Anyone have any experience with penalties being assessed for failure to file a form 945? All withholding was paid in a timely manner, but no 945 was filed for a couple years. I am having trouble locating info on penalties.

Thanks for any responses.

I'm not sure what the penalties are (although the instructions say there are some), but you should check carefully to make sure that one wasn't filed under a different number. The fact that your client hasn't been plagued with volumes of IRS correspondence indicates that IRS does not reflect a deposit without a matching 945. If you file a 945, they are likely to reflect a 945 without a matching deposit. If you can determine for sure what tax ID number was used on the remittance to the IRS, you will be better prepared to deal with the demanding correspondence you will undoubtedly receive. Last year, I ended up going to Taxpayer Advocate over a situation, and it turned out that the client (a takeover) had filed using their 941 instead of the 945.