What is Form 945?
This form is used to report the withheld 20% federal income tax payment that apply to taxable 401k distributions including distributions from self-employed plans such as a solo 401k plan.
When is Form 945 Due to the IRS?
For 2026 solo 401k distributions, file Form 945 by January 31, 2027.
Where do I File/Mail Form 945?
Filing is based on your state of legal residence. See the following table which is also listed in the instructions of Form 945.
If you state of residence is one of the following states, then mail the form to:
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0042
If you state of residence is one of the following states, then mail the form to:
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0042
Instructions for Filling Out Form 945
Download form by CLICKING HERE.
Name: Enter name of solo 401k plan
Employer Identification Number (EIN): Enter the solo 401k EIN
Trad name, if any: Skip
Address: Enter your address
1. Federal income tax withheld from pensions, annuities, IRA, etc.: Enter the 20% amount that was required to be withheld for the solo 401k distribution amount (or the total of all amounts if there were multiple distributions whether from the same participant account or multiple participant accounts)
2. Backup withholding: enter zero.
3. Total taxes: Add lines 1 and 2. If total taxes are $2,500 or more, the amount reported on line 3 must equal the total liability for the year reported on line 7M of the Monthly Summary of Federal Tax Liability, or line M of Form 945-A.
4. Total deposits for 2026: Enter total of all taxes paid for all solo 401k distributions made in 2026 (including taxes paid by January 15, 2027) for distributions made in December 2024).
5. Balance due: generally enter “0,”but if line 3 is more than line 4 enter the difference in line 5.
6. Overpayment: if line 4 is more than line 3, enter the difference.
7. Monthly Summary of Federal Tax Liability: check off “monthly schedule depositors,” and enter the dollar amount that you paid in taxes in the applicable monthly box.
Lastly, sign, print name, and date the form. Please keep a copy for your records.
