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Form CT-1 (2014)
Page
Form CT-1(V),
Payment Voucher
Purpose of Form
Specific Instructions
Complete Form CT-1(V), Payment Voucher, if you are
Box 1—Employer identification number (EIN). If you do
making a payment with Form CT-1, Employer’s Annual
not have an EIN, you may apply for one online. Go to
Railroad Retirement Tax Return. We will use the
IRS.gov and enter “EIN” in the search box. You may also
completed Form CT-1(V) to credit your payment more
apply for an EIN by faxing or mailing Form SS-4,
promptly and accurately, and to improve our service to
Application for Employer Identification Number, to the
you.
IRS. If you have not received your EIN by the due date of
Form CT-1, write “Applied For” and the date you applied
Making Payments With Form CT-1
in this entry space.
To avoid a penalty, make a payment with Form CT-1 only
Box 2—Amount paid. Enter the amount paid with
if one of the following applies.
Form CT-1.
• Your total railroad retirement taxes for the year (Form
Box 3—Name and address. Enter your business name
CT-1, line 15) are less than $2,500 and you are paying in
and address as shown on Form CT-1.
full with a timely filed return, or
• Enclose your check or money order made payable to
• You are a monthly schedule depositor making a
“United States Treasury.” Be sure to enter your EIN,
payment in accordance with the Accuracy of Deposits
“Form CT-1,” and the tax period on your check or money
Rule. See the separate instructions for details. This
order. Do not send cash. Do not staple Form CT-1(V) or
amount may be $2,500 or more.
your payment to Form CT-1 or to each other.
Otherwise, you must make deposits by electronic funds
• Detach Form CT-1(V) and send it with your payment
transfer. Do not use Form CT-1(V) to make federal tax
and Form CT-1 to the address in the Instructions for
deposits. See Electronic Deposit Requirement in the
Form CT-1.
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 have been deposited, you may be
subject to a penalty. See Penalties and Interest in the
separate instructions.
Detach Here and Mail With Your Payment and Form CT-1.
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Form CT-1(V)
Payment Voucher
OMB No. 1545-0001
2014
Department of the Treasury
Use this voucher when making a payment with Form CT-1.
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Internal Revenue Service
1
Enter your employer identification number (EIN)
2
Dollars
Cents
Enter the amount of your payment.
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Make your check or money order payable to “United States Treasury.”
3
Enter your business name.
Enter your address.
Enter city or town, state or province, country, and ZIP or foreign postal code.
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