Preparing Your Tax Return(s) and InformationReturns
Employment Taxes

Form 945 Annual Return of Withheld Federal Income Tax

cheap hotel in TolouseNonpayroll income tax withholding must be reported on Form 945, Annual Return of Withheld Federal Income Tax. For 1999, file Form 945 byJanuary 31, 2000. Separate deposits are required for payroll (Form 941) and nonpayroll(Form 945) withholding. Nonpayroll items include:

• Pensions, annuities, and IRAs.
• Military retirement.
• Gambling winnings.
• Indian gaming profits.
• Voluntary withholding on certain government payments.
• Backup withholding.

All income tax withholding reported on Forms 1099 or W 2G must bereported on Form 945. All income tax withholding reported on Form W-2 must be reported onForm 941, 943, or Schedule H (Form 1040).

Sovata hotels reviewFor details on depositing and reporting nonpayroll income taxwithholding, see the separate Instructions forForm 945.

Changes toNote
Where to File

Important References

Publication15 Circular E, Employer’s Tax Guide
Form 945 Annual Return of Withheld Federal Income Tax
Instructionsfor Form 945