Looking for a Form Ct-1 Templates? Download it for free!

“The $1,000 difference shown in column 3 of lines 6a and 7

Additional Information

was discovered on May 14, 2011, during an internal payroll

audit. We discovered that we included $1,000 of compensation

You may find the following products helpful when using Form

for one of our employees twice. This correction removes the

CT-1 X.

reported compensation that was never paid.”

•

Form W-2, Wage and Tax Statement

Part 5: Sign Here

•

Form W-3, Transmittal of Wage and Tax Statements

•

Instructions for Forms W-2 and W-3

•

You must complete all three pages of Form CT-1 X and sign it

Form W-2c, Corrected Wage and Tax Statement

•

on page 3. If you do not sign, the processing of Form CT-1 X

Form W-3c, Transmittal of Corrected Wage and Tax

will be delayed.

Statements

•

Instructions for Forms W-2c and W-3c

Who must sign the Form CT-1 X? Form CT-1 X must be

•

Form 945-A, Annual Record of Federal Tax Liability

signed by one of the following:

•

Form W-11, Hiring Incentives to Restore Employment (HIRE)

Sole proprietorship — The individual who owns the

Act Employee Affidavit

business.

•

Instructions for Form CT-1

Corporation (including a limited liability company (LLC)

•

Instructions for Form 843

treated as a corporation) — The president, vice president, or

•

Pub. 15 (Circular E), Employer’s Tax Guide

other principal officer duly authorized to sign.

•

Pub. 966, The Secure Way to Pay Your Federal Taxes

Partnership (including an LLC treated as a partnership)

or unincorporated organization — A responsible and duly

Privacy Act and Paperwork Reduction Act Notice. We ask

authorized member or officer having knowledge of its affairs.

for the information on Form CT-1 X to carry out the Internal

•

Single member LLC treated as a disregarded entity for

Revenue laws of the United States. You are required to give us

federal income tax purposes — The owner of the LLC or a

the information. We need it to ensure that you are complying

principal officer duly authorized to sign.

with these laws and to allow us to figure and collect the right

•

Trust or estate — The fiduciary.

amount of tax. Subtitle C, Employment Taxes, of the Internal

A duly authorized agent of the taxpayer also may sign Form

Revenue Code imposes employment taxes on wages, including

CT-1 X if a valid power of attorney has been filed.

income tax withholding. This form is used to determine the

Alternative signature method. Corporate officers or duly

amount of taxes that you owe. Section 6011 requires you to

authorized agents may sign Form CT-1 X by rubber stamp,

provide the requested information if the tax is applicable to you.

mechanical device, or computer software program. For details

Section 6109 requires you to provide your identifying number

and required documentation, see Rev. Proc. 2005-39, 2005-28

on the return. Failure to provide this information may subject

I.R.B. 82, available at

you to failure-to-pay and failure-to-deposit penalties on

underreported RRTA taxes. Failing to provide the information

Paid Preparer Use Only

timely may prevent you from obtaining a refund of the

You must complete this section if you were paid to prepare

overreported RRTA taxes. Providing false or fraudulent

Form CT-1 X and are not an employee of the filing entity. Sign

information may subject you to penalties. We may disclose this

in the space provided. Give the employer the return to file with

information to the Department of Justice for civil or criminal

the IRS and include a copy of the return for the employer’s

litigation, and to cities, states, the District of Columbia, and U.S.

records. Paid preparers must sign paper returns with a manual

territories and possessions for use in administering their tax

signature.

laws. We may also disclose this information to other countries

If you are a paid preparer, write your Preparer Tax

under a tax treaty, to federal and state agencies to enforce

Identification Number (PTIN) in the space provided. Include

federal nontax criminal laws, or to federal law enforcement and

your complete address. If you work for a firm, write the firm’s

intelligence agencies to combat terrorism.

name and the EIN of the firm. You can apply for a PTIN using

You are not required to provide the information requested on

Form W-12, IRS Paid Preparer Tax Identification Number

a form that is subject to the Paperwork Reduction Act unless

(PTIN) Application. You cannot use your PTIN in place of the

the form displays a valid OMB control number. Books and

EIN of the tax preparation firm.

records relating to a form or instructions must be retained as

Generally, you are not required to complete this section if

long as their contents may become material in the

you are filing the return as a reporting agent and have a valid

administration of any Internal Revenue law. Generally, tax

Form 8655, Reporting Agent Authorization, on file with the IRS.

returns and return information are confidential, as required by

However, a reporting agent must complete this section if the

Code Section 6103.

reporting agent offered legal advice, for example, advising the

The time needed to complete and file Form CT-1 X will vary

client on determining whether its workers are employees or

depending on individual circumstances. The estimated average

independent contractors for federal tax purposes.

time is:

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . .

18 hr., 53 min.

How Can You Order Forms and

Learning about the law or the form . . . . . . . . . . . . .

24 min.

Publications from the IRS?

Preparing and sending the form to the IRS . . . . . . . .

43 min.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we

Call 1-800-829-3676.

would be happy to hear from you. You can email us at

*taxforms@irs.gov. (The asterisk must be included in the

address.) Enter “Forms comment” on the subject line or write to:

Internal Revenue Service, Tax Products Coordinating

Visit the IRS website at

Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.

NW, Washington, DC 20224. Do not send Form CT-1 X to this

address. Instead, see Where Should You File Form CT-1 X? on

page 2.

-9-

Instructions for Form CT-1 X (2011)

Instructions For Form Ct-1 X - Adjusted Employer'S Annual Railroad Retirement Tax Return Or Claim For Refund Page 10

Related Articles

Related forms

Related Categories