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For nonpayroll taxes, file Form 945 to report income tax withheld for 2017 on all nonpayroll items, such as backup withholding and withholding on pensions, annuities, and IRAs.
These forms include: Form 940 series, Employer's Annual Federal Unemployment (FUTA) Tax Return; Form 941 series, Employer's Quarterly Federal Tax Return; Form 943 series, Employer's Annual Federal Tax Return for Agricultural Employees; Form 944, Employer's Annual Federal Tax Return (an annualized version of Form 941); Form 945, Annual Return of Withheld Federal Income Tax; and Form CT-1, Employer's Annual Railroad Tax Return.
In addition, when auditing Form 1042, the examiner is supposed to ascertain the statute of limitations on the audit years for both Form 1042 and Form 945, Annual Return of Withheld Federal Income Tax.
Any income withholding on the nonemployee-spouse is normally reported on Form 945, Annual Return of Withheld Federal Income Tax, which would be filed by the employee-spouse's employer.
Furthermore, the payers of plan payments from which tax is withheld and deposited must file Form 945 by January 31 each year.
For nonpayroll taxes, file Form 945 to report income tax withheld for 2016 on all nonpayroll items, such as back-up withholding and withholding on pensions, annuities, and IRAs.
These forms include: the Form 940 series, Employer's Annual Federal Unemployment (FUTA) Tax Return; the Form 941 series, Employer's Quarterly Federal Tax Return; the Form 943 series, Employer's Annual Federal Tax Return for Agricultural Employees; Form 944, Employer's Annual Federal Tax Return (an annualized version of Form 941); Form 945, Annual Return of Withheld Federal Income Tax; and Form CT-1, Employer's Annual Railroad Tax Return.
The employer reports the income tax withholding on wages paid to the nonemployee spouse on Form 945, Annual Return of Withheld Income Tax.
For nonpayroll taxes, file Form 945 to report income tax withheld for 2015 on all nonpayroll items, such as backup withholding and withholding on pensions, annuities, and IRAs.
These forms include: Form 940 series, Employer's Annual Federal Unemployment (FUTA) Tax Return; Form 941 series, Employer's Quarterly Federal Tax Return; Form 943 series, Employer's Annual Federal Tax Return for Agricultural Employees; Form 944, Employer's Annual Federal Tax Return which will be an annualized version of Form 941; Form 945, Annual Return of Withheld Federal Income Tax; and Form CT-1, Employer's Annual Railroad Tax Return.
The employer reports the income tax withholding on Form 945, Annual Return of Withheld Federal Income Tax.