IRS Form CT-1 X "Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund"

What Is IRS Form CT-1 X?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on February 1, 2018. Check the official IRS-issued instructions before completing and submitting the form.

Form Details:

  • A 4-page form available for download in PDF;
  • Actual and valid for filing 2020 taxes;
  • Editable, printable, and free;

Download a fillable version of IRS Form CT-1 X through the link below or browse more documents in our library of IRS Forms.

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Download IRS Form CT-1 X "Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund"

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CT-1 X:
Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund
Form
(Rev. February 2018)
Department of the Treasury — Internal Revenue Service
OMB No. 1545-0001
Employer identification number
Return You're Correcting ...
(EIN)
Enter the calendar year of the return
you're correcting:
RRB number
(YYYY)
Name (as shown on latest Form CT-1)
Address
Number
Street
Suite or room number
Enter the date you discovered errors:
City
State
ZIP code
(MM / DD / YYYY)
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before completing this form. Use this form to correct errors made on Form CT-1, Employer's Annual
Railroad Retirement Tax Return. Use a separate Form CT-1 X for each year that needs correction. Type or print within the boxes. You
MUST complete all three pages. Don't attach this form to Form CT-1.
Part 1:
Select ONLY one process. See page 4 for additional guidance.
1. Adjusted railroad retirement tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts
and you would like to use the adjustment process to correct the errors. You must check this box if you're correcting both underreported and
overreported amounts on this form. The amount shown on line 20, if less than zero, may only be applied as a credit to your Form CT-1 for
the tax period in which you're filing this form.
2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the
amount shown on line 20. Don't check this box if you're correcting ANY underreported amounts on this form.
Part 2:
Complete the certifications.
3. I certify that I've filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as
required.
Note: If you're correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you're correcting overreported
amounts, for purposes of the certifications on lines 4 and 5, Employee Railroad Retirement Tax Act (RRTA) taxes consist of Tier 1 Employee
tax, Tier 1 Employee Medicare tax, and Tier 2 Employee tax. Employer RRTA taxes consist of Tier 1 Employer tax, Tier 1 Employer Medicare
tax, and Tier 2 Employer tax. Form CT-1 X can’t be used to correct overreported amounts of Tier 1 Employee Additional Medicare Tax unless
the amounts weren't withheld from employee compensation.
4. If you checked line 1 because you're adjusting overreported amounts, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected RRTA taxes for prior years. I have a written statement from
each affected employee stating that he or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for the
overcollection.
b. The adjustments are only for Employer RRTA taxes. I couldn't find the affected employees or each affected employee didn't give
me a written statement that he or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for the
overcollection.
c. The adjustment is for RRTA taxes and/or Tier 1 Employee Additional Medicare Tax that I didn't withhold from employee compensation.
5. If you checked line 2 because your'e claiming a refund or abatement of overreported RRTA taxes, check all that apply.
You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected Employee RRTA taxes for prior years. I have a written statement
from each affected employee stating that he or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for
the overcollection.
b. I have a written consent from each affected employee stating that I may file this claim for Employee RRTA taxes overcollected in prior
years. I also have a written statement from each affected employee stating that he or she hasn't claimed (or the claim was rejected)
and won't claim a refund or credit for the overcollection.
c. The claim is for Employer RRTA taxes only. I couldn't find the affected employees; each affected employee didn't give me a written
consent to file a claim for Employee RRTA taxes; or each affected employee didn't give me a written statement that he or she hasn't
claimed (or the claim was rejected) and won't claim a refund or credit for the overcollection.
d. The claim is for RRTA taxes and/or Tier 1 Employee Additional Medicare Tax that I didn't withhold from employee compensation.
Next
CT-1 X
For Paperwork Reduction Act Notice, see the separate instructions.
Form
(Rev. 2-2018)
www.irs.gov/CT1X
Cat. No. 20338T
CT-1 X:
Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund
Form
(Rev. February 2018)
Department of the Treasury — Internal Revenue Service
OMB No. 1545-0001
Employer identification number
Return You're Correcting ...
(EIN)
Enter the calendar year of the return
you're correcting:
RRB number
(YYYY)
Name (as shown on latest Form CT-1)
Address
Number
Street
Suite or room number
Enter the date you discovered errors:
City
State
ZIP code
(MM / DD / YYYY)
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before completing this form. Use this form to correct errors made on Form CT-1, Employer's Annual
Railroad Retirement Tax Return. Use a separate Form CT-1 X for each year that needs correction. Type or print within the boxes. You
MUST complete all three pages. Don't attach this form to Form CT-1.
Part 1:
Select ONLY one process. See page 4 for additional guidance.
1. Adjusted railroad retirement tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts
and you would like to use the adjustment process to correct the errors. You must check this box if you're correcting both underreported and
overreported amounts on this form. The amount shown on line 20, if less than zero, may only be applied as a credit to your Form CT-1 for
the tax period in which you're filing this form.
2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the
amount shown on line 20. Don't check this box if you're correcting ANY underreported amounts on this form.
Part 2:
Complete the certifications.
3. I certify that I've filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as
required.
Note: If you're correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you're correcting overreported
amounts, for purposes of the certifications on lines 4 and 5, Employee Railroad Retirement Tax Act (RRTA) taxes consist of Tier 1 Employee
tax, Tier 1 Employee Medicare tax, and Tier 2 Employee tax. Employer RRTA taxes consist of Tier 1 Employer tax, Tier 1 Employer Medicare
tax, and Tier 2 Employer tax. Form CT-1 X can’t be used to correct overreported amounts of Tier 1 Employee Additional Medicare Tax unless
the amounts weren't withheld from employee compensation.
4. If you checked line 1 because you're adjusting overreported amounts, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected RRTA taxes for prior years. I have a written statement from
each affected employee stating that he or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for the
overcollection.
b. The adjustments are only for Employer RRTA taxes. I couldn't find the affected employees or each affected employee didn't give
me a written statement that he or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for the
overcollection.
c. The adjustment is for RRTA taxes and/or Tier 1 Employee Additional Medicare Tax that I didn't withhold from employee compensation.
5. If you checked line 2 because your'e claiming a refund or abatement of overreported RRTA taxes, check all that apply.
You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected Employee RRTA taxes for prior years. I have a written statement
from each affected employee stating that he or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for
the overcollection.
b. I have a written consent from each affected employee stating that I may file this claim for Employee RRTA taxes overcollected in prior
years. I also have a written statement from each affected employee stating that he or she hasn't claimed (or the claim was rejected)
and won't claim a refund or credit for the overcollection.
c. The claim is for Employer RRTA taxes only. I couldn't find the affected employees; each affected employee didn't give me a written
consent to file a claim for Employee RRTA taxes; or each affected employee didn't give me a written statement that he or she hasn't
claimed (or the claim was rejected) and won't claim a refund or credit for the overcollection.
d. The claim is for RRTA taxes and/or Tier 1 Employee Additional Medicare Tax that I didn't withhold from employee compensation.
Next
CT-1 X
For Paperwork Reduction Act Notice, see the separate instructions.
Form
(Rev. 2-2018)
www.irs.gov/CT1X
Cat. No. 20338T
Name
Employer identification number (EIN)
Correcting Calendar Year (YYYY)
Part 3:
Enter the corrections for the calendar year you're correcting. If any line doesn't apply, leave it blank.
Column 2
Column 3
Column 4
Column 1
Total corrected
Amount originally
Difference
Tax correction
amount (for ALL
reported or as
(If this amount is a
=
employees)
previously corrected
negative number,
(for ALL employees)
use a minus sign.)
6.
Tier 1 Employer Tax—
Compensation
=
× 0.062
=
(Form CT-1, line 1)
.
.
.
.
7.
Tier 1 Employer Medicare Tax—
Compensation
=
=
× 0.0145
(Form CT-1, line 2)
.
.
.
.
8.
Tier 2 Employer Tax—
Compensation
See
=
(Form CT-1, line 3)
.
.
.
instructions
.
9.
Tier 1 Employee Tax—
Compensation
=
=
× 0.062
(Form CT-1, line 4)
.
.
.
.
10.
Tier 1 Employee Medicare Tax—
Compensation
=
=
× 0.0145
(Form CT-1, line 5)
.
.
.
.
11.
Tier 1 Employee Additional
Medicare Tax—Compensation
(other than sick pay) (Form CT-1,
=
=
× 0.009*
line 6)
.
.
.
.
*Certain compensation reported in Column 3 shouldn't be multiplied by 0.009. See instructions.
12.
Tier 2 Employee Tax—
See
=
Compensation (Form CT-1, line 7)
.
.
.
.
instructions
13.
Tier 1 Employer Tax—Sick Pay
=
× 0.062
=
(Form CT-1, line 8)
.
.
.
.
14.
Tier 1 Employer Medicare Tax—
=
=
× 0.0145
Sick Pay (Form CT-1, line 9)
.
.
.
.
15.
Tier 1 Employee Tax—Sick Pay
=
=
× 0.062
(Form CT-1, line 10)
.
.
.
.
16.
Tier 1 Employee Medicare Tax—
=
× 0.0145
=
Sick Pay (Form CT-1, line 11)
.
.
.
.
17.
Tier 1 Employee Additional
Medicare Tax—Sick Pay (Form
=
=
× 0.009*
.
.
.
.
CT-1, line 12)
*Certain compensation reported in Column 3 shouldn't be multiplied by 0.009. See instructions.
18.
Tax Adjustments (Form CT-1, line
See
=
14)
.
.
.
instructions
.
19.
Total. Combine the amounts on lines 6 through 18 of Column 4. Continued on next page .
.
.
.
.
.
.
.
.
Next
2
CT-1 X
Page
Form
(Rev. 2-2018)
Name
Employer identification number (EIN)
Correcting Calendar Year (YYYY)
Part 3:
Continued
20.
Total. Amount from line 19 on page 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If line 20 is less than zero:
• If you checked line 1, this is the amount you want applied as a credit to your Form CT-1 for the tax period in which you're
filing this form.
• If you checked line 2, this is the amount you want refunded or abated.
If line 20 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on
how to pay, see Amount you owe in the instructions for line 20.
Part 4:
Explain your corrections for the calendar year you're correcting.
21. Check here if any corrections you entered on a line include both underreported and overreported amounts.
Explain both your underreported and overreported amounts on line 23.
22. Check here if any corrections involve reclassified workers. Explain on line 23.
23. You must give us a detailed explanation for how you determined your corrections. See the instructions.
Part 5:
Sign here. You must complete all three pages of this form and sign it.
Under penalties of perjury, I declare that I have filed an original Form CT-1 and that I have examined this adjusted return or claim, including any
accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than
taxpayer) is based on all information of which preparer has any knowledge.
Print your
name here
Sign your
name here
Print your
title here
/
/
Date
Best daytime phone
Paid Preparer Use Only
Check if you're self-employed .
.
.
.
.
.
.
Preparer’s name
PTIN
/
/
Preparer’s signature
Date
Firm’s name (or yours if
EIN
self-employed)
Address
Phone
City
State
ZIP code
3
CT-1 X
Page
Form
(Rev. 2-2018)
Form CT-1 X: Which process should you use?
Type of errors
you're
correcting
Underreported
Use the adjustment process to correct underreported amounts.
amounts
• Check the box on line 1.
ONLY
• Pay the amount you owe from line 20 by the time you file Form CT-1 X.
Overreported
If you're filing Form CT-1 X
The process you
Choose either the adjustment process or the claim
amounts
use depends on
MORE THAN 90 days before
process to correct the overreported amounts.
ONLY
when you file
the period of limitations on
Choose the adjustment process if you want the
Form CT-1 X.
credit or refund for Form
amount shown on line 20 credited to your Form
CT-1 expires . . .
CT-1 for the period in which you file Form CT-1 X.
Check the box on line 1.
OR
Choose the claim process if you want the
amount shown on line 20 refunded to you or
abated. Check the box on line 2.
If you're filing Form CT-1 X
You must use the claim process to correct the
WITHIN 90 days of the
overreported amounts. Check the box on line 2.
expiration of the period of
limitations on credit or refund
for Form CT-1 . . .
BOTH
The process you
If you're filing Form CT-1 X
Choose either the adjustment process or both
underreported
use depends on
MORE THAN 90 days before
the adjustment process and the claim process
and
when you file
the period of limitations on
when you correct both underreported and
overreported
Form CT-1 X.
credit or refund for Form CT-1
overreported amounts.
amounts
expires . . .
Choose the adjustment process if combining
your underreported and overreported amounts
results in a balance due or creates a credit that
you want applied to Form CT-1.
• File one Form CT-1 X, and
• Check the box on line 1 and follow the
instructions on line 20.
OR
Choose both the adjustment process and the
claim process if you want the overreported
amount refunded to you or abated.
File two separate forms.
1. For the adjustment process, file one Form
CT-1 X to correct the underreported amounts.
Check the box on line 1. Pay the amount you
owe from line 20 by the time you file Form CT-1 X.
2. For the claim process, file a second Form
CT-1 X to correct the overreported amounts.
Check the box on line 2.
If you're filing Form CT-1 X
You must use both the adjustment process and
WITHIN 90 days of the
the claim process.
expiration of the period of
File two separate forms.
limitations on credit or refund
1. For the adjustment process, file one Form
for Form CT-1 . . .
CT-1 X to correct the underreported amounts.
Check the box on line 1. Pay the amount you owe
from line 20 by the time you file Form CT-1 X.
2. For the claim process, file a second Form
CT-1 X to correct the overreported amounts.
Check the box on line 2.
4
CT-1 X
Page
Form
(Rev. 2-2018)
Page of 4