About Form 945, Annual Return of Withheld Federal Income Tax

Use this form to report withheld federal income tax from nonpayroll payments. Nonpayroll payments include:

• Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans), and annuities;
• Military retirement;
• Gambling winnings;
• Indian gaming profits;
• Voluntary withholding on certain government
  payments; and
• Backup withholding.

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