Use this form to correct administrative errors only on a previously filed Form 945. An administrative error occurs if the federal income tax (including backup withholding) you reported on Form 945 is not the amount you actually withheld from payees. Current revision Form 945-X PDF Instructions for Form 945-X (Print version PDF) Recent Developments Electronic filing of some amended employment tax returns is now available -- 17-JULY-2024 Other items you may find useful All Form 945-X revisions About Form 945, Annual Return of Withheld Federal Income Tax EFTPS: The Electronic Federal Tax Payment System Other current products Related publications About Publication 15, (Circular E), Employer's Tax Guide About Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund About Publication 575, Pension and Annuity Income Publication 966, Electronic Federal Tax Payment System (EFTPS) (PDF) Publication 1281, Backup Withholding for Missing and Incorrect Name/TINs
