Question

All of the following federal taxes are reported on Form 945 EXCEPT:

A. backup withholding.
B. withholding from wages.
C. withholding from pensions.
D. withholding from gambling winnings.

Answer 1

Form 945 is used to report federal income tax withheld from nonpayroll payments, such as backup withholding and withholding from pensions, annuities, and gambling winnings. Withholding from wages is reported on a different form, Form 941.

Step-by-step explanation:

The answer to this question is B. withholding from wages. Form 945 is used to report federal income tax withheld from nonpayroll payments, such as backup withholding and withholding from pensions, annuities, and gambling winnings. However, withholding from wages is reported on a different form, Form 941, which is used to report federal income tax withheld from payroll payments.