Form CT-1 Employer's Annual Railroad Retirement Tax Return

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CT-1

Employer’s Annual Railroad Retirement Tax Return

Department of the Treasury
Internal Revenue Service

Go to www.irs.gov/CT1 for instructions and the latest information.

Form

Type
or
Print

Name

Employer identification number (EIN)

Address (number and street)

RRB number

OMB No. 1545-0001

2023
If final return,
check here

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 13, 2023
DO NOT FILE
Part I

1
2
3
4
5
6

7
8
9
10
11
12
13
14

15
16

City or town, state or province, country, and ZIP or foreign postal code

Railroad Retirement Taxes. On lines 1 through 12 below, enter the amount of compensation paid in 2023
for each tax. Then, multiply it by the rate shown and enter the tax.

Compensation
Rate
Tier 1 Employer Tax—Compensation (other than tips and sick pay) $
× 6.2% =
Tier 1 Employer Medicare Tax—Compensation (other than tips
and sick pay)
. . . . . . . . . . . . . . . .
$
× 1.45% =
Tier 2 Employer Tax—Compensation (other than tips) . . .
$
× 13.1% =
Tier 1 Employee Tax—Compensation (other than sick pay) .
$
× 6.2% =
Tier 1 Employee Medicare Tax—Compensation (other than sick
pay) (for tips, see instructions) . . . . . . . . . . .
$
× 1.45% =
Tier 1 Employee Additional Medicare Tax—Compensation (other
than sick pay) (for tips, see instructions) . . . . . . . .
$
× 0.9% =
Tier 2 Employee Tax—Compensation (for tips, see instructions)
$
× 4.9% =
Tier 1 Employer Tax—Sick pay . . . . . . . . . . .
$
× 6.2% =
Tier 1 Employer Medicare Tax—Sick pay . . . . . . .
$
× 1.45% =
Tier 1 Employee Tax—Sick pay
. . . . . . . . . .
$
× 6.2% =
Tier 1 Employee Medicare Tax—Sick pay . . . . . . .
$
× 1.45% =
Tier 1 Employee Additional Medicare Tax—Sick pay . . . .
$
× 0.9% =
Total tax based on compensation (add lines 1 through 12) . . . . . . . . . . . . . .
Adjustments to employer and employee railroad retirement taxes based on compensation. See the
instructions for line 14 and attach required statements.
Fractions of Cents $
± Other $
=
Total taxes after adjustments (line 13 as adjusted by line 14) . . . . . . . . . . . . .
Nonrefundable portion of credit for qualified sick and family leave compensation for leave taken
before April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .

17a Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
b Nonrefundable portion of credit for qualified sick and family leave compensation for leave taken
after March 31, 2021, and before October 1, 2021 . . . . . . . . . . . . . . . .
c
d
18
19
20

Reserved for future use . . . . . . . . . . . . . . . . . . . . . .
17d
Reserved for future use . . . . . . . . . . . . . . . . .
Total nonrefundable credits. Add lines 16 and 17b . . . . . . . . . . . . .
Total taxes after adjustments and nonrefundable credits. Subtract line 18 from line 15 .
Total railroad retirement tax deposits for the year, including overpayment applied from a
and overpayment applied from Form CT-1 X . . . . . . . . . . . . . . .

21
22
23

Reserved for future use . . . . . . .
Reserved for future use . . . . . . .
Refundable portion of credit for qualified sick
April 1, 2021 . . . . . . . . . . .

. . . .
. . . .
and family
. . . .

. .
. .
leave
. .

. . . . .
. . . . .
compensation
. . . . .

.
.
for
.

. .
. .
leave
. .

.

.

. .
. .
prior
. .

. .
. .
taken
. .

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.
year
.

. .
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before
. .

24a Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
b Refundable portion of credit for qualified sick and family leave compensation for leave taken after
March 31, 2021, and before October 1, 2021 . . . . . . . . . . . . . . . . . .

