0225 Form 945-X (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f945x.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Department of the Treasury — Internal Revenue Service OMB No. 1545-0029

Read the separate instructions before you complete this form. Use this form to correct administrative errors made on Form 945, Annual Return of Withheld Federal Income Tax. Use a separate Form 945-X for each year that needs correction. Type or print within the boxes. You MUST complete both pages. Don’t attach this form to Form 945.

Part 1: Select ONLY one process.

1. Adjusted return of withheld federal income tax. Check this box if you underreported amounts. Also check this box if you overreported amounts and you would like to use the adjustment process to correct the errors. You must check this box if you’re correcting both underreported and overreported amounts on this form. The amount shown on line 5, if less than zero, may only be applied as a credit to your Form 945 for the tax period in which you’re filing this form.

2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the amount shown on line 5. Don’t check this box if you’re correcting ANY underreported amounts on this form.

Part 2: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank.

Column 1

Total corrected

amount (for ALL payees)

(for ALL payees)

Column 2

Amount originally

Column 3

Difference (If this amount is a negative number, use

a minus sign.)

reported or as previously corrected

=

3. Federal income tax withheld (Form 945, line 1) . - . = .

4. Backup withholding (Form 945, line 2) . - . = .

5. Total. Combine the amounts on lines 3 and 4 of Column 3 . . . . . . . . .

If line 5 is less than zero:

• If you checked line 1, this is the amount you want applied as a credit to your Form 945 for the tax period in which you’re

filing this form.

• If you checked line 2, this is the amount you want refunded or abated.

If line 5 is more than zero, this is the amount you owe. Pay this amount when you file this return. For information on how to pay, see Amount you owe in the instructions for line 5.

For Paperwork Reduction Act Notice, see the separate instructions. www.irs.gov/Form945X Cat. No. 20336X Form 945-X (Rev. 2-2025)

Name (not your trade name) Employer identification number (EIN)

–

Part 3: Explain your corrections for the calendar year you’re correcting.

Correcting Calendar Year (YYYY)

6. Check here if any corrections you entered on a line include both underreported and overreported amounts. Explain both your underreported and overreported amounts on line 7.

7. You must give us a detailed explanation of how you determined your corrections. See the instructions.

Part 4: Sign here. You must complete both pages of this form and sign it.

Under penalties of perjury, I declare that I have filed an original Form 945 and that I have examined this adjusted return or claim, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Sign your name here

Date

Print your name here

Print your title here

Best daytime phone

Paid Preparer Use Only Check if you’re self-employed . . . . . . . .

Preparer’s name PTIN

Firm’s name (or yours if self-employed) EIN

Address Phone

City State ZIP code

Page 2 Form 945-X (Rev. 2-2025)