Purpose of Form
Complete Form 945-V if you’re making a payment with
Form 945. We will use the completed voucher to credit
your payment more promptly and accurately, and to
improve our service to you.
Making Payments With Form 945
To avoid a penalty, make your payment with your 2019
Form 945 only if:
• Your total taxes for the year (Form 945, line 3) are less
than $2,500 and you’re paying in full with a timely filed
• You’re a monthly schedule depositor making a payment
in accordance with the Accuracy of Deposits Rule. See
section 11 of Pub. 15 for details. In this case, the amount
of your payment may be $2,500 or more.
Otherwise, you must make deposits by electronic funds
transfer. See section 11 of Pub. 15 for deposit
instructions. Don’t use Form 945-V to make federal tax
Use Form 945-V when making any payment
with Form 945. However, if you pay an amount
with Form 945 that should’ve been deposited,
you may be subject to a penalty. See Deposit
Penalties in section 11 of Pub. 15.
Box 1—Employer identification number (EIN). If you
don’t have an EIN, you may apply for one online by
visiting the IRS website at www.irs.gov/EIN. You may also
apply for an EIN by faxing or mailing Form SS-4 to the
IRS. If you haven’t received your EIN by the due date of
Form 945, write “Applied For” and the date you applied in
this entry space.
Box 2—Amount paid. Enter the amount paid with Form
Box 3—Name and address. Enter your name and
address as shown on Form 945.
• Enclose your check or money order made payable to
“United States Treasury.” Be sure to enter your EIN,
“Form 945,” and “2019” on your check or money order.
Don’t send cash. Don’t staple Form 945-V or your
payment to the return (or to each other).
• Detach Form 945-V and send it with your payment and
Form 945 to the address provided in the Instructions for
Note: You must also complete the entity information
above line A on Form 945.
▼ Detach Here and Mail With Your Payment and Form 945.
Department of the Treasury
Internal Revenue Service
Don’t staple this voucher or your payment to Form 945.
OMB No. 1545-1430
1 Enter your employer identification number (EIN).
Enter the amount of your payment . .
Make your check or money order payable to “United States Treasury”
3 Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city or town, state or province, country, and ZIP or foreign postal code.