2008 Form 945

[Anonymoose]

Several of my clients have received IRS notices stating that they did not file a 2008 Form 945. For all of these clients, no Form 945 was required for 2008 because no tax with withheld from any distributions. Just wondering if others are having this same problem with the notices.

[Guest JasonWA]

Six clients have sent their notices to us in the last three days. None had distributions of any kind during the plan year.

The IRS told me to simple have the client fill out the notice, attach a letter saying why a 945 was not needed and send it back to them. Obviously, they wouldn't give me any specific information on a client, so we had to talk in generalities.

I'm currently going through all six plans to see if there is any "common factor" between them (a certain EFAST filing date, first plan year, etc.).

[TPAMan]

I wouldn't spend a lot of time trying to find some 'commonality'. The commonality is that this happens regularly for small plans that don't have distributions requiring withholding every year. Even though there is no requirement to file a 'zero' withholding 945, the IRS similingly 'expects' one.

When these annoying letters come through, just respond as they have suggested - 'no activity' for this year.

[Lou S.]

We go one too about a month ago. And gave a similar, "not required, no withholding response"

[doombuggy]

I just got a call/fax from a client who got one of these from 2008. They didn't have any distributions in 2008 - small client w/very low turnover. I told her to mark it "no distributions - not required" and send it back to them. Our tax dollars hard at work...

[Bird]

We just got one for 2009. I guess they are moving upward and onwards in their efforts to annoy us.

[BTH]

Last week, 3 different clients received Form 945 letters from the IRS for 2009. These are all for small plans in which no withholding was done and therefore no Form 945 is required to be filed. In two cases, the notices were for TIN's for terminated plans for which a final 945 had been filed back in 2006. At this point, I'm anticipating that all of our clients are going to receive these notices. What a waste of time.

[Bird]

In two cases, the notices were for TIN's for terminated plans for which a final 945 had been filed back in 2006.

I just had one of those calls. It is helpful to share this info so at least we can sound like we're two steps ahead when we get the calls; thanks.

[pmacduff]

I'm with Bird, thanks everyone for the heads up....this way we don't spend as much time stressing that something IS actually wrong and know right away what to do!

[K2retire]

In two cases, the notices were for TIN's for terminated plans for which a final 945 had been filed back in 2006.

I just had one of those calls. It is helpful to share this info so at least we can sound like we're two steps ahead when we get the calls; thanks.

Agreed! When I got my first call about it today the client said, it sounds like you've gotten lots of these calls already -- because I knew about it from the rest of you.