Additional information.   Pub. 15 (Circular E), Employer's Tax Guide, explains the rules for withholding, depositing, and reporting federal income tax. Pub. 15-A, Employer's Supplemental Tax Guide, includes information on federal income tax withholding from pensions, annuities, and Indian gaming profits. For information on withholding from gambling winnings, see the Instructions for Forms W-2G and 5754.

  For a list of employment tax products, visit the IRS website at www.irs.gov/businesses and select “Employment Taxes” under the Business Topics heading.

Correcting Form 945.   If you discover an error on a previously filed Form 945, make the correction using Form 945 for the year in which you discovered the error and attach Form 941c, Supporting Statement to Correct Information. For example, in October 2006, you discover that you underreported $1,000 ($5,000 reported when $6,000 was actually withheld) in withheld federal income tax on your 2005 Form 945. Correct the error by showing $1,000 on line 3 of your 2006 Form 945 and attaching a completed Form 941c. For details, see Line 3—Adjustment to correct administrative errors on page 3.

Electronic payment.   Now, more than ever before, businesses can enjoy the benefits of paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, IRS offers you convenient programs to make paying taxes easier. Spend less time and worry on taxes and more time running your business. Use Electronic Federal Tax Payment System (EFTPS) to your benefit.

  For more information about EFTPS, visit www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477.

  You may be required to use EFTPS. See Electronic deposit requirement on page 3.

How to get forms and publications.    You can get most IRS forms and publications by accessing the IRS website at www.irs.gov or by calling the IRS at 1-800-TAX-FORM (1-800-829-3676).

Telephone help.   You can call the IRS toll free at 1-800-829-4933 to order FTD coupons (Form 8109) and for answers to your questions about completing
Form 945, tax deposit rules, or obtaining an employer identification number (EIN).

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.