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The form instructs filers to select only one process (adjustment or claim), enter the tax year being corrected and the date errors were discovered, and complete required certifications. It includes certification options for repayments/reimbursements, employee written statements/consent, and scenarios involving Tier 1/Tier 2 taxes and Additional Medicare Tax.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/adjusted-employers-annual-railroad-retirement-tax-return-or-claim-for-refund-form-ct-1x-revapril-2025/304202/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/adjusted-employers-annual-railroad-retirement-tax-return-or-claim-for-refund-form-ct-1x-revapril-2025/304202.png","ImageObject",442,249,{"name":88,"@type":89},"Berry Peter","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When should an employer use Form CT-1X?","Question",{"text":108,"@type":109},"Use Form CT-1X to correct errors made on Form CT-1 for a specific year. 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consents.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304202,1790463650,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},1374402524268,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","FomCT-1X:Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund  \nDepartment of the Treasury-Intemal Revenue Service  \nOMB No.1545-0029  \n(Rev.April 2025)  \n| Return You're Correcting….  \u003Cbr>Enter the calendar year of the return  \u003Cbr>you're correcting:  \u003Cbr>(YYYY)   |\n| --- |\n\n\n|  |\n| --- |\n\n\n| Enter the date you discovered errors:  \u003Cbr>(MM/DD/YYYY)   |\n| --- |\n\n\n|  |\n| --- |\n\nRead the separate instructions before completing this form.Use this form to correct errors made on Fom CT-1,Employer's Annual  \nRailroad Retirement Tax Return.Use a separate Form CT-1 Xfor each year that needs correction.Type or print within the boxes.YouMUST complete all five pages.Don't attach this form to Form CT-1 unless you're reclassifying workers;see the instructions for line 42.  \nPart 1:  \nSelect ONLY one process.See page 6 for additional guidance,including information on how to treat employment  \n     tax credits.                                                    \n1.Adjusted railroad retirement tax return.Check this box if you underreported tax amounts.Also check this box if you overreported taxamounts and you would like to use the adjustment process to corect the erors.You must check this box if you're corecting bothunderreported and overreported tax amounts on this form.The amount shown on line 26,if less than zero,may only be applied as a credit toyour Form CT-1 for the tax period in which you're filing this form.  \n2.Claim.Check this boxif you overreported tax amounts only and you would like to use the claim process to ask for a refnd or abatement ofthe amount shown on line 26.Don't check this box if you're correcting ANY underreported tax amounts on this form.  \nPart2:Complete the certifications.                               \n3.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.  \nNote:If you're correcting underreported tax amounts only,go_toPart 3 on page 2 and skip lines 4 and 5.If you're correcting overreported taxamounts,for purposes of the certifications on lines 4 and5,Employee Railroad Retirement Tax Act(RRTA)taxes consist of Tier 1 Employeetax,Tier 1 Employee Medicare tax,and Tier 2 Employee tax.Employer RRTA taxes consist of Tier 1 Employer tax,Tier 1 Employer Medicaretax,and Tier2 Employer tax.Form CT-1Xcan't be used to corect overreported amounts of Tier 1 Employee Additional Medicare Tax unlessthe amounts weren't withheld from employee compensation.  \n4.If you checked line 1 because you're adjusting overreported amounts,checkall that apply.You must check at least one box.  \nI certify that:  \n□a.I repaid or reimbursed each affected employee for the overcollected RRTA taxes for prior years.I have a writte statement fromeach affected employee stating that they haven't claimed (or the claim was rejected)and won't claim a refund or credit for theovercollection.  \nb.The adjustments are only for Employer RRTA taxes.I couldn't find the affected employees or each affected employee didn't giveme a written statement that they haven't claimed(or the claim was rejected)and won't claim a refund or credit for theovercollection.  \nc.The adjustment is for RRTA taxes and/or Tier1 Employee Additional Medicare Tax that I didn't withhold from employee compensation.  \n5.If you checked line 2 because you³re claiming a refund or abatement of overreported RRTA taxes,check all that apply.You must check at least one box.  \nI certify that:  \na.I repaid or reimbursed each affected employee for the overcollected Employee RRTA taxes for prior years.I have a writen statementfrom each affected employee stating that they haven't claimed(or the claim was rejected)and won't claim a refund or credit for theeovercollection.  \nb.I have a written consent from each affected employee statingthat I may file thisclaim for Employee RRTA taxes overcollected in prioryears.I also have a writen statement from each affected employee stating that they haven't claimed (or the","cbCaieoIhQflU9qt","https://ap.wps.com/l/cbCaieoIhQflU9qt","pdf",201522,6,"English","# Process selection\n## Part 1: Select only one process\n## Part 2: Complete the certifications\n## Part 3: Supporting tax and compensation line items","[{\"question\":\"When should an employer use Form CT-1X?\",\"answer\":\"Use Form CT-1X to correct errors made on Form CT-1 for a specific year. A separate Form CT-1X is required for each year needing correction.\"},{\"question\":\"What are the two processes an employer must choose between?\",\"answer\":\"The form provides an adjustment process for underreported or certain overreported tax amounts, and a claim process for overreported amounts to request a refund or abatement.\"},{\"question\":\"What certifications are required on Form CT-1X?\",\"answer\":\"The form requires certifications covering filing of Forms W-2/W-2c and additional statements depending on whether the employer is adjusting or claiming, including employee repayments/reimbursements and written statements or consents.\"}]","Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund - Form CT-1X - (Rev.April 2025) | PDF",1789811098]