Form CT-1
Department of the Treasury
Internal Revenue Service
Employer’s Annual Railroad Retirement Tax Return
Go to www.irs.gov/CT1 for instructions and the latest information.
OMB No. 1545-0001
2018
Type
or
Print
Name
Address (number and street)
City or town, state or province, country, and ZIP or foreign postal code
Employer identification number (EIN)
RRB number
If final return,
check here.
Part I
Railroad Retirement Taxes. On lines 1 through 12 below, enter the amount of compensation paid in 2018
for each tax. Then, multiply it by the rate shown and enter the tax.
Compensation Rate Tax
1
Tier 1 Employer Tax—Compensation (other than tips and sick pay)
$ × 6.2% = 1
2
Tier 1 Employer Medicare Tax—Compensation (other than tips
and sick pay) . . . . . . . . . . . . . . . .
$ × 1.45% = 2
3 Tier 2 Employer Tax—Compensation (other than tips) . . . $ × 13.1% = 3
4 Tier 1 Employee Tax—Compensation (other than sick pay) . $ × 6.2% = 4
5
Tier 1 Employee Medicare Tax—Compensation (other than sick
pay) (for tips, see instructions) . . . . . . . . . . .
$ × 1.45% = 5
6
Tier 1 Employee Additional Medicare Tax—Compensation (other
than sick pay) (for tips, see instructions) . . . . . . . .
$ × 0.9% = 6
7 Tier 2 Employee Tax—Compensation (for tips, see instructions) $ × 4.9% = 7
8 Tier 1 Employer Tax—Sick pay . . . . . . . . . . . $ × 6.2% = 8
9 Tier 1 Employer Medicare Tax—Sick pay . . . . . . . $ × 1.45% = 9
10 Tier 1 Employee Tax—Sick pay . . . . . . . . . . $ × 6.2% = 10
11 Tier 1 Employee Medicare Tax—Sick pay . . . . . . . $ × 1.45% = 11
12 Tier 1 Employee Additional Medicare Tax—Sick pay . . . . $ × 0.9% = 12
13 Total tax based on compensation (add lines 1 through 12) . . . . . . . . . . . . . . 13
14
Adjustments to employer and employee railroad retirement taxes based on compensation. See the
instructions for line 14 and attach required statements.
Fractions of Cents $ ± Other $
=
14
15 Total railroad retirement taxes based on compensation (line 13 as adjusted by line 14) . .
15
16
Total railroad retirement tax deposits for the year, including overpayment applied from a prior year
and overpayment applied from Form CT-1 X . . . . . . . . . . . . . . . . . .
16
17 Balance due. If line 15 is more than line 16, enter the difference and see the instructions . . . 17
18 Overpayment. If line 16 is more than line 15, enter the difference
$
Check one:
Apply to next return. Send a refund.
All filers: If line 15 is less than $2,500, don’t complete Part II or Form 945-A.
Semiweekly schedule depositors: Complete Form 945-A and see the Part II instructions on page 2.
Monthly schedule depositors: Complete Part II on page 2.
Third-
Party
Designee
Do you want to allow another person to discuss this return with the IRS? See separate instructions.
Yes. Complete the following. No.
Designee’s
name
Phone
no.
Personal identification
number (PIN)
Sign
Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature
Print Your
Name and Title
Date
Paid
Preparer
Use Only
Print/Type preparer’s name Preparer’s signature Date
Check if
self-employed
PTIN
Firm’s name
Firm’s address
Firm’s EIN
Phone no.
For Privacy Act and Paperwork Reduction Act Notice, see back of payment voucher.
Cat. No. 16006S
Form CT-1 (2018)
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Form CT-1 (2018)
Page 2
Part II Record of Railroad Retirement Tax Liability
Complete the Monthly Summary of Railroad Retirement Tax Liability
below only if you were a monthly schedule depositor for the entire
year. Enter your Tier 1 and Tier 2 tax liability on the lines provided
for each month.
If you were a semiweekly schedule depositor during any part of
the year or you accumulated $100,000 or more on any day during a
deposit period, you must complete Form 945-A, Annual Record of
Federal Tax Liability. Don’t complete the monthly summary below.
On Form 945-A for each payday, enter the sum of your employee
and employer Tier 1 and Tier 2 taxes on the appropriate line.
Your total tax liability for the year (line V below or line M on Form
945-A) must equal your total taxes for the year (Form CT-1, line 15).
Note: See the separate instructions for the deposit rules for railroad
retirement taxes.
Monthly Summary of Railroad Retirement Tax Liability
Complete if Part I, line 15, is $2,500 or more and you were a monthly schedule depositor.
