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

Form

CT-1 X:

Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund

(Rev. March 2021)

Department of the Treasury — Internal Revenue Service

Employer identification number
(EIN)

OMB No. 1545-0001

Return You're Correcting ...

—

Enter the calendar year of the return
you're correcting:

RRB number

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

Street

City

Foreign country name

Suite or room number

State

Foreign province/county

ZIP code

Enter the date you discovered errors:

(MM / DD / YYYY)

Foreign postal code

Read the separate instructions before completing this form. Use this form to correct errors made on Form CT-1, Employer's Annual
Railroad Retirement Tax Return. Use a separate Form CT-1 X for each year that needs correction. Type or print within the boxes. You
MUST complete all four pages. Don't attach this form to Form CT-1 unless you're reclassifying workers; see the instructions for line 34.
Part 1:

Select ONLY one process. See page 5 for additional guidance.

1. Adjusted railroad retirement tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts
and you would like to use the adjustment process to correct the errors. You must check this box if you're correcting both underreported and
overreported amounts on this form. The amount shown on line 26, if less than zero, may only be applied as a credit to your Form CT-1 for
the tax period in which you're 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 of the
amount shown on line 26. Don't check this box if you're correcting ANY underreported amounts on this form.

Part 2:

Complete the certifications.

3. I certify that I've 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're correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you're correcting overreported
amounts, for purposes of the certifications on lines 4 and 5, Employee Railroad Retirement Tax Act (RRTA) taxes consist of Tier 1 Employee
tax, Tier 1 Employee Medicare tax, and Tier 2 Employee tax. Employer RRTA taxes consist of Tier 1 Employer tax, Tier 1 Employer Medicare
tax, and Tier 2 Employer tax. Form CT-1 X can’t be used to correct overreported amounts of Tier 1 Employee Additional Medicare Tax unless
the amounts weren't withheld from employee compensation.
4. If you checked line 1 because you're adjusting overreported amounts, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected RRTA taxes for prior years. I have a written statement from each
affected employee stating that he or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for the
overcollection.
b. The adjustments are only for Employer RRTA taxes. I couldn't find the affected employees or each affected employee didn't give me a
written statement that he or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for the overcollection.
c. The adjustment is for RRTA taxes and/or Tier 1 Employee Additional Medicare Tax that I didn't withhold from employee compensation.
5. If you checked line 2 because your'e claiming a refund or abatement of overreported RRTA taxes, check all that apply.
You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected Employee RRTA taxes for prior years. I have a written statement from
each affected employee stating that he or she hasn't claimed (or the claim was rejected) and won't 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 Employee RRTA taxes overcollected in prior years.
I also have a written statement from each affected employee stating that he or she hasn't claimed (or the claim was rejected) and won't
claim a refund or credit for the overcollection.
c. The claim is for Employer RRTA taxes only. I couldn't find the affected employees; each affected employee didn't give me a written consent
to file a claim for Employee RRTA taxes; or each affected employee didn't give me a written statement that he or she hasn't claimed (or the
claim was rejected) and won't claim a refund or credit for the overcollection.
d. The claim is for RRTA taxes and/or Tier 1 Employee Additional Medicare Tax that I didn't withhold from employee compensation.
Next ■▶
For Paperwork Reduction Act Notice, see the separate instructions.

www.irs.gov/CT1X

Cat. No. 20338T

Form CT-1

X (Rev. 3-2021)

Name

Employer identification number (EIN)

Part 3:

Enter the corrections for the calendar year you're correcting. If any line doesn't apply, leave it blank.
Column 2

Column 1
Total corrected
amount (for ALL
employees)

6.
7.
8.
9.

10.

11.

Correcting Calendar Year (YYYY)

Tier 1 Employer Tax—
Compensation
(Form CT-1, line 1)
Tier 1 Employer Medicare Tax—
Compensation
(Form CT-1, line 2)

—

.

—

.

.

—

.

.

—

.

.

—

.

Tier 1 Employee Medicare Tax—
Compensation
(Form CT-1, line 5)

.

—

.

Tier 1 Employee Additional
Medicare Tax—Compensation
(other than sick pay) (Form CT-1,
line 6)

.

—

.

Tier 2 Employer Tax—
Compensation
(Form CT-1, line 3)
Tier 1 Employee Tax—
Compensation
(Form CT-1, line 4)

Column 3

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

Column 4

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

=

=

× 0.062 =

.

=

× 0.0145 =

.

=

See
instructions

.

=

× 0.062 =

.

=

× 0.0145 =

.

=

Tax correction

× 0.009* =

.

.

.

.

.

.

.

*Certain compensation reported in Column 3 shouldn't be multiplied by 0.009. See instructions.

12.
13.
14.
15.
16.
17.

