CT-1X - Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund - Part 1

Sep 19, 2026

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CT-1X is an IRS form for correcting specific errors on Form CT-1 for a given calendar year. It supports two pathways: an adjustment when railroad retirement tax amounts were underreported or overreported, and a claim when overreported amounts are sought for refund or abatement. The form requires completing certifications, including repayment or consent conditions involving affected employees, and provides tables to enter corrected amounts and compute differences using CT-1 line references.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Part 1: Select ONLY one process

Part 2: Complete the certifications

Part 3: Enter the corrections

CT-1X:Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund OMB No.1545-0001 (Rev.February 2018)Department of the Treasury-Intemal Revenue Service Return You're Correcting… Enter the calendar year of the return you're correcting: (YYYY) Enter the date you discovered errors: (MM/DD/YYYY) 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-1X for each year that needs correction.Type or print within the boxes.You MUST complete all three pages.Don't attach this form to Form CT-1. # Part 1:Select ONLY one process.See page 4 for additional guidance. 1.Adjusted railroad retirement tax return.Check this box if you underreported amounts.Also check this box if you overreported amountsand you would like to use the adjustment process to correct the errors.You must check this box if you're correcting bothunderreported andoverreported amounts on this form.The amount shown on line 20,if less than zero,may only be applied as a credit to your Form CT-1 forthe tax period in which you're filing this form. 2.Claim.Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of theamount shown on line 20.Don't check this box if you're correcting ANY underreported amounts on this form. # Part 2:Complete the certifications. 3.I certify that I've filed or willfile Forms W-2,Wage and Tax Statement,or Forms W-2c,Corrected Wage and TaxStatement,asrequired. Note:If you're correcting underreported amounts only,go to Part 3 on page 2 and skip lines 4 and 5.If you're correcting overreportedamounts,for purposes of the certifications on lines 4 and 5,Employee Railroad Retirement Tax Act (RRTA)taxes consist of Tier 1 Employeetax,Tier 1 Employee Medicare tax,and Tier2 Employee tax.Employer RRTA taxes consist of Tier 1 Employer tax,Tier 1 Employer Medicaretax,and Tier 2 Employer tax.Form CT-1X can't be used to correct overreported amounts of Tier 1 Employee Additional Medicare Tax unlessthe 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 onebox.I certify that: a.I repaid or reimbursed each affected employee for the overcollected RRTA taxes for prior years.I have a written statement fromeach affected employee stating that he or she hasn't claimed(or the claim was rejected)and won't claim a refund or credit for theovercollection. b.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 he or she hasn't claimed (or the claim was rejected)and won't claim a refund or credit for theovercollection. c.The adjustment is for RRTA taxes and/or Tier1 Employee Additional Medicare Tax that I didn't withhold from employee compensation. 5.If you checked line 2 because your'e claiming a refund or abatement of overreported RRTA taxes,checkall 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 statementfrom each affected employee stating that he or she hasn't claimed (or the claim was rejected)and won't claim a refund or credit forthe overcollection. b.I have a written consent from each affected employee stating thatI may file this claim for Employee RRTA taxes overcollected in prioryears.I also have a written statement from each affected employee stating that he or she hasn'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 writtenconsent to file a claim for Employee RRTA taxes;or each affected employee didn't

FAQs

What is CT-1X used for?

CT-1X is used to correct errors made on Form CT-1 for a specific calendar year.

When should you check the “Adjusted railroad retirement tax return” box?

Check line 1 if you underreported amounts, overreported amounts, and want to use the adjustment process, including when correcting both underreported and overreported amounts.

What is required in the certifications section (Part 2)?

The form requires certifications about filing corrected wage and tax statements (e.g., Forms W-2/W-2c) and, depending on the process selected, written statements or consents from affected employees regarding refunds or credits.

Sep 19, 2026

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