Instructions for Form CT-1 - Introductory Material
For the latest information about developments related to Form CT-1 and its instructions, such as legislation enacted after
they were published, go to www.irs.gov/ct1.
VOW to Hire Heroes Act of 2011.
On November 21, 2011, the President signed into law the VOW to Hire Heroes Act of 2011. This new law provides an expanded
work opportunity tax credit to businesses that hire eligible unemployed veterans and, for the first time, also makes part
of the credit available to certain tax-exempt organizations. Businesses claim the credit as part of the general business credit
and tax-exempt organizations claim it against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified
Tax-Exempt Organizations Hiring Qualified Veterans. The liability reported on Form CT-1 is not reduced by the amount of the
credit. The credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before
January 1, 2013. For more information about the credit, visit www.irs.gov/form5884c
Tier I Employee tax rate for 2012.
The Tier I Employee tax rate is 4.2%, unchanged from 2011. For 2012 tax rates and compensation bases, see Employer and Employee Taxes—Tax Rates and Compensation Bases
Change of Address.
Use Form 8822–B, Change of Address — Business, to notify the IRS of an address change.
Correcting a previously filed Form CT-1.
If you discover an error on a previously filed Form CT-1, make the correction using Form CT-1 X, Adjusted Employer's
Annual Railroad Retirement Tax Return or Claim for Refund. Form CT 1-X is filed separately from Form CT-1. For more information,
see section 13 of Pub. 15 (Circular E), Employer's Tax Guide, or visit IRS.gov and enter the words “correcting employment taxes
” in the search box.
Federal tax deposits must be made by electronic funds transfer.
You must use electronic funds transfer to make all federal tax deposits. Generally, electronic funds transfers are
made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can arrange for your tax
professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Also,
you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service
provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service,
or other third party may have a fee.
To get more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www.eftps.gov
, or call 1-800-555-4477 or 1-800-733-4829 (TDD). Additional information about EFTPS is also available in Pub. 966, Electronic
Federal Tax Payment System: A Guide to Getting Started.
Paid preparers must sign Form CT-1.
Paid preparers must complete and sign the paid preparer's section of Form CT-1.
Employers are responsible for ensuring that tax returns are filed and deposits and payments are made, even if the
employer contracts with a third party. The employer remains liable if the third party fails to perform a required action.
Where can you get telephone help?
You can call the IRS toll free at 1-800-829-4933 (Business and Specialty Tax Line) or 1-800-829-4059 (TDD/TTY for
persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday 7 a.m.–7 p.m. local time (Alaska and Hawaii
follow Pacific time) for answers to your questions about completing Form CT-1, tax deposit rules, or obtaining an employer
identification number (EIN).
Pub. 15 (Circular E), Employer's Tax Guide, contains information for withholding, depositing, reporting, and paying over employment
Pub. 15-A, Employer's Supplemental Tax Guide, contains specialized and detailed employment tax information supplementing the
basic information provided in
Pub. 15 (Circular E).
Pub. 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types
of noncash compensation.
Pub. 915, Social Security and Equivalent Railroad Retirement Benefits, contains the federal income tax rules for social security
benefits and equivalent Tier I railroad retirement benefits.
The Railroad Retirement Board (RRB) website at
www.rrb.gov contains additional employer reporting information and instructions.
You can order forms and publications by calling 1-800-TAX-FORM (1-800-829-3676) or visiting www.irs.gov/formspubs
Photographs of Missing Children
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring
these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.