The National Directory of Certified Public Accountants

Ask A CPA - Payroll Taxes

Pensions - Federal Withholding

Use Form 945 to report Federal Income Tax withholding from non-payroll items such as pensions, annuities, IRA's, backup withholding and gambling winnings. Use Form 8109 or the EFTPS system to deposit the tax if applicable.

If you need professional help with "Payroll Taxes" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.