Tax

1
2
3
4
5

6
7
8
9
10
11
12
13

14
15

16
17a

17b
17c
18
19
20
21
22
23
24a

24b
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
24c
25
Total deposits and refundable credits. Add lines 20, 23, and 24b . . . . . . . . . . .
26
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
27
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
Balance due. If line 19 is more than line 25, enter the difference and see the instructions . . .
28
Overpayment. If line 25 is more than line 19, enter the difference . . .
$
Check one:
Apply to next return.
You must complete both pages of Form CT-1 and sign it.
c
25
26
27
28
29

For Privacy Act and Paperwork Reduction Act Notice, see back of payment voucher.

Cat. No. 16006S

Send a refund.
Form CT-1 (2023)

Page 2

Form CT-1 (2023)

Part I

Railroad Retirement Taxes (continued)

30
31
32
33
34
35
36
37
38

Qualified sick leave compensation for leave taken before April 1, 2021 . . . . . . . . . .
Qualified health plan expenses allocable to compensation reported on line 30 . . . . . . .
Qualified family leave compensation for leave taken before April 1, 2021 . . . . . . . . .
Qualified health plan expenses allocable to compensation reported on line 32 . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
Qualified sick leave compensation for leave taken after March 31, 2021, and before October 1, 2021
Qualified health plan expenses allocable to qualified sick leave compensation reported on line 36 .
Amounts under certain collectively bargained agreements allocable to qualified sick leave
compensation reported on line 36 . . . . . . . . . . . . . . . . . . . . . .

39
40
41

Qualified family leave compensation for leave taken after March 31, 2021, and before October 1, 2021
Qualified health plan expenses allocable to qualified family leave compensation reported on line 39
Amounts under certain collectively bargained agreements allocable to qualified family leave
compensation reported on line 39 . . . . . . . . . . . . . . . . . . . . . .

42
43

Reserved for future use
Reserved for future use

30
31
32
33
34
35
36
37

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 13, 2023
DO NOT FILE
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• All filers: If line 19 is less than $2,500, don’t complete Part II or Form 945-A.
• Semiweekly schedule depositors: Complete Form 945-A and see the Part II instructions below.
• Monthly schedule depositors: Complete Part II below.

Part II

Record of Railroad Retirement Tax Liability

Complete the Monthly Summary of Railroad Retirement Tax Liability
below only if you were a monthly schedule depositor for the entire
year. Enter your Tier 1 and Tier 2 tax liability on the lines provided
for each month.

On Form 945-A for each payday, enter the sum of your employee
and employer Tier 1 and Tier 2 taxes on the appropriate line.

If you were a semiweekly schedule depositor during any part of
the year or you accumulated $100,000 or more on any day during a
deposit period, you must complete Form 945-A, Annual Record of
Federal Tax Liability. Don’t complete the monthly summary below.

Note: See the separate instructions for the deposit rules for railroad
retirement taxes.

Your total tax liability for the year (line V below or line M on Form
945-A) must equal your total taxes for the year (Form CT-1, line 19).

Monthly Summary of Railroad Retirement Tax Liability

Complete if Part I, line 19, is $2,500 or more and you were a monthly schedule depositor.

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

January

April

July

October

Second month of quarter:
Tier 1 and Tier 2 taxes
II Second month liability

February

May

August

November

Third month of quarter:
Tier 1 and Tier 2 taxes
III Third month liability
IV Total for quarter, add
lines I, II, and III.

March

June

September

December

Date compensation paid:
First month of quarter:
Tier 1 and Tier 2 taxes
I First month liability

V Total railroad retirement tax liability for the year. This must equal Part I, line 19 .
ThirdParty
Designee

Sign
Here

.

Do you want to allow another person to discuss this return with the IRS? See separate instructions.
Designee’s
name

Phone
no.

.

.

.

.

.

.

Yes. Complete the following.

No.

Personal identification
number (PIN)

Under penalties of perjury, I declare that I have examined this return, including 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.

Signature

Paid
Preparer
Use Only

Print/Type preparer’s name

Print Your
Name and Title
Preparer’s signature

Date
Date

Check
if
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

PTIN

Form CT-1 (2023)

Page 3

Form CT-1 (2023)

Form CT-1(V),
Payment Voucher
Purpose of Form

Specific Instructions

Complete Form CT-1(V) if you’re making a payment with
Form CT-1. We will use the completed Form CT-1(V) to
credit your payment more promptly and accurately, and
to improve our service to you.

