File Form 945 Online for 2026 Tax Year

What Is Form 945?

Form 945, Annual Return of Withheld Federal Income Tax, is the IRS form used to report federal income tax withheld from nonpayroll payments during the year. Nonpayroll payments covered include pensions, annuities, IRA distributions, military retirement, gambling winnings, Indian gaming profits, voluntary withholding on certain government payments, and backup withholding.

Filers typically report the underlying payments to recipients on Forms 1099 or Form W-2G, and then use Form 945 to summarize and remit the total nonpayroll withholding for the year.

Who Must File Form 945?

You must file Form 945 if you withheld, or were required to withhold, federal income tax from nonpayroll payments during the year. Backup withholding also falls under this requirement. If you have no nonpayroll tax liability for the year, you do not need to file. Form 945 does not include wage withholding, which is reported on Forms 941, 943, or 944. Form 945 covers nonpayroll withholding only.

What Must Be Reported on Form 945?

Form 945 is a single annual return that captures all nonpayroll federal income tax withholding. Report the following:

• Federal income tax withheld from pensions, annuities, IRA distributions, and military retirement
• Withholding on gambling winnings and certain government payments
• Backup withholding, reported separately on Line 2
• Total deposits made during the year
• Any balance due or overpayment

The IRS also lists Indian gaming profits as a distinct nonpayroll payment type subject to withholding under Form 945. Tribal gaming operations reporting profit distributions to members should include this withholding here.

What's New in Form 945 for the 2026 Tax Year?

The IRS released these updates in its most recent Form 945 instructions:

• The IRS allows certain business tax refunds, including Form 945 overpayments, to be issued by direct deposit where applicable.
• You must make Form 945 balance due payments electronically (for example, via EFTPS or IRS Direct Pay), unless an exception applies.
• You can now access Form 945 return transcripts for tax years 2023 and later through your IRS Business Tax Account at IRS.gov/BusinessAccount.

Form 945 Filing Requirements

File Form 945 for any year you withheld, or were required to withhold, federal income tax from nonpayroll payments. Key requirements to know:

• If your total Form 945 tax for the year is under $2,500, you do not need to make deposits. Pay the balance with the return when filed on time.
• For 2026, your deposit schedule is monthly if your 2024 Form 945 tax was $50,000 or less, and semiweekly if it exceeded that amount.
• Semiweekly depositors may also need to complete Form 945-A, Annual Record of Federal Tax Liability, along with Form 945.
• Make all Form 945 deposits by electronic funds transfer (EFT) through EFTPS, IRS Direct Pay, or your IRS business tax account. Keep these deposits separate from those for Forms 941, 943, 944, and CT-1.
• Correct errors on a previously filed Form 945 using Form 945-X, filed separately from Form 945.
• Keep withholding and deposit records to support the amounts you report.

Form 945 Due Dates for the 2026 Tax Year

For tax year 2026, January 31 falls on a Sunday. When a due date falls on a Saturday, Sunday, or legal holiday, the deadline is automatically extended to the next business day.

How to eFile Form 945 with 1099Online

1099Online is an IRS-authorized eFile provider that supports Form 945 eFiling. You can sign up for free and pay only when you file. Here is how to complete and submit your return in 4 steps:

Step 1: Enter Form Data
Log in or create your free 1099Online account and select Form 945. Enter your EIN, business name, and address exactly as registered with the IRS. Use the Excel bulk import for higher-volume data.

Step 2: Complete Nonpayroll Withholding Information
Enter federal income tax withheld from pensions, annuities, IRA distributions, and gambling winnings on Line 1. Report backup withholding separately on Line 2.

Step 3: Review Deposits and Tax Liability
Enter your total Form 945 deposits for the year. Confirm your balance due or overpayment, and choose to refund or roll it over to your next return.

Step 4: Review and Transmit
Review your return and transmit it to the IRS through 1099Online's IRS-authorized eFiling system.

Frequently asked questions