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Form 945 department of the treasury internal revenue service annual return of withheld federal income tax for withholding reported on forms 1099 and w 2g. Information about form 945 annual return of withheld federal income tax including recent updates related forms and instructions on how to file use form 945 to report withheld federal income tax from nonpayroll payments. Topic page for form 945annual return of withheld federal income tax. Topic page for form 945 aannual record of federal tax liability. Irs form 945 is used to report on federal income taxes withheld from non employees specifically backup withholding first ill give you the background to explain when form 945 is necessary then ill show you how to complete this form and how when and where and when to send it. A form a company files with the irs to declare the taxes withheld on non payroll payments made to an employeefor example a company may file form 945 to declare withholdings from an employees pension distributions. Intels innovation in cloud computing data center internet of things and pc solutions is powering the smart and connected digital world we live in. 945 the buzz is houstons rock and alternative with big personalities like the rod ryan morning show theresa ad karah leigh and more playing artists such as muse beck twenty one pilots foo fighters theory of a deadman cage the elephant and more