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underreported amounts, complete line 3 only; skip lines 4 and 5

you could not locate or secure the cooperation of the remaining

and go to Part 3. If your corrections relate to overreported

employees, check all applicable boxes. Provide a summary on

amounts, you have a duty to ensure that your employees’ rights

line 21 of the amount of the corrections for both the employees

to recover overpaid Employee RRTA taxes that you withheld

who provided statements or consents and those who did not.

are protected. The certifications on lines 4 and 5 address the

5a. Check the box on line 5a if your overreported tax includes

requirement to:

overcollected Employee RRTA taxes for each affected

•

Repay or reimburse your employees for the overcollection of

employee. You are certifying that you repaid or reimbursed to

Employee RRTA taxes, or

the employees their share of the prior year Employee RRTA

•

Get consents from your employees to file a claim on their

taxes and you received written statements from those

behalf.

employees stating that they did not and will not receive a refund

For purposes of these certifications, Employee RRTA taxes

or credit for the prior year taxes.

consist of Tier I Employee tax, Tier I Employee Medicare tax,

5b. Check the box on line 5b if your overreported tax includes

and Tier II Employee tax. Employer RRTA taxes consist of Tier

overcollected prior year Employee RRTA taxes for each

I Employer tax, Tier I Employer Medicare tax, and Tier II

affected employee and you have not yet repaid or reimbursed

Employer tax.

the Employee RRTA taxes. You are certifying that you received

3. Filing Forms W-2 or Forms W-2c

consent from each affected employee to file a claim on the

employee share of those taxes and you received written

Check the box on line 3 to certify that you filed or will file Forms

statements from those employees stating that they did not and

W-2 or Forms W-2c, as required, showing your employees’

will not receive a refund or credit for the overcollected taxes.

correct wage and tax amounts. See the Instructions for Forms

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

Example. The following is an example of the consent and

detailed information about filing requirements.

written statement that is required from employees when you are

filing a claim for refund and have not yet paid or reimbursed the

You must check the box on line 3 to certify that you filed

employee share of taxes.

Forms W-2 or Forms W-2c even if your corrections on Form

CT-1 X do not change amounts shown on those forms. For

Employee name

example, if your only correction to Form CT-1 involves

Employer name

misstated tax adjustments (see the instructions for line 16),

I give my consent to have my employer (named above) file a

check the box on line 3 to certify that you already filed all

claim on my behalf with the IRS requesting $_________ in

required Forms W-2 and W-2c.

overcollected RRTA taxes for 20___. I have not claimed a

4. Certifying Overreporting Adjustments

refund of or credit for the overcollected taxes from the IRS

or, if I did, that claim has been rejected; and I will not claim a

If you overreported RRTA tax and checked the box on line 1,

refund or a credit of the amount.

check the appropriate box on line 4. You may need to check

Employee signature

more than one box. If you got written statements from some

Date

employees but you could not locate or secure the cooperation

of the remaining employees, check all applicable boxes.

Do not send these statements to the IRS. Keep them for

Provide a summary on line 21 of the amount of the corrections

your records.

for both the employees who provided written statements and for

those who did not.

In certain situations, you may not have repaid or reimbursed

4a. Check the box on line 4a if your overreported amount

your employees or gotten their consents prior to filing a claim,

includes each affected employee’s share of overcollected

such as in cases where the period of limitations on credit or

Employee RRTA taxes. You are certifying that you repaid or

refund is about to expire. In those situations, file Form CT-1 X,

reimbursed the prior year Employee RRTA taxes and you

but do not check a box on line 5. Tell us on line 21 that you

received written statements from the employees stating that

“have not repaid or reimbursed employees or gotten consents.”

they did not and will not receive a refund or credit for the prior

However, you must certify that you have repaid or reimbursed

year taxes.

your employees or gotten consents before the IRS can grant

the claim.

Example. The following is an example of the written

statement that is required from employees.

5c. Check the box on line 5c to certify that your overreported

tax is only for the Employer RRTA taxes. Affected employees

Employee name

did not give you consent to file a claim for refund for the

Employer name

Employee RRTA taxes, they could not be found, or they would

I have received a repayment of $_________ as

not (or could not) give you a statement described on line 5b.

overcollected RRTA taxes for 20___. I have not claimed a

refund of or credit for the overcollected taxes from the IRS

5d. Check the box on line 5d to certify that your overreported

or, if I did, that claim has been rejected; and I will not claim a

amount is only for RRTA taxes that you did not withhold from

refund or a credit of the amount.

your employees.

Employee signature

Date

Part 3: Enter the Corrections for This

Year

Do not send these statements to the IRS. Keep them for

your records.

What Amounts Should You Report in Part 3?

4b. Check the box on line 4b to certify that your overreported

amount is only for Employer RRTA taxes on those employees

In columns 1 and 2 of lines 6a through 17b, show amounts for

whom you were unable to find or those who would not (or could

all of your employees, not just for those employees whose

not) give you a statement described on line 4a.

amounts you are correcting.

4c. Check the box on line 4c to certify that your overreported

If a correction that you report in column 4 includes both

amount is only for RRTA taxes that you did not withhold from

underreported and overreported amounts (see the instructions

your employees.

for line 19), provide details for each error on line 21.

5. Certifying Claims

If you previously adjusted or amended Form CT-1 by

If you are filing a claim for refund or abatement of overreported

using an attached statement, Form 843, an “amended”

RRTA tax and checked the box on line 2, check the appropriate

Form CT-1, by filing a “supplemental” Form CT-1, or

CAUTION

box on line 5. You may need to check more than one box. If you

because of an IRS examination change, show amounts in

got written statements or consents from some employees but

column 2 that include those previously reported corrections.

-4-

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 5

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