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

Form

CT-1

Employer’s Annual Railroad Retirement Tax Return

Department of the Treasury
Internal Revenue Service
Name

▲

Please
type or
print.

Part I

▶

c

2010

See the separate instructions.
Employer identification number (EIN)

Address (number and street)

RRB number

City, state, and ZIP code

Calendar year

If final return,
check here. ▶

Railroad Retirement Taxes. On lines 1 through 10 below, enter the amount of compensation for each tax.
Then, multiply it by the rate shown and enter the tax.
Compensation

1a

OMB No. 1545-0001

Tier I Employer Tax—Compensation (other than tips and sick
pay) paid in 2010 to all employees . . . . . . . . .
$
Number of qualified employees paid exempt compensation (including sick
pay) after March 31 . . . . . . . . . . . . . . . . . .

Rate
× 6.2%

1c

Tax
= 1b
See instructions for
definition of “qualified
employees” and
“exempt compensation.”

d Tier I Employer Tax—Exempt compensation (other than tips and
sick pay) paid to qualified employees after March 31 . . .
$
× 6.2% =
f Net Tier I Employer Tax—Compensation (other than tips and sick pay) paid in 2010. Line 1b minus
line 1e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Tier I Employer Medicare Tax—Compensation (other than tips
and sick pay) paid in 2010 . . . . . . . . . . . .
$
× 1.45% =
3
Tier II Employer Tax—Compensation (other than tips) paid in 2010 $
× 12.1% =
4
Tier I Employee Tax—Compensation (other than sick pay) paid
in 2010
. . . . . . . . . . . . . . . . . .
$
× 6.2% =
5
Tier I Employee Medicare Tax—Compensation (other than sick
pay) paid in 2010 (for tips, see instructions) . . . . . .
$
× 1.45% =
6
Tier II Employee Tax—Compensation (for tips, see instructions)
paid in 2010 . . . . . . . . . . . . . . . . .
$
× 3.9% =
7a Tier I Employer Tax—Sick pay paid in 2010 to all employees .
$
× 6.2% =
c Tier I Employer Tax—Exempt sick pay paid to qualified
employees after March 31 . . . . . . . . . . . .
$
× 6.2% =
e Net Tier I Employer Tax—Sick pay paid in 2010. Line 7b minus line 7d . . . . . . . . . .
8
Tier I Employer Medicare Tax—Sick pay paid in 2010 . . .
$
× 1.45% =
9
Tier I Employee Tax—Sick pay paid in 2010 . . . . . .
$
× 6.2% =
10
Tier I Employee Medicare Tax—Sick pay paid in 2010 . . .
$
× 1.45% =
11
Total tax based on compensation (add lines 1f through 6 and lines 7e through 10) . . . . . .
12
Adjustments to employer and employee railroad retirement taxes based on compensation. See the
instructions for line 12 and attach required statements.
± Other $
Fractions of Cents $
=
▶
13
Total railroad retirement taxes based on compensation (line 11 adjusted by line 12) . . .
For Privacy Act and Paperwork Reduction Act Notice, see back of payment voucher.

Cat. No. 16006S

1e
1f
2
3
4
5
6
7b
7d
7e
8
9
10
11

12
13
Form CT-1 (2010)

Page 2

Form CT-1 (2010)

Part I

Railroad Retirement Taxes (continued)

Rate
Tax
Compensation
14
Total railroad retirement tax deposits for the year, including overpayment applied from a prior year
and overpayment applied from Form CT-1 X . . . . . . . . . . . . . . . . . .
14
15a Number of qualified employees paid exempt compensation (including sick
pay) March 19-31 (see instructions) . . . . . . . . . . . . .
15a
b Exempt compensation (other than tips) paid to qualified
employees March 19-31 . . . . . . . . . . . . .
$
× 6.2% = 15c
16
Add lines 14 and 15c . . . . . . . . . . . . . . . . . . . . . . . . . .
16
17
Balance due (subtract line 16 from line 13). Pay to the “United States Treasury” (see instructions).
17
Pay using EFTPS or complete Form CT-1(V), Payment Voucher, and enclose with return and payment.
18
Overpayment. If line 16 is more than line 13, enter overpayment here ▶ $
and check if you want it:
Applied to next return or
Refunded.
• All filers: If line 13 is less than $2,500, do not complete Part II or Form 945-A.
• Semiweekly schedule depositors: Complete Form 945-A and see the Part II instructions below.
• Monthly schedule depositors: Complete Part II below.
Yes. Complete the following.
No.
ThirdDo you want to allow another person to discuss this return with the IRS (see the instructions)?
Party
Phone
Personal identification
Designee’s
Designee name ▶
▶
▶
no.
number (PIN)

Sign
Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
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.

Print Your
Name and Title ▶

Signature ▶

Paid
Preparer
Use Only
Part II

Print/Type preparer’s name
Firm’s name

Date ▶

Preparer’s signature

Date

Check
if
self-employed

▶

PTIN

Firm's EIN ▶

Firm’s address ▶

Phone no.

