How do you correct an error on Form 945 (i.e. too much withholding was initially reported)? We have received conflicting methods from different IRS agents.

In the instructions (under Reminders, page 1) -

945 instructions

- it says to correct a prior year's filing by showing it on the current year's 945 and filing a 941c with it. That doesn't tell us how to correct a 2005 filing now, but I think I would re-file a 2005 945 with the 941c and see what happens.