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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


Other Items You May Find Useful

All Form CT-1 X Revisions

Notice 2013-8, Application of Retroactive Increase in Excludible 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

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Page Last Reviewed or Updated: 05-Nov-2014