Form 945 Plan Termination

Small client has closed his practice and was never enrolled in EFTPS.  2 participants have elected Lump Sum (total taxes round $2,000).  Normally taxes have been paid with the 945 form.  The accountant is questioning why we have to wait until January 2019 to submit the  check and 945 voucher.  Can the 945 be filed early??

Once the 2018 form is available (probably October), you can certainly file it.  I would NOT file with a 2017 form as that is likely to cause more problems than you want. Follow the instructions (like putting the year on the check) and you should be fine.