Date compensation paid:
First Quarter Second Quarter Third Quarter Fourth Quarter
First month of quarter: January April July October
Tier 1 and Tier 2 taxes
I First month liability
Second month of quarter: February May August November
Tier 1 and Tier 2 taxes
II Second month liability
Third month of quarter: March June September December
Tier 1 and Tier 2 taxes
III Third month liability
IV Total for quarter, add
lines I, II, and III.
V Total railroad retirement tax liability for the year. This must equal Part I, line 15 . . . . . . .
Form CT-1 (2018)
Form CT-1 (2018)
Page
3
Form CT-1(V),
Payment Voucher
Purpose of Form
Complete Form CT-1(V) if you’re making a payment with
Form CT-1. We will use the completed Form CT-1(V) to
credit your payment more promptly and accurately, and
to improve our service to you.
Making Payments With Form CT-1
To avoid a penalty, make a payment with Form CT-1 only
if one of the following applies.
• Your total railroad retirement taxes for the year (Form
CT-1, line 15) are less than $2,500 and you’re paying in
full with a timely filed return.
• You’re a monthly schedule depositor making a payment
in accordance with the Accuracy of Deposits Rule. See
the separate instructions for details. This amount may be
$2,500 or more.
Otherwise, you must make deposits by electronic funds
transfer. Don’t use Form CT-1(V) to make federal tax
deposits. See Electronic Deposit Requirement in the
separate instructions.
!
CAUTION
Use Form CT-1(V) when paying any amount
with Form CT-1. However, if you pay an amount
with Form CT-1 that should’ve been deposited,
you may be subject to a penalty. See Penalties
and Interest in the separate instructions.
Specific Instructions
Box 1—Employer identification number (EIN). If you
don’t have an EIN, you may apply for one online by
visiting www.irs.gov/EIN. You may also apply for an EIN
by faxing or mailing Form SS-4 to the IRS. If you haven’t
received your EIN by the due date of Form CT-1, write
“Applied For” and the date you applied in this entry
space.
Box 2—Amount paid. Enter the amount paid with
Form CT-1.
Box 3—Name and address. Enter your business name
and address as shown on Form CT-1.
• Enclose your check or money order made payable to
“United States Treasury.” Be sure to enter your EIN,
“Form CT-1,” and the tax period on your check or money
order. Don’t send cash. Don’t staple Form CT-1(V) or your
payment to Form CT-1 or to each other.
• Detach Form CT-1(V) and send it with your payment
and Form CT-1 to the address in the Instructions for
Form CT-1.
Detach Here and Mail With Your Payment and Form CT-1.
Form CT-1(V)
Department of the Treasury
Internal Revenue Service
Payment Voucher
Use this voucher when making a payment with Form CT-1.
OMB No. 1545-0001
2018
1
Enter your employer identification number (EIN)
2
Enter the amount of your payment.
Make your check or money order payable to “United States Treasury.”
Dollars Cents
3 Enter your business name.
Enter your address.
Enter city or town, state or province, country, and ZIP or foreign postal code.
Form CT-1 (2018)
Page 4
Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on this form to carry out the
Internal Revenue laws of the United States. You’re
required to give us this information. We need it to ensure
that you’re complying with these laws and to allow us to
figure and collect the right amount of tax. Our authority to
ask for information is found in sections 6001, 6011, and
6012(a) and their regulations. Section 6109 requires you
to provide your identifying number on the return. If you
don’t provide the information we ask for, or provide false
or fraudulent information, you may be subject to
penalties.
You’re not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books and records relating to a form or
its instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law.
Generally, tax returns and return information are
confidential, as required by section 6103. However,
section 6103 allows or requires the IRS to disclose or give
the information shown on your tax return to others as
described in the Code. For example, we may disclose
your tax information to the Department of Justice for civil
and criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and possessions for
use in administering their tax laws. We may also disclose
this information to other countries under a tax treaty, to
federal and state agencies to enforce federal nontax
criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
The time needed to complete and file Form CT-1 will
vary depending on individual circumstances. The
estimated average time is:
Recordkeeping . . . . . . . . . . 8 hr., 36 min.
Learning about the law or the form . . 2 hr., 7 min.
Preparing, copying, assembling, and
sending the form to the IRS . . . . . 4 hr., 45 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making Form
CT-1 simpler, we would be happy to hear from you. You
can send us comments from www.irs.gov/
FormComments. Or write to: Internal Revenue Service,
Tax Forms and Publications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Don’t send
Form CT-1 to this address. Instead, see Where To File in
the Instructions for Form CT-1.
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