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Form CT-1, Employer's Annual Railroad Retirement Tax Return

Use Form CT-1 to report taxes imposed by the Railroad Retirement Tax Act (RRTA).

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 Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

Revenue Ruling 2013-17, This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes. 

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Comment on Form CT-1

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 visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).

Page Last Reviewed or Updated: 11-Feb-2014