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

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

Employer identification number
(EIN)

OMB No. 1545-0001

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

City

Foreign country name

Suite or room number

State

Foreign province/county

ZIP code

Enter the date you discovered errors:

(MM / DD / YYYY)

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)

Employer identification number (EIN)

Name

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 2

Column 1
Total corrected
amount (for ALL
employees)

6.

—

Column 3

Amount originally
reported or as
previously corrected
(for ALL employees)

Column 4

Difference
(If this amount is a
negative number,
use a minus sign.)

=

Tax correction

Tier 1 Employer Tax—
Compensation
(Form CT-1, line 1)

.

—

.

Tier 1 Employer Medicare Tax—
Compensation
(Form CT-1, line 2)

.

—

.

Tier 2 Employer Tax—
Compensation
(Form CT-1, line 3)

.

—

.

Tier 1 Employee Tax—
Compensation
(Form CT-1, line 4)

.

—

.

Tier 1 Employee Medicare Tax—
Compensation
(Form CT-1, line 5)

.

—

.

Tier 1 Employee Additional
Medicare Tax—Compensation
(other than sick pay) (Form CT-1,
line 6)

.

.
.
.
—
*Certain compensation reported in Column 3 shouldn't be multiplied by 0.009. See instructions.

12.

Tier 2 Employee Tax—
Compensation (Form CT-1, line 7)

.

—

.

13.

Tier 1 Employer Tax—Sick Pay
(Form CT-1, line 8)

.

—

.

14.

Tier 1 Employer Medicare Tax—
Sick Pay (Form CT-1, line 9)

.

—

.

15.

Tier 1 Employee Tax—Sick Pay
(Form CT-1, line 10)

.

—

.

16.

Tier 1 Employee Medicare Tax—
Sick Pay (Form CT-1, line 11)

.

—

.

17.

Tier 1 Employee Additional
Medicare Tax—Sick Pay (Form
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
14)

.

—

.

19.

Nonrefundable portion of credit for
qualified sick and family leave
compensation for leave taken before
April 1, 2021 (Form CT-1, line 16)

.

—

.

Nonrefundable portion of
employee retention credit* (Form
CT-1, line 17a (line 17 for calendar
year 2020))

.

7.

8.

9.

10.

11.

20a.

20b.

20c.

20d.

21.
Page 2

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
17b)
Nonrefundable portion of COBRA
premium assistance credit* (Form
CT-1, line 17c)
Number of individuals provided
COBRA premium assistance*
(Form CT-1, line 17d)

=
=

× 0.0145 =

.

=

See
instructions

.

=

=

× 0.0145 =

.

=

=

See
instructions

.

=

× 0.0145 =

.

=

× 0.062 =

.

=

× 0.0145 =

.

.

.

.
.
.

× 0.009* =

=

=

=

=
=

.

.

.

× 0.062 =

.

=

.

.

× 0.009* =

=

—

.

.

× 0.062 =

.

.
—
*Line 20a can only be used if correcting a 2020 or 2021 Form CT-1.

.

× 0.062 =

.

.
—
*Line 20c can only be used if correcting a 2021 or 2022 Form CT-1.

.

See
instructions

.

.

See
instructions

.

.

See
instructions

.

.

See
instructions

.

.

See
instructions

.

=

—
*Line 20d can only be used if correcting a 2021 or 2022 Form CT-1.

Subtotal. Combine the amounts on lines 6 through 20c of Column 4 .

.

.

.

.

.

.

.

.

.

.

.

.

.

Form CT-1

.

X (Rev. 3-2023)

Employer identification number (EIN)

Name

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)
Column 2

Column 1
Total corrected
amount (for ALL
employees)

22.

23.

24.

25a.

25b.

25c.

26.

Deferred amount of the Tier 1
Employer Tax* (Form CT-1, line 21)
Deferred amount of the Tier 1
Employee Tax* (Form CT-1, line 22)

—

Amount originally
reported or as
previously corrected
(for ALL employees)

Column 3

=
=

.

.
—
*Line 22 can only be used if correcting a 2020 Form CT-1.

=

.

.
—
*Line 23 can only be used if correcting a 2020 Form CT-1.

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

.

Refundable portion of employee
retention credit* (Form CT-1, line
24a (line 24 for calendar year 2020))

.

—

.

