IRS Form CT-1 2018 Employer's Annual Railroad Retirement Tax Return

IRS Form CT-1 or the "Employer's Annual Railroad Retirement Tax Return" is a form issued by the U.S. Department of the Treasury - Internal Revenue Service.

Download a PDF version of the latest IRS Form CT-1 down below or find it on the U.S. Department of the Treasury - Internal Revenue Service Forms website.

Step-by-step Form 1 instructions can be downloaded by clicking this link.

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CT-1
Employer’s Annual Railroad Retirement Tax Return
OMB No. 1545-0001
Form
2018
Department of the Treasury
Go to www.irs.gov/CT1 for instructions and the latest information.
Internal Revenue Service
Name
Employer identification number (EIN)
Type
If final return,
Address (number and street)
RRB number
or
check here.
Print
City or town, state or province, country, and ZIP or foreign postal code
Part I
Railroad Retirement Taxes. On lines 1 through 12 below, enter the amount of compensation paid in 2018
for each tax. Then, multiply it by the rate shown and enter the tax.
Compensation
Rate
Tax
1
Tier 1 Employer Tax—Compensation (other than tips and sick pay) $
× 6.2%
= 1
2
Tier 1 Employer Medicare Tax—Compensation (other than tips
and sick pay)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
× 1.45% = 2
$
3
Tier 2 Employer Tax—Compensation (other than tips)
.
.
.
$
× 13.1% = 3
4
Tier 1 Employee Tax—Compensation (other than sick pay)
.
$
× 6.2%
= 4
5
Tier 1 Employee Medicare Tax—Compensation (other than sick
pay) (for tips, see instructions) .
.
.
.
.
.
.
.
.
.
.
$
× 1.45% = 5
6
Tier 1 Employee Additional Medicare Tax—Compensation (other
than sick pay) (for tips, see instructions) .
.
.
.
.
.
.
.
× 0.9%
= 6
$
7
Tier 2 Employee Tax—Compensation (for tips, see instructions)
$
× 4.9%
= 7
8
Tier 1 Employer Tax—Sick pay .
.
.
.
.
.
.
.
.
.
.
$
× 6.2%
= 8
9
× 1.45% = 9
Tier 1 Employer Medicare Tax—Sick pay
.
.
.
.
.
.
.
$
10
× 6.2%
= 10
Tier 1 Employee Tax—Sick pay
.
.
.
.
.
.
.
.
.
.
$
11
Tier 1 Employee Medicare Tax—Sick pay
.
.
.
.
.
.
.
$
× 1.45% = 11
12
Tier 1 Employee Additional Medicare Tax—Sick pay .
.
.
.
$
× 0.9%
= 12
13
13
Total tax based on compensation (add lines 1 through 12) .
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Adjustments to employer and employee railroad retirement taxes based on compensation. See the
instructions for line 14 and attach required statements.
Fractions of Cents $
±
Other $
= 14
15
Total railroad retirement taxes based on compensation (line 13 as adjusted by line 14) .
.
15
16
Total railroad retirement tax deposits for the year, including overpayment applied from a prior year
and overpayment applied from Form CT-1 X
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Balance due. If line 15 is more than line 16, enter the difference and see the instructions
17
.
.
.
18
Overpayment. If line 16 is more than line 15, enter the difference
$
Check one:
Apply to next return.
Send a refund.
• All filers: If line 15 is less than $2,500, don’t complete Part II or Form 945-A.
• Semiweekly schedule depositors: Complete Form 945-A and see the Part II instructions on page 2.
• Monthly schedule depositors: Complete Part II on page 2.
Yes. Complete the following.
No.
Third-
Do you want to allow another person to discuss this return with the IRS? See separate instructions.
Party
Personal identification
Designee’s
Phone
Designee
name
no.
number (PIN)
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
Sign
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.
Here
Print Your
Signature
Name and Title
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Use Only
Firm’s name
Firm’s EIN
Firm’s address
Phone no.
CT-1
For Privacy Act and Paperwork Reduction Act Notice, see back of payment voucher.
Form
(2018)
Cat. No. 16006S
CT-1
Employer’s Annual Railroad Retirement Tax Return
OMB No. 1545-0001
Form
2018
Department of the Treasury
Go to www.irs.gov/CT1 for instructions and the latest information.
Internal Revenue Service
Name
Employer identification number (EIN)
Type
If final return,
Address (number and street)
RRB number
or
check here.
Print
City or town, state or province, country, and ZIP or foreign postal code
Part I
Railroad Retirement Taxes. On lines 1 through 12 below, enter the amount of compensation paid in 2018
for each tax. Then, multiply it by the rate shown and enter the tax.
Compensation
Rate
Tax
1
Tier 1 Employer Tax—Compensation (other than tips and sick pay) $
× 6.2%
= 1
2
Tier 1 Employer Medicare Tax—Compensation (other than tips
