Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund
Section references are to the Internal Revenue Code unless otherwise noted.
Table of Contents
- Instructions for Form CT-1 X - Introductory Material
- General Instructions:Understanding Form CT-1 X
- What Is the Purpose of Form CT-1 X?
- Where Can You Get Help?
- When Should You File Form CT-1 X?
- Is There a Deadline for Filing Form CT-1 X?
- Where Should You File Form CT-1 X?
- How Should You Complete Form CT-1 X?
- Use a Separate Form CT-1 X for Each Year You Are Correcting
- EIN, RRB Number, Name, and Address
- Return You Are Correcting
- Enter the Date You Discovered Errors
- Must You Make an Entry on Each Line?
- How Should You Report Negative Amounts?
- How Should You Make Entries on Form CT-1 X?
- What About Penalties and Interest?
- Overview of the Process
- Specific Instructions
- Part 1: Select ONLY One Process
- Part 2: Complete the Certifications
- Part 3: Enter the Corrections for the Calendar Year You Are Correcting
- What Amounts Should You Report in Part 3?
- 6. Tier I Employer Tax—Compensation
- 7. Tier I Employer Medicare Tax—Compensation
- 8. Tier II Employer Tax—Compensation
- 9. Tier I Employee Tax—Compensation
- 10. Tier I Employee Medicare Tax—Compensation
- 11. Tier I Employee Additional Medicare Tax—Compensation (Other Than Sick Pay)
- 12. Tier II Employee Tax—Compensation
- 13. Tier I Employer Tax—Sick Pay
- 14. Tier I Employer Medicare Tax—Sick Pay
- 15. Tier I Employee Tax—Sick Pay
- 16. Tier I Employee Medicare Tax—Sick Pay
- 17. Tier I Employee Additional Medicare Tax—Sick pay
- 18. Tax Adjustments
- 19–20. Total
- Part 4: Explain Your Corrections for This Year
- Part 5: Sign Here
- How Can You Order Forms, Instructions, and Publications from the IRS?
- Additional Information
- Instructions for Form CT-1 X - Notices
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