=

=

.
—
*Line 25a can only be used if correcting a 2020 or 2021 Form CT-1.

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
24b)

.

Refundable portion of COBRA
premium assistance credit* (Form
CT-1, line 24c)

.

—

.

Column 4

Difference
(If this amount is a
negative number,
use a minus sign.)

=
=

.
—
*Line 25c can only be used if correcting a 2021 or 2022 Form CT-1.

Tax correction

.

See
instructions

.

.

See
instructions

.

.

See
instructions

.

.

See
instructions

.

.

See
instructions

.

.

See
instructions

.

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.

28.

29.

30.

31.

32.

Page 3

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

.

—

.

Qualified health plan expenses
allocable to qualified sick leave
compensation for leave taken
before April 1, 2021 (Form CT-1,
line 31)

.

—

.

.

—

.

.

—

.

Qualified family leave
compensation for leave taken
before April 1, 2021 (Form CT-1,
line 32)
Qualified health plan expenses
allocable to qualified family leave
compensation for leave taken
before April 1, 2021 (Form CT-1,
line 33)
Qualified compensation for the
employee retention credit* (Form
CT-1, line 34)
Qualified health plan expenses
for the employee retention credit*
(Form CT-1, line 35)

.

=

=
=

=
=

.
—
*Line 31 can only be used if correcting a 2020 or 2021 Form CT-1.

=

.
.
—
*Line 32 can only be used if correcting a 2020 or 2021 Form CT-1.

.

.
.

.

.

.
Form CT-1

X (Rev. 3-2023)

Employer identification number (EIN)

Name

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 2

Column 1
Total corrected
amount (for ALL
employees)

33.

34.

35.

36.

37.

38.

39.

40.

Page 4

—

Amount originally
reported or as
previously corrected
(for ALL employees)

Qualified sick leave compensation
for leave taken after March 31,
2021, and before October 1, 2021
(Form CT-1, line 36)

.

—

.

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)

.

—

.

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)

.

—

.

Qualified family leave
compensation for leave taken after
March 31, 2021, and before
October 1, 2021 (Form CT-1, line 39)

.

—

.

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)

.

—

.

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)

.

—

.

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)
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)

Column 3

=

=

=

=

=

=

=

=

.
.
—
*Line 39 can only be used if correcting a 2021 Form CT-1.

=

.
.
—
*Line 40 can only be used if correcting a 2021 Form CT-1.

Difference
(If this amount is a
negative number,
use a minus sign.)

.

.

.

.

.

.

.

.
Form CT-1

X (Rev. 3-2023)

Employer identification number (EIN)

Name

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
name here

Sign your
name here
Date

Print your
title here
/

/

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
Page 5

State

.

.

.

.

/

.

.

.

.

/

ZIP code
Form CT-1

X (Rev. 3-2023)

Form CT-1 X: Which process should you use?
Type of errors
you’re
correcting

Unless otherwise specified in the separate instructions, an underreported employment tax credit or Tier 1 tax
deferral should be treated like an overreported tax amount. An overreported employment tax credit or Tier 1 tax
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
tax amounts
ONLY

Use the adjustment process to correct 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.

Overreported
tax amounts
ONLY

The process you
use depends on
when you file
Form CT-1 X.

If you’re filing Form CT-1 X
MORE THAN 90 days before
the period of limitations on
credit or refund for Form
CT-1 expires. . .

Choose either the adjustment process or the claim
process to correct the overreported tax amounts.
Choose the adjustment process if you want the
amount shown on line 26 credited to your Form
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.

BOTH
underreported
and
overreported
tax amounts

The process you
use depends on
when you file
Form CT-1 X.

If you’re filing Form CT-1 X
WITHIN 90 days of the
expiration of the period of
limitations on credit or refund
for Form CT-1. . .

You must use the claim process to correct the
overreported tax amounts. Check the box on line 2.

If you’re filing Form CT-1 X
MORE THAN 90 days before
the period of limitations on
credit or refund for Form CT-1
expires. . .

Choose either the adjustment process or both the
adjustment process and the claim process when
you correct both underreported and overreported
tax amounts.
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
WITHIN 90 days of the
expiration of the period of
limitations on credit or refund
for Form CT-1. . .

You must use both the adjustment process and
the claim process.
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.

Page 6

Form CT-1

X (Rev. 3-2023)