and sick pay)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
× 1.45% = 2
$
3
Tier 2 Employer Tax—Compensation (other than tips)
.
.
.
$
× 13.1% = 3
4
Tier 1 Employee Tax—Compensation (other than sick pay)
.
$
× 6.2%
= 4
5
Tier 1 Employee Medicare Tax—Compensation (other than sick
pay) (for tips, see instructions) .
.
.
.
.
.
.
.
.
.
.
$
× 1.45% = 5
6
Tier 1 Employee Additional Medicare Tax—Compensation (other
than sick pay) (for tips, see instructions) .
.
.
.
.
.
.
.
× 0.9%
= 6
$
7
Tier 2 Employee Tax—Compensation (for tips, see instructions)
$
× 4.9%
= 7
8
Tier 1 Employer Tax—Sick pay .
.
.
.
.
.
.
.
.
.
.
$
× 6.2%
= 8
9
× 1.45% = 9
Tier 1 Employer Medicare Tax—Sick pay
.
.
.
.
.
.
.
$
10
× 6.2%
= 10
Tier 1 Employee Tax—Sick pay
.
.
.
.
.
.
.
.
.
.
$
11
Tier 1 Employee Medicare Tax—Sick pay
.
.
.
.
.
.
.
$
× 1.45% = 11
12
Tier 1 Employee Additional Medicare Tax—Sick pay .
.
.
.
$
× 0.9%
= 12
13
13
Total tax based on compensation (add lines 1 through 12) .
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Adjustments to employer and employee railroad retirement taxes based on compensation. See the
instructions for line 14 and attach required statements.
Fractions of Cents $
±
Other $
= 14
15
Total railroad retirement taxes based on compensation (line 13 as adjusted by line 14) .
.
15
16
Total railroad retirement tax deposits for the year, including overpayment applied from a prior year
and overpayment applied from Form CT-1 X
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Balance due. If line 15 is more than line 16, enter the difference and see the instructions
17
.
.
.
18
Overpayment. If line 16 is more than line 15, enter the difference
$
Check one:
Apply to next return.
Send a refund.
• All filers: If line 15 is less than $2,500, don’t complete Part II or Form 945-A.
• Semiweekly schedule depositors: Complete Form 945-A and see the Part II instructions on page 2.
• Monthly schedule depositors: Complete Part II on page 2.
Yes. Complete the following.
No.
Third-
Do you want to allow another person to discuss this return with the IRS? See separate instructions.
Party
Personal identification
Designee’s
Phone
Designee
name
no.
number (PIN)
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
Sign
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.
Here
Print Your
Signature
Name and Title
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Use Only
Firm’s name
Firm’s EIN
Firm’s address
Phone no.
CT-1
For Privacy Act and Paperwork Reduction Act Notice, see back of payment voucher.
Form
(2018)
Cat. No. 16006S
2
Form CT-1 (2018)
Page
Part II
Record of Railroad Retirement Tax Liability
Complete the Monthly Summary of Railroad Retirement Tax Liability
On Form 945-A for each payday, enter the sum of your employee
below only if you were a monthly schedule depositor for the entire
and employer Tier 1 and Tier 2 taxes on the appropriate line.
year. Enter your Tier 1 and Tier 2 tax liability on the lines provided
Your total tax liability for the year (line V below or line M on Form
for each month.
945-A) must equal your total taxes for the year (Form CT-1, line 15).
If you were a semiweekly schedule depositor during any part of
Note: See the separate instructions for the deposit rules for railroad
the year or you accumulated $100,000 or more on any day during a
retirement taxes.
deposit period, you must complete Form 945-A, Annual Record of
Federal Tax Liability. Don’t complete the monthly summary below.
Monthly Summary of Railroad Retirement Tax Liability
Complete if Part I, line 15, is $2,500 or more and you were a monthly schedule depositor.
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Date compensation paid:
First month of quarter:
January
April
July
October
Tier 1 and Tier 2 taxes
I First month liability
February
May
August
November
Second month of quarter:
Tier 1 and Tier 2 taxes
II Second month liability
Third month of quarter:
March
June
September
December
Tier 1 and Tier 2 taxes
III Third month liability
IV Total for quarter, add
lines I, II, and III.
V
Total railroad retirement tax liability for the year. This must equal Part I, line 15
.
.
.
.
.
.
.
CT-1
Form
(2018)
3
Form CT-1 (2018)
Page
Form CT-1(V),
Payment Voucher
Purpose of Form
Specific Instructions
Complete Form CT-1(V) if you’re making a payment with
Box 1—Employer identification number (EIN). If you
Form CT-1. We will use the completed Form CT-1(V) to
don’t have an EIN, you may apply for one online by
credit your payment more promptly and accurately, and
visiting www.irs.gov/EIN. You may also apply for an EIN
to improve our service to you.
