Form 945

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Form 945

A form a company files with the IRS to declare the taxes withheld on non-payroll payments made to an employee. For example, a company may file Form 945 to declare withholdings from an employee's pension distributions.
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Source Income Subject to Withholding, and not Forms 945, Annual Return of Withheld Federal Income Tax, and 1099, except to the extent that (1) correcting a failure to document U.