Form CT-1 X:
(Rev. February 2018)
Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund
Department of the Treasury — Internal Revenue Service OMB No. 1545-0001
Employer identification number
(EIN)
—
RRB number
Name (as shown on latest Form CT-1)
Address
Number
Street Suite or room number
City State ZIP code
Foreign country name Foreign province/county Foreign postal code
Return You're Correcting ...
Enter the calendar year of the return
you're correcting:
(YYYY)
Enter the date you discovered errors:
(MM / DD / YYYY)
Read the separate instructions before completing 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. Don't attach this form to Form CT-1.
Select ONLY one process. See page 4 for additional guidance.Part 1:
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're 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're 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. Don't check this box if you're correcting ANY underreported amounts on this form.
Complete the certifications.Part 2:
3. I certify that I've 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're correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you're correcting overreported
amounts, for purposes of the certifications on lines 4 and 5, Employee Railroad Retirement Tax Act (RRTA) taxes consist of Tier 1 Employee
tax, Tier 1 Employee Medicare tax, and Tier 2 Employee tax. Employer RRTA taxes consist of Tier 1 Employer tax, Tier 1 Employer Medicare
tax, and Tier 2 Employer tax. Form CT-1 X can’t be used to correct overreported amounts of Tier 1 Employee Additional Medicare Tax unless
the amounts weren't withheld from employee compensation.
4. If you checked line 1 because you're 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 affected employee stating that he or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for the
overcollection.
b. The adjustments are only for Employer RRTA taxes. I couldn't find the affected employees or each affected employee didn't give
me a written statement that he or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for the
overcollection.
c. The adjustment is for RRTA taxes and/or Tier 1 Employee Additional Medicare Tax that I didn't withhold from employee compensation.
5. If you checked line 2 because your'e 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 affected employee stating that he or she hasn't claimed (or the claim was rejected) and won't 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 affected employee stating that he or she hasn't claimed (or the claim was rejected)
and won't claim a refund or credit for the overcollection.
c. The claim is for Employer RRTA taxes only. I couldn't find the affected employees; each affected employee didn't give me a written
consent to file a claim for Employee RRTA taxes; or each affected employee didn't give me a written statement that he or she hasn't
claimed (or the claim was rejected) and won't claim a refund or credit for the overcollection.
d. The claim is for RRTA taxes and/or Tier 1 Employee Additional Medicare Tax that I didn't withhold from employee compensation.
Next
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For Paperwork Reduction Act Notice, see the separate instructions.
www.irs.gov/CT1X Cat. No. 20338T
Form
CT-1 X (Rev. 2-2018)
