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Form 945-A (Rev. 12-2020) is an IRS tax form for semiweekly schedule depositors or those whose accumulated tax liability during any month was $100,000 or more. The document outlines the instructions for filing and reporting tax liabilities for each month of the calendar year (January through December). Users must fill in their name and EIN and provide the tax liability amounts for each month. The total tax liability for the year must match line 3 on Form 945 or line 19 on Form CT-1, or line 9 on Form 944.
Form 945-A is used by employers to report the total taxes due on Forms 941, 943, or 945 (and related schedules) for each month or semiweekly deposit period.
Yes, if employers do not timely deposit or pay their employment taxes, they may be charged additional interest and a failure-to-deposit (FTD) penalty. The IRS also has the authority to assess penalties for substantial understatements of income tax liability on a taxpayer's return.
Form 945 does not have any lines for claiming credits or refundable taxes. However, employers may be able to claim certain credits or deductions on their individual income tax returns.
Employers have several payment options for their employment taxes. They can choose to deposit their taxes electronically using the Electronic Federal Tax Payment System (EFTPS), or they can mail a paper check or money order along with Form 945. Employers also have the option of setting up a monthly automated payment plan, which allows them to have their taxes automatically deducted from their bank account.
A failure to deposit (FTD) penalty is an additional amount of tax that the IRS charges when employers fail to timely deposit their taxes. The FTD penalty is usually assessed at 10% of the unpaid taxes, but it can be higher if there are multiple violations.
Form 945-A is used to report and pay the tax liability for a semiweekly or monthly schedule depositor, as well as any amount withheld from employees' wages that is not required to be reported on Form W-2. The form also allows employers to request an abatement of their failure to deposit (FTD) penalty.
A semiweekly or monthly schedule depositor must file Form 945 by the end of the month following the month in which the tax was withheld. For example, if an employer withheld taxes in January, they would need to file Form 945 by February 28th.
To avoid an FTD penalty, employers must timely deposit the required amount of tax liabilities for each month or semiweekly deposit period.
An FTD (Failure to Deposit) penalty is assessed when an employer fails to make a required deposit of federal employment taxes on time.
Form 945-A requires the employer's name, address, and Employer Identification Number (EIN). It also requires the total tax liability for each month or deposit period reported on Forms 941, 943, or 945 (and related schedules), as well as any adjustments to previously reported tax liabilities.
Form 945-A is generally due by the 26th of the month following the end of the month or deposit period for which you're reporting tax liabilities.
Employers who have a federal tax liability in an amount required to be deposited under the rules for monthly schedule depositors or semiweekly schedule depositors must file Form 945-A.
Yes, employers can file Form 945 electronically using the EFTPS. Filing electronically is faster and more convenient than mailing a paper return, and it also reduces the risk of errors or delays.
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