Record of Railroad Retirement Tax Liability

Complete the Monthly Summary of Railroad Retirement Tax Liability
below only if you were a monthly schedule depositor for the entire
year. Enter your Tier I and Tier II tax liability on the lines provided for
each month.
If you were a semiweekly schedule depositor during any part of
the year or you accumulated $100,000 or more on any day during a
deposit period, you must complete Form 945-A, Annual Record of
Federal Tax Liability. Do not complete the monthly summary below.

On Form 945-A for each payday, enter the sum of your employee
and employer Tier I and Tier II taxes on the appropriate line.
Your total tax liability for the year (line V below or line M on Form
945-A) should equal your total taxes for the year (line 13, Form
CT-1). Otherwise, you may be charged a failure-to-deposit penalty.
Note. See the instructions for the deposit rules for railroad
retirement taxes.

Monthly Summary of Railroad Retirement Tax Liability
Complete if Part I, line 13, is $2,500 or more and you were a monthly schedule depositor.

Date compensation paid:
First month of quarter:

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

February

May

August

November

March

June

September

December

January

April

July

October

Tier I and Tier II taxes
I First month liability ▶
Second month of quarter:
Tier I and Tier II taxes
II Second month liability ▶
Third month of quarter:
Tier I and Tier II 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 should equal Part I, line 13

.

.

.

.

.

.

▶
Form CT-1 (2010)

Page 3

Form CT-1 (2010)

Form CT-1(V),
Payment Voucher
Purpose of Form
Complete Form CT-1(V), Payment Voucher, if you are
making a payment with Form CT-1, Employer’s Annual
Railroad Retirement Tax Return. We will use the
completed Form CT-1(V) to credit your payment more
promptly and accurately, and to improve our service to
you.
If you have your return prepared by a third party and a
payment is required with that return, provide Form
CT-1(V) to the return preparer.

Making Payments With Form CT-1
To avoid a penalty, make a payment with Form CT-1 only
if one of the following applies.
• Your total railroad retirement taxes for the year (line 13
on Form CT-1) are less than $2,500 and you are paying in
full with a timely filed return, or
• You are a monthly schedule depositor making a
payment in accordance with the Accuracy of Deposits
Rule. See the separate instructions for details. This
amount may be $2,500 or more.
Otherwise, you must deposit the amount by electronic
funds transfer. Do not use Form CT-1(V) to make federal
tax deposits. See Electronic Deposit Requirement in the
separate instructions.

▼

Specific Instructions
Box 1—Employer identification number (EIN). Use the
same EIN that you entered on Form CT-1. If you do not
have an EIN, you may apply for one online. Go to the IRS
website at www.irs.gov/businesses/small and click on the
“Employer ID Numbers (EINs)” link. You may also apply
for an EIN by calling 1-800-829-4933, or you can fax or
mail Form SS-4, Application for Employer Identification
Number, to the IRS.
Box 2—Amount paid. Enter the amount paid with Form
CT-1.
Box 3—Name and address. Enter your business name
and address as shown on Form CT-1.
• Enclose your check or money order made payable to
the “United States Treasury.” Be sure to enter your EIN,
“Form CT-1,” and the tax period on your check or money
order. Do not send cash. Do not staple Form CT-1(V) or
your payment to Form CT-1 or to each other.
• Detach Form CT-1(V) and send it with your payment
and Form CT-1 to the address in the Instructions for Form
CT-1.

Detach Here and Mail With Your Payment and Form CT-1.

Form CT-1(V)
Department of the Treasury
Internal Revenue Service
1

Caution. 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 have been deposited, you may be
subject to a penalty. See Penalties and Interest in the
separate instructions.

Enter your employer identification number (EIN)

Payment Voucher
▶

▼

OMB No. 1545-0001

2010

Use this voucher when making a payment with Form CT-1.
2

3

Enter the amount of your payment. ▶
Enter your business name.
Enter your address.
Enter your city, state, and ZIP code.

Dollars

Cents

Form CT-1 (2010)

Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on this form to carry out the
Internal Revenue laws of the United States. You are
required to give us this information. We need it to ensure
that you are complying with these laws and to allow us to
figure and collect the right amount of tax. Our authority to
ask for information is found in sections 6001, 6011, and
6012(a) and their regulations. Section 6109 requires you
to provide your identifying number on the return. If you do
not provide the information we ask for, or provide false or
fraudulent information, you may be subject to penalties.
We may disclose this information to the Department of
Justice for civil or criminal litigation, and to cities, states,
the District of Columbia, and U.S. territories and
possessions for use in administering their tax laws. We
may also disclose this information to other countries
under a tax treaty, to federal and state agencies to
enforce federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat
terrorism.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or

Page 4

its instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The time needed to complete and file Form CT-1 will
vary depending on individual circumstances. The
estimated average time is:
Recordkeeping, Part I, 10 hr., 31 min.; Part II, 4 hr., 4
min.; Learning about the law or the form, Part I, 2 hr., 1
min.; Preparing, copying, assembling, and sending the
form to the IRS, Part I, 4 hr., 39 min.; Part II, 4 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making Form
CT-1 simpler, we would be happy to hear from you. You
can write to the Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send Form CT-1 to this address. Instead, see
Where To File in the Instructions for Form CT-1.