Use this form to report railroad retirement taxes imposed on compensation received by employee representatives. Current Revision Form CT-2PDF Recent Developments Railroad Employee Representatives Can Defer Payment of the Tier 1 Tax that is Equivalent to the Employer Share of Social Security Tax -- 29-MAY-2020 Other Items You May Find Useful All Form CT-2 Revisions Other Current Products Related Items About Form 1040-X, Amended U.S. Individual Income Tax Return About Form 8959, Additional Medicare Tax About Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal