Form CT-1, Employer’s Annual Railroad Retirement Tax Return
Form CT-1 is the annual return railroad employers use to report taxes under the Railroad Retirement Tax Act. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is CT-1?
Form CT-1, Employer’s Annual Railroad Retirement Tax Return, reports the taxes imposed by the Railroad Retirement Tax Act (RRTA). Railroad employers pay into the railroad retirement system instead of Social Security, so they file this form rather than the quarterly Form 941 that most employers use.
The return covers Tier 1 and Tier 2 taxes on compensation paid to railroad employees, both the employer and employee shares, and reconciles those taxes with the deposits made during the year. Corrections to a previously filed CT-1 go on Form CT-1 X.
Who files CT-1?
- Railroad employers covered by the Railroad Retirement Tax Act
- Railroad-related companies whose workers are covered employees under the RRTA
- Payers of compensation subject to Tier 1 or Tier 2 railroad retirement taxes
- Employers correcting railroad retirement taxes, who start from the filed CT-1 and use Form CT-1 X
How to fill out CT-1
- Enter the employer’s name, address, and employer identification number at the top of the return.
- Report the compensation subject to each tax and figure the Tier 1 and Tier 2 amounts for both the employer and employee shares.
- Total the taxes, then reconcile them against the railroad retirement tax deposits made during the year.
- Complete the monthly summary of tax liability if the instructions require it for your deposit schedule.
- Download the finished PDF, sign it, and file it with the IRS by the due date in the current instructions.
Quick fill CT-1 on this page
Prefer to see the form itself while you type? Open CT-1 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
How is Form CT-1 different from Form 941?
Form 941 reports Social Security and Medicare taxes for ordinary employers each quarter. Railroad employers are covered by the railroad retirement system instead, so they report RRTA taxes once a year on Form CT-1.
How often is Form CT-1 filed?
Once a year. It covers all railroad retirement taxes for the calendar year, though deposits are generally made throughout the year on the schedule set by the instructions.
How do I fix a mistake on a filed CT-1?
Use Form CT-1 X, Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund. It lets you correct reported amounts or claim a refund of overpaid RRTA taxes.