Form Ct-1 X - Adjusted Employer'S Annual Railroad Retirement Tax Return Or Claim For Refund
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4CT-1 X:
Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund
Form
(Rev. February 2014)
Department of the Treasury — Internal Revenue Service
OMB No. 1545-0001
Employer identification number
Return You Are Correcting ...
—
(EIN)
Enter the calendar year of the return
you are correcting:
RRB number
(YYYY)
Name (as shown on latest Form CT-1)
Address
Number
Street
Suite or room number
Enter the date you discovered errors:
City
State
ZIP code
(MM / DD / YYYY)
Foreign country name
Foreign province/county
Foreign postal code
Read the instructions before you complete this form. Use this form to correct errors made on Form CT-1, Employer’s Annual Railroad
Retirement Tax Return. Use a separate Form CT-1 X for each year that needs correction. Type or print within the boxes. You MUST
complete all three pages. Do not attach this form to Form CT-1.
Part 1:
Select ONLY one process. See page 4 for additional guidance.
1. Adjusted railroad retirement tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts
and you would like to use the adjustment process to correct the errors. You must check this box if you are correcting both underreported
and overreported amounts on this form. The amount shown on line 20, if less than zero, may only be applied as a credit to your Form CT-1
for the tax period in which you are filing this form.
2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the
amount shown on line 20. Do not check this box if you are correcting ANY underreported amounts on this form.
Part 2:
Complete the certifications.
3. I certify that I have filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as
required.
Note. If you are correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you are correcting overreported
amounts, for purposes of the certifications on lines 4 and 5, Employee Railroad Retirement Tax Act (RRTA) taxes consist of Tier I Employee
tax, Tier I Employee Medicare tax, and Tier II Employee tax. Employer RRTA taxes consist of Tier I Employer tax, Tier I Employer Medicare
tax, and Tier II Employer tax. Form CT-1 X cannot be used to correct overreported amounts of Tier I Employee Additional Medicare Tax unless
the amounts were not withheld from employee compensation.
4. If you checked line 1 because you are adjusting overreported amounts, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected RRTA taxes for prior years. I have a written statement from
each employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the
overcollection.
b. The adjustments are only for Employer RRTA taxes. I could not find the affected employees or each employee did not give me a
written statement that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the
overcollection.
c. The adjustment is for RRTA taxes and/or Tier I Employee Additional Medicare Tax that I did not withhold from employee compensation.
5. If you checked line 2 because you are claiming a refund or abatement of overreported RRTA taxes, check all that apply.
You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected Employee RRTA taxes for prior years. I have a written statement
from each employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the
overcollection.
b. I have a written consent from each affected employee stating that I may file this claim for Employee RRTA taxes overcollected in prior
years. I also have a written statement from each employee stating that he or she has not claimed (or the claim was rejected) and will
not claim a refund or credit for the overcollection.
c. The claim is for Employer RRTA taxes only. I could not find the affected employees; each employee did not give me a written consent
to file a claim for Employee RRTA taxes; or each employee did not give me a written statement that he or she has not claimed (or the
claim was rejected) and will not claim a refund or credit for the overcollection.
d. The claim is for RRTA taxes and/or Tier I Employee Additional Medicare Tax that I did not withhold from employee compensation.
Next
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CT-1 X
For Paperwork Reduction Act Notice, see the separate instructions.
Form
(Rev. 2-2014)
IRS.gov/ct1x
Cat. No. 20338T
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