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United States Internal Revenue Service / Jurisdiction
The Internal Revenue Service (IRS) is part of the U.S. Department of the Treasury and is responsible for enforcing and administering federal tax laws, processing tax returns, performing audits, and offering assistance for American taxpayers.
The Internal Revenue Service (IRS) is the U.S. agency that administers federal tax laws and collects federal taxes from U.S. individual and corporate taxpayers.
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Form 945 is the Annual Record of Federal Tax Liability. This form should be completed by semiweekly schedule depositors. This form must also be completed by any business that accumulates $100,000 of tax liability during any month of the tax year.
If you would like to change from Form 944 and file quarterly Forms 941 to report your social security, Medicare, and withheld federal income taxes for the current calendar year, you may make the request by calling the IRS by April 1 of the current year, or by sending a written request, postmarked by March 15 of the