Tier 2 Employee Tax—
Compensation (Form CT-1, line 7)

.

—

.

Tier 1 Employer Tax—Sick Pay
(Form CT-1, line 8)

.

—

.

Tier 1 Employer Medicare Tax—
Sick Pay (Form CT-1, line 9)

.

—

.

Tier 1 Employee Tax—Sick Pay
(Form CT-1, line 10)

.

—

.

Tier 1 Employee Medicare Tax—
Sick Pay (Form CT-1, line 11)

.

—

.

Tier 1 Employee Additional
Medicare Tax—Sick Pay (Form
CT-1, line 12)

.

—

.

=

See
instructions

.

=

× 0.062 =

.

=

× 0.0145 =

.

=

× 0.062 =

.

=

× 0.0145 =

.

=

× 0.009* =

.

.
.
.
.
.

.

*Certain compensation reported in Column 3 shouldn't be multiplied by 0.009. See instructions.

18.
19.

20.

Tax Adjustments (Form CT-1, line
14)

.

—

.

Nonrefundable portion of credit
for qualified sick and family leave
compensation (Form CT-1, line 16)

.

—

.

Nonrefundable portion of employee
retention credit (Form CT-1, line 17)

.

—

.

21.

Subtotal. Combine the amounts on lines 6 through 20 of Column 4.

22.

Deferred amount of the Tier 1
Employer Tax (Form CT-1, line 21)

.

—

.

23.

Deferred amount of the Tier 1
Employee Tax (Form CT-1, line 22)

.

—

.

24.

Refundable portion of credit for
qualified sick and family leave
compensation (Form CT-1, line 23)

.

—

.

Refundable portion of employee
retention credit (Form CT-1, line 24)

.

—

.

25.

.

=

=
=
.

.

.

=
=

=
=

.

.

.

.

.

See
instructions

.

.

See
instructions

.

.

See
instructions

.

.

.

.

.

.

.

.

.

See
instructions

.

.

See
instructions

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.

See
instructions

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See
instructions

.
Next ■▶

Page 2

Form CT-1

X (Rev. 3-2021)

Name

Employer identification number (EIN)

Part 3:
26.

Correcting Calendar Year (YYYY)

Enter the corrections for the calendar year you're correcting. If any line doesn't apply, leave it blank. (continued)

Total. Combine the amount on lines 21 through 25 of Column 4 . . . . . . . . . . . . . .
.
If line 26 is less than zero:
• 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're
filing this form.
• If you checked line 2, this is the amount you want refunded or abated.
If line 26 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on
how to pay, see Amount you owe in the instructions for line 26.
Column 2

Column 1
Total corrected
amount (for ALL
employees)

—

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

27.

Qualified sick leave
compensation (Form CT-1, line 30)

.

—

.

28.

Qualified health plan expenses
allocable to qualified sick leave
compensation (Form CT-1, line 31)

.

—

.

Qualified family leave
compensation (Form CT-1, line 32)

.

—

.

Qualified health plan expenses
allocable to qualified family leave
compensation (Form CT-1, line 33)

.

—

.

Qualified compensation for the
employee retention credit (Form
CT-1, line 34)

.

—

.

Qualified health plan expenses
allocable to qualified
compensation for the employee
retention credit (Form CT-1, line 35)

.

—

.

29.
30.

31.

32.

Page 3

Column 3

=
=

=
=

=

=

=

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

.

.
.

.

.

.

Form CT-1

X (Rev. 3-2021)

Name

Employer identification number (EIN)

Part 4:

Correcting Calendar Year (YYYY)

Explain your corrections for the calendar year you're correcting.

33.

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 35.

34.

Check here if any corrections involve reclassified workers. Explain on line 35.

35.

You must give us a detailed explanation for how you determined your corrections. See the instructions.

Part 5:

Sign here. You must complete all four 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, including any
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 here

Sign your
name here
Date

Print your
title here

/

/

Best daytime phone

Paid Preparer Use Only

Check if you're self-employed

Preparer’s name

PTIN

Preparer’s signature

Date

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

EIN

Address

Phone

City
Page 4

State

.

.

/

.

.

.

.

.

/

ZIP code

Form CT-1

X (Rev. 3-2021)

Type of errors
you're
correcting

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

Underreported
amounts
ONLY

Use the adjustment process to correct underreported amounts.
• Check the box on line 1.
• Pay the amount you owe from line 26 by the time you file Form CT-1 X.

Overreported
amounts
ONLY

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

If you're 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 the claim
process to correct the overreported amounts.
Choose the adjustment process if you want the
amount shown on line 26 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 26 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're 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're 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 26.
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 26 by the time 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're 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 both the adjustment process and
the 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 26 by the time 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.

Page 5

Form CT-1

X (Rev. 3-2021)