Form CT-1 X CT-1 X Adjusted Employer's Annual Railroad Retirement Tax Retur

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I.R.S. SPECIFICATIONS

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INSTRUCTIONS TO PRINTERS
FORM CT-1 X, PAGE 1 of 4
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

CT-1 X:

Form
(January 2009)

Action

Date

Signature

O.K. to print
Revised proofs
requested

Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund
Department of the Treasury — Internal Revenue Service

(EIN)
Employer identification number

OMB No. 1545-0001

Return You Are Correcting ...

—

Enter the calendar year of the return
you are correcting:

RRB number

(YYYY)
Name (as shown on latest Form CT-1)

Address
Number

Street

City

Suite or room number

State

Enter the date you discovered errors:
/

ZIP code

Use this form to correct errors made on Form CT-1, Employer’s Annual Railroad Retirement
Tax Return, for one year only.
Please type or print within the boxes. Do no attach this form to Form CT-1.
You MUST complete all three pages. Read the instructions before you complete this form.

/

(MM / DD / YYYY)

Part 1: Select ONLY one process.

1. Adjusted employment tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts and
would like to use the adjustment process to correct the errors. You must check this box if you are correcting both underreported and
overreported amounts on this form. The amount shown on line 19, if less than 0, may only be applied as a credit to your Form CT-1 for
the tax period in which you are 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
for the amount shown on line 19. Do not check this box if you are correcting ANY underreported amounts on this form.

Part 2: Complete the certifications.
3. I certify that I have 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 are correcting underreported amounts only, go to Part 3 (skip lines 4 and 5).
4. If you checked line 1 because you are adjusting overreported amounts, check all that apply. (Check at least one.)
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected federal income tax for the current year and the overcollected
social security and Medicare tax for current and prior years. For adjustments of employee social security and Medicare tax
overcollected in prior years, I have a written statement from each employee stating that he or she has not claimed (or the claim
was rejected) and will not claim a refund or credit for the overcollection.
b. The adjustment of social security tax and Medicare tax is for the employer’s share only. I could not find the affected employees or
each employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not claim a
refund or credit for the overcollection.
c. The adjustment is for federal income tax, social security tax, and Medicare tax that I did not withhold from employee wages.
5. If you checked line 2 because you are claiming a refund or abatement of overreported employment taxes, check all that apply.
(Check at least one.)
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security and Medicare tax. For claims of employee
social security and Medicare tax overcollected in prior years, I have a written statement from each employee stating that he or she
has not claimed (or the claim was rejected) and will not 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 the employee’s share of social security
and Medicare tax. For refunds of employee social security and Medicare tax overcollected in prior years, I also have a written
statement from each employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or
credit for the overcollection.
c. The claim for social security tax and Medicare tax is for the employer’s share only. I could not find the affected employees; or each
employee did not give me a written consent to file a claim for the employee’s share of social security and Medicare tax; or each
employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not claim a refund
or credit for the overcollection.
d. The claim is for social security tax and Medicare tax that I did not withhold from employee wages.

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Cat. No. 20338T

Form

CT-1 X

(1-2009)

2
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM CT-1 X, PAGE 2 of 4
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Name

Employer identification number (EIN)

Calendar Year (YYYY)

Part 3: Enter the corrections for this year. If any line does not apply, leave it blank.
Column 1

Column 2

Total corrected
amount (for ALL
employees)

Amount originally
reported or as
previously corrected
(for ALL employees)

—

Column 3

=

Column 4

Difference
(If this amount is a
negative number,
use a minus sign.)

Tax correction

6. Tier I employer tax–
compensation
(from line 1 of Form CT-1)

.

—

.

=

.

3 .062

=

.

7. Tier I employer Medicare tax–
compensation
(from line 2 of Form CT-1)

.

—

.

=

.

3 .0145 =

.

.

—

.

See
instructions

.

.

—

.

10. Tier I employee Medicare tax–
compensation
(from line 5 of Form CT-1)

.

—

.

11. Tier II employee tax–
compensation
(from line 6 of Form CT-1)

.

—

.

.

—

.

.

—

.

.

—

.

.

—

.

16. Tax adjustments
(from line 12 of Form CT-1)

.

—

.

17. Special addition to compensation
for Tier 1 taxes

.

—

.

18. Special addition to compensation
for Tier 1 Medicare taxes

.

—

.

8. Tier II employer tax–
compensation
(from line 3 of Form CT-1)
9. Tier I employee tax–
compensation
(from line 4 of Form CT-1)

12. Tier I employer tax–sick pay
(from line 7 of Form CT-1)
13. Tier I employer Medicare tax–
sick pay
(from line 8 of Form CT-1)
14. Tier I employee tax–sick pay
(from line 9 of Form CT-1)
15. Tier I employee Medicare tax–
sick pay
(from line 10 of Form CT-1)

=

=

=
=

=

=

=

=

=

=

=

.

.

3 .062

=

.

.

3 .0145 =

.

.

See
instructions

.

.

3 .062

=

.

.

3 .0145 =

.

.

3 .062

=

.

.

3 .0145 =

.

.

See
instructions

.

.

See
instructions

.

.

See
instructions

.

.

19. Total. Combine the amounts in lines 6 through 18 of Column 4
If line 19 is less than 0:
● 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 are
filing this form.
● If you checked line 2, this is the amount you want refunded or abated.

If line 19 is more than 0, this is the amount you owe. Pay this amount when you file this return. Go to Amount You Owe on page
X of the instructions.
Next ©
Page

2

Form

CT-1 X

(1-2009)

2
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM CT-1 X, PAGE 3 of 4
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Name

Calendar Year (YYYY)

Employer identification number (EIN)

Part 4: Explain your corrections for this year.
20.

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 22.

21.

Check here if any corrections involve reclassified workers. Explain on line 22.

22.

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 for refund or abatement and
any schedules or statements that are attached, and to the best of my knowledge and belief, they are 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

Date

Print your
title here
/

Best daytime phone (

/

Paid preparer’s use only

Preparer’s
SSN/PTIN

Preparer’s signature

Date

Firm’s name (or yours if
self-employed)

EIN

Address

Phone

Page

3

–

Check if you are self-employed

Preparer’s name

City

)

State

/

(

/

)

–

ZIP code
Form

CT-1 X

(1-2009)

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM CT-1 X PAGE 4 of 4
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: 73⁄ 4 " FROM TOP (31⁄ 4 " FROM BOTTOM)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Type of errors
you are
correcting

Form CT-1 X: Which process should you use?

Underreported
amounts
ONLY

Use the adjustment process to correct underreported amounts.

Overreported
amounts
ONLY

The process you
use depends on
when you file
Form CT-1 X.

● Check the box on line 1.
● Pay the amount you owe from line 19 when you file Form CT-1 X.
If you are filing Form CT-1 X
MORE THAN 90 days before
the period of limitations on
credit or refund for Form
CT-1 expires . . .

Choose either process to correct the
overreported amounts.
Choose the adjustment process if you want the
amount shown on line 19 credited to your Form
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 19 refunded to you or
abated. Check the box on line 2.

BOTH
underreported
and
overreported
amounts

The process you
use depends on
when you file
Form CT-1 X.

If you are filing Form CT-1 X
WITHIN 90 days of the
expiration of the period of
limitations on credit or refund
for Form CT-1 . . .

You must use the claim process to correct the
overreported amounts. Check the box on line 2.

If you are filing Form CT-1 X
MORE THAN 90 days before
the period of limitations on
credit or refund for Form CT-1
expires . . .

Choose either the adjustment process or both
the adjustment process and the claim process
when you correct both underreported and
overreported amounts.
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 19.
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 19 when 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 are filing Form CT-1 X
WITHIN 90 days of the
expiration of the period of
limitations on credit or
refund for Form 941 or Form
CT-1 . . .

You must use both the adjustment process and
claim process.
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 19 when 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.
Form

CT-1 X

(1-2009)