Box 1—Employer identification number (EIN). If you
don’t have an EIN, you may apply for one online by
visiting www.irs.gov/EIN. You may also apply for an EIN
by faxing or mailing Form SS-4 to the IRS. If you haven’t
received your EIN by the due date of Form CT-1, write
“Applied For” and the date you applied in this entry
space.
Box 2—Amount paid. Enter the amount paid with
Form CT-1.
Box 3—Name and address. Enter your business name
and address as shown on Form CT-1.
• Enclose your check or money order made payable to
“United States Treasury.” Be sure to enter your EIN,
“Form CT-1,” and “2023” on your check or money order.
Don’t send cash. Don’t staple Form CT-1(V) or your
payment to Form CT-1 or to each other.
• Detach Form CT-1(V) and send it with your payment
and Form CT-1 to the address in the Instructions for
Form CT-1.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
▲
September
13, 2023
DO NOT FILE
Making Payments With Form CT-1

To avoid a penalty, make a payment with Form CT-1 only
if one of the following applies.
• Your total railroad retirement taxes for the year (Form
CT-1, line 19) are less than $2,500 and you’re paying in
full with a timely filed return.
• You’re a monthly schedule depositor making a payment
in accordance with the Accuracy of Deposits Rule. See
the separate instructions for details. This amount may be
$2,500 or more.
Otherwise, you must make deposits by electronic funds
transfer. Don’t use Form CT-1(V) to make federal tax
deposits. See Electronic Deposit Requirement in the
separate instructions.
Use Form CT-1(V) when paying any amount with
Form CT-1. However, if you pay an amount with
Form CT-1 that should’ve been deposited, you
CAUTION
may be subject to a penalty. See Penalties
and Interest in the separate instructions.

!

Detach Here and Mail With Your Payment and Form CT-1.

Form CT-1(V)
Department of the Treasury
Internal Revenue Service
1

Enter your employer identification number (EIN)

Payment Voucher

OMB No. 1545-0001

2023

Use this voucher when making a payment with Form CT-1.
2

Enter the amount of your payment.
Make your check or money order payable to “United States Treasury.”

3 Enter your business name.
Enter your address.
Enter city or town, state or province, country, and ZIP or foreign postal code.

Dollars

Cents

Form CT-1 (2023)

Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on this form to carry out the
Internal Revenue laws of the United States. You’re
required to give us this information. We need it to ensure
that you’re complying with these laws and to allow us to
figure and collect the right amount of tax. Our authority to
ask for information is found in sections 6001, 6011, and
6012(a) and their regulations. Section 6109 requires you
to provide your identifying number on the return. If you
don’t provide the information we ask for, or provide false
or fraudulent information, you may be subject to
penalties.
You’re not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books and records relating to a form or
its instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law.
Generally, tax returns and return information are
confidential, as required by section 6103. However,
section 6103 allows or requires the IRS to disclose or give
the information shown on your tax return to others as
described in the Code. For example, we may disclose
your tax information to the Department of Justice for civil

Page 4

and criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and territories for
use in administering their tax laws. We may also disclose
this information to other countries under a tax treaty, to
federal and state agencies to enforce federal nontax
criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
The time needed to complete and file Form CT-1 will
vary depending on individual circumstances. The
estimated average time is:
Recordkeeping . . . . . . . . . . 14 hr., 49 min.
Learning about the law or the form . .
2 hr., 7 min.
Preparing, copying, assembling, and
sending the form to the IRS . . . . . 4 hr., 51 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making Form
CT-1 simpler, we would be happy to hear from you. You
can send us comments from www.irs.gov/
FormComments. Or write to Internal Revenue Service,
Tax Forms and Publications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Don’t send
Form CT-1 to this address. Instead, see Where To File in
the Instructions for Form CT-1.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 13, 2023
DO NOT FILE