Employer's Annual Railroad Retirement Tax Return

ICR 200812-1545-008

OMB: 1545-0001

Federal Form Document

ICR Details
1545-0001 200812-1545-008
Historical Active 200804-1545-009
Employer's Annual Railroad Retirement Tax Return
No material or nonsubstantive change to a currently approved collection   No
Approved without change 02/23/2009
Retrieve Notice of Action (NOA) 12/23/2008
  Inventory as of this Action Requested Previously Approved
10/31/2011 10/31/2011 10/31/2011
3,317 0 2,817
56,364 0 46,359
0 0 0

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.

US Code: 26 USC 3201 Name of Law: Rate of tax
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

Not associated with rulemaking

  73 FR 6562 02/04/2008
73 FR 50667 08/26/2008

  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
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.

R. Holmes 202 622-3685


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