Employer's Annual Railroad Retirement Tax Return

Forms and Documents

Document Name	Status
Form CT-1 X CT-1 X - Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund Form	New
Form CT-1 Employer's Annual Railroad Retirement Tax Return Form	Unchanged
Summary of Changes for Form CT.doc Justification for No Material/Nonsubstantive Change	2008-12-07

IC Document Collections

IC ID	Document Title	Status
187434	CT-1 X - Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund Form	New
16710	Employer's Annual Railroad Retirement Tax Return Form	Unchanged

ICR Details

OMB Control No: 1545-0001	ICR Reference No: 200812-1545-008
Status: Historical Active	Previous ICR Reference No: 200804-1545-009
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Railroad Retirement Tax Return
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/23/2009
	Date Received in OIRA: 12/23/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2011	10/31/2011	10/31/2011
Responses	3,317	0	2,817
Time Burden (Hours)	56,364	0	46,359
Cost Burden (Dollars)	0	0	0

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Abstract: Railroad employers are required to file an annual return to report employer and employee Railroad Retirement Tax Act (RRTA). Form CT-1 is used for this purpose. IRS uses the information to insure that the employer has paid the correct tax.

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Authorizing Statute(s): US Code: 26 USC 3201 Name of Law: Rate of tax
  

Citations for New Statutory Requirements: US Code: 26 USC 6205 Name of Law: Special rules applicable to certain employment taxes
US Code: 26 USC 6413 Name of Law: Special rules applicable to certain employment taxes

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 6562	02/04/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 50667	08/26/2008
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Employer's Annual Railroad Retirement Tax Return	CT-1	Employer's Annual Railroad Retirement Tax Return
CT-1 X - Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund	CT-1 X	Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	3,317	2,817	500	0	0	0
Annual Time Burden (Hours)	56,364	46,359	10,005	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Treasury Decision 9405 changed the process for adjusting railroad retirement taxes reported on Form CT-1, Employer’s Annual Railroad Retirement Tax Return, and for filing a claim for refund of railroad retirement taxes. Treasury Decision 9405, 2008-32 I.R.B. 293, is available at www.irs.gov/irb/2008-32_irb/ar13.html.

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Annual Cost to Federal Government: $15,699

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 12/23/2008

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