Internal Revenue Service United States Department of the Treasury

Instructions for Form CT-1 (2012)

Employer's Annual Railroad Retirement Tax Return

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • Instructions for Form CT-1 - Introductory Material
    • Future Developments
    • What's New
      • Reminders
        • Photographs of Missing Children
      • General Instructions
        • Purpose of Form CT-1
        • Who Must File
        • Where To File
        • When To File
        • Definitions
          • Compensation
        • Employer and Employee Taxes
          • Tax Rates and Compensation Bases
          • Employer Taxes
          • Employee Taxes
        • Depositing Taxes
          • Lookback Period
          • When To Deposit
          • Electronic Deposit Requirement
        • Penalties and Interest
        • Specific Instructions
          • Line 1—Tier I Employer Tax
          • Line 2—Tier I Employer Medicare Tax
          • Line 3—Tier II Employer Tax
          • Line 4—Tier I Employee Tax
          • Line 5—Tier I Employee Medicare Tax
          • Line 6—Tier II Employee Tax
          • Lines 7–10—Tier I Taxes on Sick Pay
          • Line 12—Adjustments to Taxes Based on Compensation
            • Line 13—Total Railroad Retirement Taxes Based on Compensation
            • Line 14—Total Deposits for the Year
            • Line 15— Balance Due
            • Line 16— Overpayment
            • Part II. Record of Railroad Retirement Tax Liability
            • Third-Party Designee
            • Who Must Sign
              • Paid Preparer Use Only
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