PDF document

- 1 -

                                                                                                                                     OMB No. 1545-0001
                              Employer’s Annual Railroad Retirement Tax Return
Form CT-1
Department of the Treasury                                                                                                              2023
Internal Revenue Service             Go to www.irs.gov/CT1 for instructions and the latest information.
                            Name                                                Employer identification number (EIN)

     Type                   Address (number and street)                         RRB number                                           If final return, 
       or                                                                                                                            check here 
     Print
                            City or town, state or province, country, and ZIP or foreign postal code

Part I    Railroad Retirement Taxes.                    On lines 1 through 12 below, enter the amount of compensation paid in 2023 
          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 taxes after adjustments (line 13 as adjusted by line 14)  .  . .                         . . . .  . . . . . .       15
16   Nonrefundable  portion  of  credit  for  qualified  sick  and  family  leave  compensation  for  leave  taken
     before April 1, 2021        . . .  .  . .          . . . . . . . . . .                         . . . .  . . . . . .       16
17a  Reserved for future use       . .  .  . .          . . . . . . . . . .                         . . . .  . . . . . .       17a
b    Nonrefundable  portion  of  credit  for  qualified  sick  and  family  leave  compensation  for  leave  taken
     after March 31, 2021, and before October 1, 2021           . . . . . .                         . . . .  . . . . . .       17b
c    Reserved for future use       . .  .  . .          . . . . . . . . . .                         . . . .  . . . . . .       17c
d    Reserved for future use  .      .  .  . .          . . . . . . . . . .                         . .   17d
18   Total nonrefundable credits. Add lines 16 and 17b          . . . . . .                         . . . .  . . . . . .       18
19   Total taxes after adjustments and nonrefundable credits. Subtract line 18 from line 15                      . . . .       19
20   Total railroad retirement tax deposits for the year, including overpayment applied from a prior year 
     and overpayment applied from Form CT-1 X  .              . . . . . . .                         . . . .  . . . . . .       20
21   Reserved for future use       . .  .  . .          . . . . . . . . . .                         . . . .  . . . . . .       21
22   Reserved for future use       . .  .  . .          . . . . . . . . . .                         . . . .  . . . . . .       22
23   Refundable portion of credit for qualified sick and family leave compensation for leave taken before 
     April 1, 2021 .        . .  . . .  .  . .          . . . . . . . . . .                         . . . .  . . . . . .       23
24a  Reserved for future use  .      .  .  . .          . . . . . . . . . .                         . . . .  . . . . . .       24a
b    Refundable portion of credit for qualified sick and family leave compensation for leave taken after 
     March 31, 2021, and before October 1, 2021  .            . . . . . . .                         . . . .  . . . . . .       24b
c    Reserved for future use       . .  .  . .          . . . . . . . . . .                         . . . .  . . . . . .       24c
25   Total deposits and refundable credits. Add lines 20, 23, and 24b     .                         . . . .  . . . . . .       25
26   Reserved for future use       . .  .  . .          . . . . . . . . . .                         . . . .  . . . . . .       26
27   Reserved for future use       . .  .  . .          . . . . . . . . . .                         . . . .  . . . . . .       27
28   Balance due. If line 19 is more than line 25, enter the difference and see the instructions                   . . .       28
29   Overpayment. If line 25 is more than line 19, enter the difference  .                          . .   $
                                                                                Check one:                     Apply to next return.    Send a refund.
You must complete both pages of Form CT-1 and sign it.
For Privacy Act and Paperwork Reduction Act Notice, see back of payment voucher.                               Cat. No. 16006S          Form CT-1 (2023)

- 2 -

Form CT-1 (2023) Page 2
Part I Railroad Retirement Taxes (continued)
30 Qualified sick leave compensation for leave taken before April 1, 2021 . . . . . . . . . . 30
31 Qualified health plan expenses allocable to compensation reported on line 30 . . . . . . . 31
32 Qualified family leave compensation for leave taken before April 1, 2021 . . . . . . . . . 32
33 Qualified health plan expenses allocable to compensation reported on line 32 . . . . . . . 33
34 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 34
35 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 35
36 Qualified sick leave compensation for leave taken after March 31, 2021, and before October 1, 2021 36
37 Qualified health plan expenses allocable to qualified sick leave compensation reported on line 36 . 37
38 Amounts under certain collectively bargained agreements allocable to qualified sick leave
compensation reported on line 36 . . . . . . . . . . . . . . . . . . . . . . 38
39 Qualified family leave compensation for leave taken after March 31, 2021, and before October 1, 2021 39
40 Qualified health plan expenses allocable to qualified family leave compensation reported on line 39 40
41 Amounts under certain collectively bargained agreements allocable to qualified family leave
compensation reported on line 39 . . . . . . . . . . . . . . . . . . . . . . 41
42 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 42
43 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 43

• All filers: If line 19 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 below.
• Monthly schedule depositors: Complete Part II below.
Part II Record of Railroad Retirement Tax Liability
Complete the Monthly Summary of Railroad Retirement Tax Liability On Form 945-A for each payday, enter the sum of your employee
below only if you were a monthly schedule depositor for the entire and employer Tier 1 and Tier 2 taxes on the appropriate line.
year. Enter your Tier 1 and Tier 2 tax liability on the lines provided Your total tax liability for the year (line Vbelow or line M on Form
for each month. 945-A) must equal your total taxes for the year (Form CT-1, line 19).
If you were a semiweekly schedule depositor during any part of Note : See the separate instructions for the deposit rules for railroad
the year or you accumulated $100,000 or more on any day during a retirement taxes.
deposit period, you must complete Form 945-A, Annual Record of
Federal Tax Liability. Don’t complete the monthly summary below.