by faxing or mailing Form SS-4 to the IRS. If you haven’t
received your EIN by the due date of Form CT-1, write
Making Payments With Form CT-1
“Applied For” and the date you applied in this entry
space.
To avoid a penalty, make a payment with Form CT-1 only
if one of the following applies.
Box 2—Amount paid. Enter the amount paid with
Form CT-1.
• Your total railroad retirement taxes for the year (Form
CT-1, line 15) are less than $2,500 and you’re paying in
Box 3—Name and address. Enter your business name
full with a timely filed return.
and address as shown on Form CT-1.
• You’re a monthly schedule depositor making a payment
• Enclose your check or money order made payable to
in accordance with the Accuracy of Deposits Rule. See
“United States Treasury.” Be sure to enter your EIN,
the separate instructions for details. This amount may be
“Form CT-1,” and the tax period on your check or money
$2,500 or more.
order. Don’t send cash. Don’t staple Form CT-1(V) or your
payment to Form CT-1 or to each other.
Otherwise, you must make deposits by electronic funds
transfer. Don’t use Form CT-1(V) to make federal tax
• Detach Form CT-1(V) and send it with your payment
deposits. See Electronic Deposit Requirement in the
and Form CT-1 to the address in the Instructions for
separate instructions.
Form CT-1.
Use Form CT-1(V) when paying any amount
!
with Form CT-1. However, if you pay an amount
with Form CT-1 that should’ve been deposited,
CAUTION
you may be subject to a penalty. See Penalties
and Interest in the separate instructions.
Detach Here and Mail With Your Payment and Form CT-1.
Form CT-1(V)
Payment Voucher
OMB No. 1545-0001
2018
Department of the Treasury
Use this voucher when making a payment with Form CT-1.
Internal Revenue Service
1
Enter your employer identification number (EIN)
2
Dollars
Cents
Enter the amount of your payment.
Make your check or money order payable to “United States Treasury.”
3
Enter your business name.
Enter your address.
Enter city or town, state or province, country, and ZIP or foreign postal code.
4
Form CT-1 (2018)
Page
Privacy Act and Paperwork Reduction Act Notice. We
Columbia, and U.S. commonwealths and possessions for
ask for the information on this form to carry out the
use in administering their tax laws. We may also disclose
Internal Revenue laws of the United States. You’re
this information to other countries under a tax treaty, to
required to give us this information. We need it to ensure
federal and state agencies to enforce federal nontax
that you’re complying with these laws and to allow us to
criminal laws, or to federal law enforcement and
figure and collect the right amount of tax. Our authority to
intelligence agencies to combat terrorism.
ask for information is found in sections 6001, 6011, and
The time needed to complete and file Form CT-1 will
6012(a) and their regulations. Section 6109 requires you
vary depending on individual circumstances. The
to provide your identifying number on the return. If you
estimated average time is:
don’t provide the information we ask for, or provide false
Recordkeeping . . . . . . . . . .
8 hr., 36 min.
or fraudulent information, you may be subject to
penalties.
Learning about the law or the form . .
2 hr., 7 min.
You’re not required to provide the information
Preparing, copying, assembling, and
requested on a form that is subject to the Paperwork
sending the form to the IRS . . . . . 4 hr., 45 min.
Reduction Act unless the form displays a valid OMB
If you have comments concerning the accuracy of
control number. Books and records relating to a form or
these time estimates or suggestions for making Form
its instructions must be retained as long as their contents
CT-1 simpler, we would be happy to hear from you. You
may become material in the administration of any Internal
can send us comments from www.irs.gov/
Revenue law.
FormComments. Or write to: Internal Revenue Service,
Generally, tax returns and return information are
Tax Forms and Publications Division, 1111 Constitution
confidential, as required by section 6103. However,
Ave. NW, IR-6526, Washington, DC 20224. Don’t send
section 6103 allows or requires the IRS to disclose or give
Form CT-1 to this address. Instead, see Where To File in
the information shown on your tax return to others as
the Instructions for Form CT-1.
described in the Code. For example, we may disclose
your tax information to the Department of Justice for civil
and criminal litigation, and to cities, states, the District of

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