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 Return You're Correcting ...
(EIN) —
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)