Instructions for Form 945 - Notices
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on Form 945 to carry out the Internal Revenue laws of the United States. We need it to figure and
collect the right
amount of tax. Sections 3402, 3405, and 3406 of the Internal Revenue Code require taxpayers to pay over to the IRS federal
income tax withheld from
certain nonpayroll payments and distributions, including backup withholding. Form 945 is used to determine the amount of the
taxes that you owe.
Section 6011 requires you to provide the requested information if the tax applies to you. Section 6109 requires you to provide
your employer
identification number (EIN). If you fail to provide this information in a timely manner, you may be subject to penalties and
interest.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law.
Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows
or requires the Internal
Revenue Service to disclose or give the information shown on your tax return to others described in the Code. For example,
we may disclose your tax
information to the Department of Justice for civil and criminal litigation, and to cities, states, and the District of Columbia
for use in
administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and
state agencies to enforce
federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
The time needed to complete and file Form 945 will vary depending on individual circumstances. The estimated average time
is: Recordkeeping,
7 hr., 9 min.; Learning about the law or the form, 47 min.; and Preparing and sending the form to the IRS, 56 min. If you
have comments concerning the accuracy of these time estimates or suggestions for making Form 945 simpler, we would be happy
to hear from you. You can
write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,
IR-6406, Washington, DC
20224. Do not send Form 945 to this address. Instead, see Where to file on page 1.