Form CT-1 X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund
Use Form CT-1 X to correct errors on a Form CT-1 that you previously filed. Use Form CT-1 X to correct:
- Tier I Employee tax, Tier I Employee Medicare tax, and Tier II Employee tax;
- Tier I Employer tax, Tier I Employer Medicare tax, and Tier II Employer tax;
- Exemption for qualified employer's share of Tier I tax on compensation paid to qualified employees; and
- Credit for qualified employer's share of Tier I tax on compensation paid to qualified employees.
Notice 2015-02 provides guidance on issues related to the retroactive increase in the monthly transit benefit exclusion for the period from January 1, 2014, through December 31, 2014.
Other Items You May Find Useful
Notice 2013-8, Application of Retroactive Increase in Excludible Transit Benefits
Notice 2015-2, Application of Retroactive Increase in Excludable Transit Benefits
Publication 15 (Circular E), Employer's Tax Guide
Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund
Publication 966, Electronic Federal Tax Payment System, A Guide To Getting Started
Comment on Form CT-1 X
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