Use Form CT-1 to report taxes imposed by the Railroad Retirement Tax Act (RRTA). Current Revision Form CT-1PDF Instructions for Form CT-1 (Print VersionPDF) Recent Developments Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021 Rev. Proc. 2021-33 provides a safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit Notice 2021-49 provides guidance on the employee retention credit (ERC) under IRC 3134 and on other miscellaneous issues related to the ERC Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 Timing Issues for FFCRA and CARES Act Credit Reporting for Railroads -- 29-DEC-2020 Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020 Other Items You May Find Useful All Form CT-1 Revisions Electronic Federal Tax Payment System (EFTPS) U.S. Railroad Retirement Board Other Current Products Related Items About Form 843, Claim for Refund and Request for Abatement About Form 944, Employer's Annual Federal Tax Return About Form 945-A, Annual Record of Federal Tax Liability About Form 8655, Reporting Agent Authorization About Form 8822-B, Change of Address or Responsible Party - Business About Form CT-1-X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund About Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal