(Rev. February 2014)
Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
Department of the Treasury — Internal Revenue Service
OMB No. 1545-1430
Employer identification number
Name (not your trade name)
Trade name (if any)
Number Street Suite or room number
City State ZIP code
Foreign country name Foreign province/county Foreign postal code
Return You Are Correcting ...
Enter the calendar year of the return
you are correcting:
Enter the date you discovered errors:
(MM / DD / YYYY)
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. Do not attach this form to Form 945.
Select ONLY one process.
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 are 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 are filing this form.
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. Do not check this box if you are correcting ANY underreported amounts on this form.
Enter the corrections for the calendar year you are correcting. If any line does not apply, leave it blank.
(for ALL payees)
reported or as
(for ALL payees)
(If this amount is a
negative number, use
a minus sign.)
Federal income tax withheld
(Form 945, line 1) . . .
(Form 945, line 2) . . .
5. Total. Combine the amounts in 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 are
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.
Cat. No. 20336X
945-X (Rev. 2-2014)