Monthly Summary of Railroad Retirement Tax Liability
Complete if Part I , line 19, 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 19 . . . . . . . .
Third- Do you want to allow another person to discuss this return with the IRS? See separate instructions. Yes. Complete the following. No.
Party Designee’s Phone Personal identification
Designee name no. number (PIN)
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.
Sign
Here Print Your
Signature Name and Title Date
Print/Type preparer’s name Preparer’s signature Date
Paid Check if PTIN
self-employed
Preparer
Use Only Firm’s name Firm’s EIN
Firm’s address Phone no.
Form CT-1 (2023)

- 3 -

Form CT-1 (2023) Page 3

Form CT-1(V),
Payment Voucher

Purpose of Form Specific Instructions
Complete Form CT-1(V) if you’re making a payment with Box 1—Employer identification number (EIN). If you
Form CT-1. We will use the completed Form CT-1(V) to don’t have an EIN, you may apply for one online by
credit your payment more promptly and accurately, and visiting www.irs.gov/EIN . You may also apply for an EIN
to improve our service to you. 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
Making Payments With Form CT-1 “Applied For” and the date you applied in this entry
To avoid a penalty, make a payment with Form CT-1 only space.
if one of the following applies. Box 2—Amount paid. Enter the amount paid with
• Your total railroad retirement taxes for the year (Form Form CT-1.
CT-1, line 19) are less than $2,500 and you’re paying in Box 3—Name and address.Enter your business name
full with a timely filed return. and address as shown on Form CT-1.
• You’re a monthly schedule depositor making a payment • Enclose your check or money order made payable to
in accordance with the Accuracy of Deposits Rule. See “United States Treasury.” Be sure to enter your EIN,
the separate instructions for details. This amount may be “Form CT-1,” and “2023” on your check or money order.
$2,500 or more. Don’t send cash. Don’t staple Form CT-1(V) or your
Otherwise, you must make deposits by electronic funds payment to Form CT-1 or to each other.
transfer. Don’t use Form CT-1(V) to make federal tax • Detach Form CT-1(V) and send it with your payment
deposits. See Electronic Deposit Requirement in the and Form CT-1 to the address in the Instructions for
separate instructions. Form CT-1.
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
CAUTION
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.

OMB No. 1545-0001
Form CT-1(V) Payment Voucher
Department of the Treasury
Internal Revenue Service Use this voucher when making a payment with Form CT-1. 2023
1 Enter your employer identification number (EIN) 2 Dollars Cents
Enter the amount of your payment.
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.

- 4 -

Form CT-1 (2023) Page 4

Privacy Act and Paperwork Reduction Act Notice. We and criminal litigation, and to cities, states, the District of
ask for the information on this form to carry out the Columbia, and U.S. commonwealths and territories for
Internal Revenue laws of the United States. You’re use in administering their tax laws. We may also disclose
required to give us this information. We need it to ensure this information to other countries under a tax treaty, to
that you’re complying with these laws and to allow us to federal and state agencies to enforce federal nontax
figure and collect the right amount of tax. Our authority to criminal laws, or to federal law enforcement and
ask for information is found in sections 6001, 6011, and intelligence agencies to combat terrorism.
6012(a) and their regulations. Section 6109 requires you The time needed to complete and file Form CT-1 will
to provide your identifying number on the return. If you vary depending on individual circumstances. The
don’t provide the information we ask for, or provide false estimated average time is:
or fraudulent information, you may be subject to
penalties. Recordkeeping . . . . . . . . . . 14 hr., 49 min.
You’re not required to provide the information Learning about the law or the form . . 2 hr., 7 min.
requested on a form that is subject to the Paperwork Preparing, copying, assembling, and
Reduction Act unless the form displays a valid OMB sending the form to the IRS . . . . . 4 hr., 51 min.
control number. Books and records relating to a form or
If you have comments concerning the accuracy of
its instructions must be retained as long as their contents
these time estimates or suggestions for making Form
may become material in the administration of any Internal
CT-1 simpler, we would be happy to hear from you. You
Revenue law.
can send us comments from www.irs.gov/
Generally, tax returns and return information are FormComments . Or write to Internal Revenue Service,
confidential, as required by section 6103. However, Tax Forms and Publications Division, 1111 Constitution
section 6103 allows or requires the IRS to disclose or give Ave. NW, IR-6526, Washington, DC 20224. Don’t send
the information shown on your tax return to others as Form CT-1 to this address. Instead, see Where To File in
described in the Code. For example, we may disclose the Instructions for Form CT-1.
your tax information to the Department of Justice for civil

PDF file checksum: 4043443317

(Plugin #1/9.12/13.0)