Instructions For Form Ct-1 X - 2010 (Page 2 of 9) in pdf

Department of the Treasury

Instructions for Form CT-1 X

Internal Revenue Service

(Rev. January 2010)

(Use with the January 2009 revision of Form CT-1 X.)

Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund

Section references are to the Internal Revenue Code unless

Follow the chart on the back of Form CT-1 X for help in

choosing whether to use the adjustment process or the claim

otherwise noted.

process.

What’s New?

Do not use Form CT-1 X to correct Forms 941, 943,

944, or Form 945. Instead, use the “X” form that

New form. The Internal Revenue Service (IRS) has developed

corresponds to the return you are correcting (Form

CAUTION

Form CT-1 X, Adjusted Employer’s Annual Railroad Retirement

941-X, Form 943-X, Form 944-X, or Form 945-X).

Tax Return or Claim for Refund, to correct previously filed

Forms CT-1. Do not attach Form CT-1 X to Form CT-1; file

Form CT-1 X separately.

General Instructions:

Form CT-1 X replaces Form 843, Claim for Refund or

Understanding Form CT-1 X

Request for Abatement, for employers to request a refund or

abatement of overreported Railroad Retirement Tax Act (RRTA)

taxes. Continue to use Form 843 when requesting a refund or

What Is the Purpose of Form CT-1 X?

abatement of assessed interest or penalties.

Form CT-1 X will enable the IRS to make corrections to

Use Form CT-1 X to correct errors on a Form CT-1 that you

RRTA taxes more accurately and efficiently. Please read both

previously filed. Use Form CT-1 X to correct:

•

the form and these instructions carefully to become familiar with

Tier I Employee tax, Tier I Employee Medicare tax, and Tier II

the many changes.

Employee tax; and

•

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

Background. Treasury Decision 9405 changed the process

Employer tax.

for making interest-free adjustments to RRTA taxes reported on

Form CT-1, Employer’s Annual Railroad Retirement Tax

If you did not file a Form CT-1 for one or more years, do not

Return, and for filing a claim for refund of RRTA taxes. Treasury

use Form CT-1 X. Instead, file Form CT-1 for each of those

Decision 9405, 2008-32 I.R.B. 293, is available at

years. See also When Should You File Form CT-1 X? below.

You will use the revised

However, if you did not file Forms CT-1 because you

adjustment process if you underreported RRTA taxes and are

improperly treated workers as independent contractors or

making a payment, or if you overreported RRTA taxes and will

nonemployees and are now reclassifying them as employees,

be applying the credit to the Form CT-1 year during which you

see the instructions for line 19 on page 7.

file Form CT-1 X. (However, see the CAUTION on page 2.) You

will use the revised claim process if you overreported RRTA

You have additional requirements to complete when filing

taxes and are requesting a refund or abatement of the

Form CT-1 X, such as certifying that you filed (or will file) all

overreported amount.

applicable Forms W-2, Wage and Tax Statements, and Forms

W-2c, Corrected Wage and Tax Statements. For corrections of

We use the terms “correct” and “corrections” on Form

overreported Tier I and Tier II taxes, you must make any

CT-1 X and in these instructions to include interest-free

certifications that apply to your situation.

adjustments under sections 6205 and 6413 and claims for

refund and abatement under sections 6402 and 6404.

Be sure to give us a detailed explanation on line 20 for each

If you have comments or suggestions for improving Form

correction that you show on Form CT-1 X.

CT-1 X or these instructions, we would be happy to hear from

Where Can You Get Help?

you. Write to the address shown in the Privacy Act and

Paperwork Reduction Act Notice on Form CT-1.

For help filing Form CT-1 X or for questions about RRTA taxes

New process for correcting RRTA taxes. When you

and tax corrections, you can:

discover an error on a previously filed Form CT-1, you must:

•

Call the IRS toll-free at 1-800-829-4933 (TTY/TDD for the

Correct that error using Form CT-1 X,

•

hearing impaired at 1-800-829-4059),

File a separate Form CT-1 X for each Form CT-1 that you are

•

Visit the IRS website at and type “Correcting

correcting, and

•

Employment Taxes” in the search box, or

File Form CT-1 X separately. Do not file Form CT-1 X with

•

Get Pub. 15 (Circular E), Employer’s Tax Guide.

Form CT-1.

See also How Can You Order Forms and Publications from

You cannot correct prior year errors using line 12 on Form

the IRS? on page 8.

CT-1. However, continue using line 12 on Form CT-1 to report

current year adjustments for fractions of cents; uncollected Tier

When Should You File Form CT-1 X?

I Employee tax, Tier I Employee Medicare tax, and Tier II

Employee tax on tips; and credits for overpayments of penalty

File Form CT-1 X when you discover an error on a previously

or interest paid on tax for earlier years.

filed Form CT-1.

Report the correction of underreported and overreported

amounts for the same year on a single Form CT-1 X, unless

However, if your only errors on Form CT-1 relate to RRTA

you are requesting a refund or abatement. If you are requesting

tax liabilities reported in Part II of Form CT-1 or on Form 945-A,

a refund or abatement and are correcting both underreported

Annual Record of Federal Tax Liability, do not file Form CT-1 X.

and overreported amounts, file one Form CT-1 X correcting the

For more information about correcting RRTA tax liabilities

underreported amounts only and a second Form CT-1 X

reported in Part II of Form CT-1 or on Form 945-A, see the

correcting the overreported amounts.

instructions for Form 945-A.

Cat. No. 20339E

Instructions For Form Ct-1 X - 2010 Page 2

Related Articles

Related forms

Related Categories