Should Form 945 be filed showing $0?

[Santo Gold]

Form 945 has been filed for a plan in the past due to taxes withheld from distributions. However, no distributions took place in 2006. Should a 945 showing $0 still be filed?

Thanks

[Guest Harry O]

Yes. This form will start the statute of limitations running for withholding tax assessments.

[Santo Gold]

Yes. This form will start the statute of limitations running for withholding tax assessments.

That sounds reasonable, but after reading the 945 instructions, it states that form 945 should not be filed for years in which there is no tax withholding.

[Guest M. Massaro]

That is true, no return does need to be filed. But if you would prefer to not get a notice looking for the 945, it should be filed with a zero's.

[Bird]

I've never had any clients get notices if a 945 wasn't required. I'm trying to imagine what such a notice might say and I'm coming up empty.