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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.

Current Products


Recent Developments

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.

Clarification to the Instructions for Correcting Tier 1 Employee Additional Medicare Tax Withholding on Form CT-1 X, Lines 11 and 17 -- 03-NOV-2014


Other Items You May Find Useful

All Form CT-1 X Revisions

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

Other Current Products


Comment on Form CT-1 X

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.

Page Last Reviewed or Updated: 22-Jan-2015