Form CT-1 X: Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund (March 2023)

Summary

Form CT-1 X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund, is a Department of the Treasury form with a March 2023 revision label and OMB No. 1545-0001. The form is used to correct errors made on Form CT-1, Employer's Annual Railroad Retirement Tax Return, with a separate Form CT-1 X for each year that needs correction. Part 1 requires selecting only one process, either an adjusted railroad retirement tax return or a claim to ask for a refund or abatement of the amount shown on line 26. Part 2 contains certifications, including that the employer has filed or will file Forms W-2 or W-2c as required. The form says all five pages must be completed.

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Issuer: Congressional materials
Document type: Internal Revenue Service Form Ct 1X Pdf Www Irs Gov 216D22D2D4
Case: Internal Revenue Service Form Ct 1X Pdf Www Irs Gov 216D22D2D4

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“Form CT-1 X: Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund (March 2023).” Original at www.irs.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/internal-revenue-service-form-ct-1x-pdf-www-irs-gov-216d22d2d4/, SHA-256 892ba24a861e471bc136c1edd5dcdfcd1c4cba68106402f456936e9fbb230065.

Full text

Form CT-1 X: Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund
(Rev. March 2023) Department of the Treasury — Internal Revenue Service OMB No. 1545-0001

Employer identification number
(EIN) — Return You're Correcting ...
Enter the calendar year of the return
you're correcting:
RRB number
(YYYY)
Name (as shown on latest Form CT-1)

Address
Number Street Suite or room number Enter the date you discovered errors:

City State ZIP code (MM / DD / YYYY)

Foreign country name Foreign province/county Foreign postal code

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 five pages. Don’t attach this form to Form CT-1 unless you’re reclassifying workers; see the instructions for line 42.
Part 1: Select ONLY one process. See page 6 for additional guidance, including information on how to treat employment
tax credits and Tier 1 tax deferrals.

1. Adjusted railroad retirement tax return. Check this box if you underreported tax amounts. Also check this box if you overreported tax
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 tax amounts on this form. The amount shown on line 26, 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 tax amounts only and you would like to use the claim process to ask for a refund or abatement of
the amount shown on line 26. Don’t check this box if you're correcting ANY underreported tax amounts on this form.

Part 2: Complete the certifications.
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 tax amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported tax
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 they haven’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 they haven’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 you’re 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 they haven’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 they haven’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 they haven’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.
For Paperwork Reduction Act Notice, see the separate instructions. www.irs.gov/CT1X Cat. No. 20338T Form CT-1 X (Rev. 3-2023)
Name Employer identification number (EIN) Correcting Calendar Year (YYYY)
–
Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank.

Column 1 Column 2 Column 3 Column 4
Total corrected Amount originally Difference Tax correction
amount (for ALL reported or as (If this amount is a
— previously corrected = negative number,
employees)
(for ALL employees) use a minus sign.)
6. Tier 1 Employer Tax—
Compensation = × 0.062 =
(Form CT-1, line 1) . — . . .
7. Tier 1 Employer Medicare Tax—
Compensation = × 0.0145 =
(Form CT-1, line 2) . — . . .
8. Tier 2 Employer Tax—
Compensation = See
(Form CT-1, line 3) . — . . instructions .
9. Tier 1 Employee Tax—
Compensation = × 0.062 =
(Form CT-1, line 4) . — . . .

10. Tier 1 Employee Medicare Tax—
Compensation = × 0.0145 =
(Form CT-1, line 5) . — . . .
11. Tier 1 Employee Additional
Medicare Tax—Compensation
(other than sick pay) (Form CT-1, = × 0.009* =
line 6) . — . . .
*Certain compensation reported in Column 3 shouldn't be multiplied by 0.009. See instructions.

12. Tier 2 Employee Tax— = See
Compensation (Form CT-1, line 7) . — . . instructions .

13. Tier 1 Employer Tax—Sick Pay = × 0.062 =
(Form CT-1, line 8) . — . . .

14. Tier 1 Employer Medicare Tax—
Sick Pay (Form CT-1, line 9) = × 0.0145 =
. — . . .

15. Tier 1 Employee Tax—Sick Pay = × 0.062 =
(Form CT-1, line 10) . — . . .

16. Tier 1 Employee Medicare Tax— = × 0.0145 =
Sick Pay (Form CT-1, line 11) . — . . .

17. Tier 1 Employee Additional
Medicare Tax—Sick Pay (Form = × 0.009* =
. — . . .
CT-1, line 12)
*Certain compensation reported in Column 3 shouldn't be multiplied by 0.009. See instructions.

