About Form CT-1-X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund

Use this form to correct errors on a Form CT-1 that you previously filed:

  • 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 Revision


Recent Developments

None at this time.


Other Items You May Find Useful

All Form CT-1 X Revisions

Notice 2015-2, Application of Retroactive Increase in Excludable Transit Benefits

Notice 2016-6, Application of Retroactive Increase in Excludable Transit Benefits

About Publication 15 (Circular E), Employer's Tax Guide

About Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund

Publication 966, Electronic Federal Tax Payment System, A Guide To Getting Started

Revenue Procedure 2017-28

Other Current Products