Employer's Annual Railroad Retirement Tax Return

ICR 201107-1545-017

OMB: 1545-0001

Federal Form Document

ICR Details
1545-0001 201107-1545-017
Historical Active 200812-1545-008
TREAS/IRS EC-1545-0001-017
Employer's Annual Railroad Retirement Tax Return
Revision of a currently approved collection   No
Approved without change 12/21/2011
Retrieve Notice of Action (NOA) 10/26/2011
  Inventory as of this Action Requested Previously Approved
12/31/2014 36 Months From Approved 12/31/2011
2,400 0 3,317
39,455 0 56,364
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

  76 FR 30431 05/25/2011
76 FR 66355 10/26/2011

  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 2,400 3,317 0 0 -917 0
Annual Time Burden (Hours) 39,455 56,364 0 0 -16,909 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
The change in burden is a Change Due to Adjustment in Agency Estimate: -Per the program manager, the new projected number of annual responses is 1,900 for the Form CT-1. This resulted in a 917 decrease in annual number of responses and a 16,909 decrease in the total annual time burden.

R. Holmes 202 622-3685


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:
    (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;
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.

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