18. Tax Adjustments (Form CT-1, line = See
14) . — . . instructions .
19. Nonrefundable portion of credit for
qualified sick and family leave
compensation for leave taken before See
April 1, 2021 (Form CT-1, line 16) =
. — . . instructions .
20a. Nonrefundable portion of
employee retention credit* (Form
CT-1, line 17a (line 17 for calendar See
year 2020)) =
. — . . instructions .
*Line 20a can only be used if correcting a 2020 or 2021 Form CT-1.
20b. Nonrefundable portion of credit
for qualified sick and family leave
compensation for leave taken
after March 31, 2021, and before
October 1, 2021 (Form CT-1, line See
17b) =
. — . . instructions .
20c. Nonrefundable portion of COBRA
premium assistance credit* (Form = See
CT-1, line 17c) . — . . instructions .
*Line 20c can only be used if correcting a 2021 or 2022 Form CT-1.
20d. Number of individuals provided
COBRA premium assistance* =
(Form CT-1, line 17d) —
*Line 20d can only be used if correcting a 2021 or 2022 Form CT-1.
21. Subtotal. Combine the amounts on lines 6 through 20c of Column 4 . . . . . . . . . . . . . . .

Page 2 Form CT-1 X (Rev. 3-2023)
Name Employer identification number (EIN) Correcting Calendar Year (YYYY)
–
Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. (continued)

22. Deferred amount of the Tier 1 See
Employer Tax* (Form CT-1, line 21) =
. — . . instructions .
*Line 22 can only be used if correcting a 2020 Form CT-1.

23. Deferred amount of the Tier 1 See
Employee Tax* (Form CT-1, line 22) =
. — . . instructions .
*Line 23 can only be used if correcting a 2020 Form CT-1.

24. Refundable portion of credit for
qualified sick and family leave
compensation for leave taken
See
before April 1, 2021 (Form CT-1, =
line 23) . — . . instructions .

25a. Refundable portion of employee
retention credit* (Form CT-1, line = See
24a (line 24 for calendar year 2020)) . — . . instructions .
*Line 25a can only be used if correcting a 2020 or 2021 Form CT-1.
25b. Refundable portion of credit for
qualified sick and family leave
compensation for leave taken
after March 31, 2021, and before
October 1, 2021 (Form CT-1, line See
24b) =
. — . . instructions .
25c. Refundable portion of COBRA
premium assistance credit* (Form = See
CT-1, line 24c) . — . . instructions .
*Line 25c can only be used if correcting a 2021 or 2022 Form CT-1.

26. Total. Combine the amount on lines 21 through 25c of Column 4 . . . . . . . . . . . . . . .
If line 26 is less than zero:
• If you checked line 1, this is the amount you want applied as a credit to your Form CT-1 for the tax period in which you’re
filing this form.
• If you checked line 2, this is the amount you want refunded or abated.
If line 26 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on
how to pay, see Amount you owe in the instructions for line 26.

27. Qualified sick leave
compensation for leave taken
before April 1, 2021 (Form CT-1, =
line 30) . — . .

28. Qualified health plan expenses
allocable to qualified sick leave
compensation for leave taken
before April 1, 2021 (Form CT-1,
line 31) =
. — . .
29. Qualified family leave
compensation for leave taken =
before April 1, 2021 (Form CT-1, . — . .
line 32)
30. Qualified health plan expenses
allocable to qualified family leave
compensation for leave taken
before April 1, 2021 (Form CT-1,
line 33) =
. — . .
31. Qualified compensation for the
employee retention credit* (Form =
CT-1, line 34) . — . .
*Line 31 can only be used if correcting a 2020 or 2021 Form CT-1.
32. Qualified health plan expenses
for the employee retention credit* =
(Form CT-1, line 35) . — . .
*Line 32 can only be used if correcting a 2020 or 2021 Form CT-1.
Page 3 Form CT-1 X (Rev. 3-2023)
Name Employer identification number (EIN) Correcting Calendar Year (YYYY)
–
Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. (continued)
Caution: Lines 33-40 don’t apply to years beginning before January 1, 2021.

Column 1 Column 2 Column 3
Total corrected Amount originally Difference
amount (for ALL reported or as (If this amount is a
employees)
— previously corrected = negative number,
(for ALL employees) use a minus sign.)

33. Qualified sick leave compensation
for leave taken after March 31,
2021, and before October 1, 2021 =
(Form CT-1, line 36) . — . .
34. Qualified health plan expenses
allocable to qualified sick leave
compensation for leave taken
after March 31, 2021, and before
October 1, 2021 (Form CT-1, line =
37) . — . .
35. Amounts under certain collectively
bargained agreements allocable to
qualified sick leave compensation
for leave taken after March 31,
2021, and before October 1, 2021
(Form CT-1, line 38) =
. — . .
36. Qualified family leave
compensation for leave taken after
March 31, 2021, and before =
October 1, 2021 (Form CT-1, line 39) . — . .

