Form 945 is used to report federal income taxes withheld from certain types of non-employee distributions, such as pensions, annuities, IRAs, and gambling winnings. Form 945 It is also used to report backup withholding.
Backup withholding is generally required for payments made to independent contractors of $600 or more if the independent contractor does not provide a tax identification number to the business.
Form W-9 is used to request a tax identification number.