
following apply. estimates or suggestions for making this form simpler, we would be
happy to hear from you. You can write to the IRS at the address
1. You have a tax decrease. listed in the Privacy Act Notice for your tax return.
2. You were assessed an FTD penalty.

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