37. Qualified health plan expenses
allocable to qualified family leave
compensation for leave taken after
March 31, 2021, and before
October 1, 2021 (Form CT-1, line 40)
=
. — . .
38. Amounts under certain collectively
bargained agreements allocable to
qualified family leave
compensation for leave taken after
March 31, 2021, and before
October 1, 2021 (Form CT-1, line 41) =
. — . .
39. If you’re eligible for the employee
retention credit in the third
quarter of 2021 solely because
your business is a recovery
startup business, enter the total
of any amounts included on Form
CT-1, lines 17a and 24a (or, if
corrected, Form CT-1 X, lines 20a
and 25a), for the third quarter of
2021* (Form CT-1, line 42) =
. — . .
*Line 39 can only be used if correcting a 2021 Form CT-1.
40. If you’re eligible for the employee
retention credit in the fourth
quarter of 2021 solely because
your business is a recovery
startup business, enter the total
of any amounts included on Form
CT-1, lines 17a and 24a (or, if
corrected, Form CT-1 X, lines 20a
and 25a), for the fourth quarter of
2021* (Form CT-1, line 43) =
. — . .
*Line 40 can only be used if correcting a 2021 Form CT-1.
Page 4 Form CT-1 X (Rev. 3-2023)
Name Employer identification number (EIN) Correcting Calendar Year (YYYY)
–
Part 4: Explain your corrections for the calendar year you’re correcting.

41. Check here if any corrections you entered on a line include both underreported and overreported amounts.
Explain both your underreported and overreported amounts on line 43.

42. Check here if any corrections involve reclassified workers. Explain on line 43.

43. You must give us a detailed explanation for how you determined your corrections. See the instructions.

Part 5: Sign here. You must complete all five pages of this form and sign it.
Under penalties of perjury, I declare that I have filed an original Form CT-1 and that I have examined this adjusted return or claim, including any
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.

Print your
Sign your name here
name here Print your
title here

Date / / Best daytime phone

Paid Preparer Use Only Check if you’re self-employed . . . . . . . .

Preparer’s name PTIN

Preparer’s signature Date / /
Firm’s name (or yours if
self-employed) EIN

Address Phone

City State ZIP code

Page 5 Form CT-1 X (Rev. 3-2023)
Form CT-1 X: Which process should you use?
Type of errors Unless otherwise specified in the separate instructions, an underreported employment tax credit or Tier 1 tax
you’re deferral should be treated like an overreported tax amount. An overreported employment tax credit or Tier 1 tax
correcting deferral should be treated like an underreported tax amount. For more information, including which process to
select on lines 1 and 2, see Correcting an employment tax credit or Tier 1 tax deferral in the separate instructions.

Underreported Use the adjustment process to correct underreported tax amounts.
tax amounts • Check the box on line 1.
ONLY • Pay the amount you owe from line 26 by the time you file Form CT-1 X.

Overreported The process you If you’re filing Form CT-1 X Choose either the adjustment process or the claim
tax amounts use depends on MORE THAN 90 days before process to correct the overreported tax amounts.
ONLY when you file the period of limitations on Choose the adjustment process if you want the
Form CT-1 X. credit or refund for Form amount shown on line 26 credited to your Form
CT-1 expires. . . CT-1 for the period in which you file Form CT-1 X.
Check the box on line 1.
OR
Choose the claim process if you want the amount
shown on line 26 refunded to you or abated. Check
the box on line 2.

If you’re filing Form CT-1 X You must use the claim process to correct the
WITHIN 90 days of the overreported tax amounts. Check the box on line 2.
expiration of the period of
limitations on credit or refund
for Form CT-1. . .

BOTH The process you If you’re filing Form CT-1 X Choose either the adjustment process or both the
underreported use depends on MORE THAN 90 days before adjustment process and the claim process when
and when you file the period of limitations on you correct both underreported and overreported
overreported Form CT-1 X. credit or refund for Form CT-1 tax amounts.
tax amounts expires. . .
Choose the adjustment process if combining
your underreported tax amounts and overreported
tax amounts results in a balance due or creates a
credit that you want applied to Form CT-1.
• File one Form CT-1 X, and
• Check the box on line 1 and follow the instructions
on line 26.

OR
Choose both the adjustment process and the claim
process if you want the overreported tax amount
refunded to you or abated.
File two separate forms.
1. For the adjustment process, file one Form
CT-1 X to correct the underreported tax amounts.
Check the box on line 1. Pay the amount you
owe from line 26 by the time you file Form CT-1 X.
2. For the claim process, file a second Form
CT-1 X to correct the overreported tax amounts.
Check the box on line 2.

If you’re filing Form CT-1 X You must use both the adjustment process and
WITHIN 90 days of the the claim process.
expiration of the period of File two separate forms.
limitations on credit or refund 1. For the adjustment process, file one Form
for Form CT-1. . . CT-1 X to correct the underreported tax amounts.
Check the box on line 1. Pay the amount you owe
from line 26 by the time you file Form CT-1 X.
2. For the claim process, file a second Form
CT-1 X to correct the overreported tax amounts.
Check the box on line 2.
Page 6 Form CT-1 X (Rev. 3-2023)

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