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Instructions for Form CT-1 X

Department of the Treasury

Internal Revenue Service

(Rev. January 2011)

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

Section references are to the Internal Revenue Code unless

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

improperly treated workers as independent contractors or

otherwise noted.

nonemployees and are now reclassifying them as employees,

What’s New?

see the instructions for line 20 on page 8.

You have additional requirements to complete when filing

PTIN requirement. Paid preparers must enter their Preparer

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

Tax Identification Number (PTIN) in the Paid preparer use only

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

section in Part 5 of Form CT-1 X for all Forms CT-1 X filed after

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

December 31, 2010. For more information, visit the IRS website

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

certifications that apply to your situation.

Qualified employer’s Tier I tax exemption. Qualified

Report the correction of underreported and overreported

employers are allowed an exemption for their share (6.2%) of

amounts for the same tax period on a single Form CT-1 X,

Tier I employer tax on compensation paid to qualified

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

employees after March 31, 2010, and before January 1, 2011.

requesting a refund or abatement and are correcting both

Any errors discovered on previously filed Forms CT-1 for this

underreported and overreported amounts, file one Form CT-1 X

exemption are corrected on lines 6b, 6c, and 12b of Form

correcting the underreported amounts only and a second Form

CT-1 X.

CT-1 X correcting the overreported amounts.

Qualified employer’s Tier I tax credit. Qualified employers

You will use the adjustment process if you underreported

are allowed a credit in the second quarter of 2010 for their

employment taxes and are making a payment, or if you

share (6.2%) of Tier I employer tax on compensation paid to

overreported employment taxes and will be applying the credit

qualified employees after March 18, 2010, and before April 1,

to Form CT-1 X. However, see the Caution on page 3 if you are

2010. Any errors discovered on previously filed Forms CT-1 for

correcting overreported amounts during the last 90 days of a

this credit are corrected on lines 17a and 17b of Form CT-1 X.

period of limitations. You will use the claim process if you

overreported employment taxes and are requesting a refund or

abatement of the overreported amount. Follow the chart on the

General Instructions:

back of Form CT-1 X for help in choosing whether to use the

Understanding Form CT-1 X

adjustment process or the claim process.

Be sure to provide a detailed explanation on line 21 for each

correction that you show on Form CT-1 X.

What Is the Purpose of Form CT-1 X?

Where Can You Get Help?

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

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

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

•

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

and tax corrections, you can:

•

Employee tax;

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

•

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

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

•

Employer tax;

Visit

and click on “Employment

•

Exemption for qualified employer’s share of Tier I tax on

Taxes,” or

compensation paid to qualified employees April 1-December

•

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

31, 2010; and

See also How Can You Order Forms and Publications from

•

Credit for qualified employer’s share of Tier I tax on

the IRS? on page 9.

compensation paid to qualified employees March 19-31, 2010.

When Should You File Form CT-1 X?

Use Form 843, Claim for Refund and Request for

Abatement, to request a refund or abatement of assessed

interest or penalties.

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

filed Form CT-1.

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

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

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

TIP

adjustments under sections 6205 and 6413 and claims

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

for refund and abatement under sections 6402, 6414, and 6404.

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

See Revenue Ruling 2009-39, 2009-52 I.R.B. 951, for

For more information about correcting RRTA tax liabilities

examples of how the interest-free adjustment and claim for

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

refund rules apply in 10 different situations. You can find Rev.

instructions for Form 945-A.

Rul. 2009-39, at

Due dates. The due date for filing Form CT-1 X depends on

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

when you discover an error and if you underreported or

you must:

overreported tax. If you underreported tax, see Underreported

•

Correct that error using Form CT-1 X,

tax below. For overreported amounts, you may choose to either

•

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

make an interest-free adjustment or file a claim for refund or

correcting, and

abatement. If you are correcting overreported amounts, see

•

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

Overreported tax — credit or Overreported tax — claim on next

Form CT-1.

page.

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

If any due date falls on a Saturday, Sunday, or legal holiday,

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

you may file Form CT-1 X on the next business day. If we

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

receive Form CT-1 X after the due date, we will treat Form

Cat. No. 20339E

Instructions For Form Ct-1 X - Adjusted Employer'S Annual Railroad Retirement Tax Return Or Claim For Refund Page 2

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