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Revenue Service  \n(Rev.March 2024)  \nOMB No.1545-0001  \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-1X for 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:Select ONLY one process.See page 6 for additional guidance,including information on how to treat employmenttax credits and Tier 1 tax deferrals.  \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 refund or abatemet 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 to Part 3 on page 2 and skip lines 4 and 5.If you're correcting overreported taxamounts,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 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 stating that I may file thisclaim for Emploee RRTA taxes overcollected in proryears.I also have a writen statement from each affected employee stating that they haven't claimed (or the claim was rejected)andwon't claim a r","cbCaitAy7pC4Fp58","https://ap.wps.com/l/cbCaitAy7pC4Fp58","pdf",207543,6,"English","# Part 1: Select Only One Process\n## 1. Adjusted railroad retirement tax return\n## 2. Claim\n# Part 2: Complete the certifications\n## 3. Filing W-2/W-2c certification\n## 4. Repayment/reimbursement certifications for adjustment\n## 5. Claim certifications for refund or abatement\n# Tier 1 and Tier 2 tax-computation lines","[{\"question\":\"What is Form CT-1X used for?\",\"answer\":\"Form CT-1X is used to correct errors made on Form CT-1, Employer's Annual Railroad Retirement Tax Return, for each year that needs correction.\"},{\"question\":\"When should you use the adjustment process versus the claim process?\",\"answer\":\"Use the adjustment process when you are correcting adjusted tax amounts, including cases involving underreported or overreported amounts. Use the claim process to request a refund or abatement only when you overreported tax amounts and none are underreported.\"},{\"question\":\"What certifications are required on CT-1X?\",\"answer\":\"Part 2 requires certifications related to filing (or will file) Forms W-2 or W-2c, plus employee repayment/reimbursement and, for claims, written consent requirements, depending on whether you selected the adjustment or claim process.\"}]","CT-1X - Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund - (Rev. March 2024) | PDF",1789811101]