CT-1X - Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund - Rev. March 2021

Sep 19, 2026

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CT-1X (Rev. March 2021) is used to correct errors on Form CT-1 for a specific calendar year by selecting only one process: adjustment of underreported or overreported amounts, or claiming a refund/abatement for overreported amounts. It requires completing all four pages and entering the corrected calendar year and the date errors were discovered. The form includes certifications regarding W-2/W-2c filings and, depending on the chosen line, repayment/reimbursement and employee consent requirements, plus detailed tax correction calculations by tier and type (compensation, Medicare, sick pay, and additional Medicare tax).

LanguageEnglish

CategoryForms

FormatPDF

Pages5

Reading Time2 min

AccessFree to download

Process selection

Part 1: Adjusted return or claim

Part 2: Certifications

Part 3: Tax corrections by tier and type

CT-1X:Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund (Rev.March 2021) Department of the Treasury-Intemal Revenue Service Read the separate instructions before completing this form.Use this form to correct errors made on Form CT-1,Employer's AnnualRailroad Retirement Tax Return.Use a separate Form CT-1Xfor each year that needs comection.Type or print within the boxes.You MUST complete all four pages.Don't attach this form to Form CT-1 unless you're reclassifying workers;see the instructions for line 34. Select ONLY one process.See page 5 for additional guidance. Part 1: 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 corect the erors.You must check this box if you're corecting both underreported andovereported amounts on this form.The amount shown online 26,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 boxif 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 26.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 Tax Statement,asrequired. Note:If you're corecting undereported amounts only,go to Part 3 on page 2 and skip lines 4 and 5.If you're corecting overeportedamounts,for purposes of the certifications on lines 4 and 5,Employee Railroad Retirement Tax Act (RRTA)taxes consistof 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.Ifyou checked line 1 because you're adjusting overreported amounts,checkall 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 eachaffected 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 fnd the affected employees or each affected employee didn't give me awritten statement 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 adjustment is for RRTA taxes and/or Tier 1Employee Additional Medicare Tax that I didn't withold from employee compensation. 5.If you checked line 2 because your'e 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 ave 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 theeovercollection. b.I have a writen consent from each affected employee stating that I may fle this claim for Employee RRTA taxes overcollected in prior years.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'tclaim 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 writen consentto file a claim for Employee RRTA taxes;or each affectedemployee didn't give me a written statement that he or she hasn't claimed (or theclaim w

FAQs

When should employers use Form CT-1X instead of Form CT-1?

Use Form CT-1X to correct errors made on Form CT-1. Do not attach it to Form CT-1 unless reclassifying workers.

What are the two process options on CT-1X, and when do you choose each?

Select ONLY one process. Check line 1 for an adjustment process when correcting underreported and/or overreported amounts. Check line 2 for a claim when overreported amounts are being used to request a refund or abatement.

What employee-related certifications and statements are required?

The form requires certifications about filing W-2 or W-2c forms. For many correction or claim scenarios, it requires written statements (or, in some cases, written consent) from affected employees that they have not claimed and will not claim a refund or credit for overcollections.

Sep 19, 2026

Upload by Aladdin