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Federal Free Printable Form CT-1 X (Rev. March 2022) for 2022 Federal Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund

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Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund
Form CT-1 X (Rev. March 2022)

Form CT-1 X: Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund (Rev. March 2022) Department of the Treasury — Internal Revenue Service Employer identification number (EIN) OMB No. 1545-0001 Return You're Correcting ... — Enter the calendar year of the return you're correcting: RRB number (YYYY) Name (as shown on latest Form CT-1) Address Number Street City Foreign country name Suite or room number State Foreign province/county ZIP code Enter the date you discovered errors: (MM / DD / YYYY) Foreign postal code 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-1 X for each year that needs correction. Type or print within the boxes. You MUST complete all five pages. Don’t attach this form to Form CT-1 unless you’re reclassifying workers; see the instructions for line 42. Part 1: Select ONLY one process. See page 6 for additional guidance, including information on how to treat employment tax credits and Tier 1 tax deferrals. 1. Adjusted railroad retirement tax return. Check this box if you underreported tax amounts. Also check this box if you overreported tax amounts and you would like to use the adjustment process to correct the errors. You must check this box if you’re correcting both underreported and overreported tax amounts on this form. The amount shown on line 26, if less than zero, may only be applied as a credit to your Form CT-1 for the tax period in which you’re filing this form. 2. Claim. Check this box if you overreported tax amounts only and you would like to use the claim process to ask for a refund or abatement of the amount shown on line 26. Don’t check this box if you're correcting ANY underreported tax amounts on this form. Part 2: Complete the certifications. 3. 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. Note: 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 tax amounts, for purposes of the certifications on lines 4 and 5, Employee Railroad Retirement Tax Act (RRTA) taxes consist of Tier 1 Employee tax, Tier 1 Employee Medicare tax, and Tier 2 Employee tax. Employer RRTA taxes consist of Tier 1 Employer tax, Tier 1 Employer Medicare tax, and Tier 2 Employer tax. Form CT-1 X can’t be used to correct overreported amounts of Tier 1 Employee Additional Medicare Tax unless the 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 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 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. b. The adjustments are only for Employer RRTA taxes. I couldn’t find the affected employees or each affected employee didn’t give me a written 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 1 Employee Additional Medicare Tax that I didn’t withhold from employee compensation. 5. If you checked line 2 because you’re 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 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. b. I have a written consent from each affected employee stating that I may file 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’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 written consent to file a claim for Employee RRTA taxes; or each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection. d. The claim is for RRTA taxes and/or Tier 1 Employee Additional Medicare Tax that I didn’t withhold from employee compensation. Next ■▶ For Paperwork Reduction Act Notice, see the separate instructions. www.irs.gov/CT1X Cat. No. 20338T Form CT-1 X (Rev. 3-2022) Employer identification number (EIN) Name Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. Column 2 Column 1 Total corrected amount (for ALL employees) 6. Correcting Calendar Year (YYYY) — Column 3 Amount originally reported or as previously corrected (for ALL employees) Column 4 Difference (If this amount is a negative number, use a minus sign.) = Tax correction Tier 1 Employer Tax— Compensation (Form CT-1, line 1) . — . Tier 1 Employer Medicare Tax— Compensation (Form CT-1, line 2) . — . Tier 2 Employer Tax— Compensation (Form CT-1, line 3) . — . Tier 1 Employee Tax— Compensation (Form CT-1, line 4) . — . Tier 1 Employee Medicare Tax— Compensation (Form CT-1, line 5) . — . Tier 1 Employee Additional Medicare Tax—Compensation (other than sick pay) (Form CT-1, line 6) . . . . — *Certain compensation reported in Column 3 shouldn't be multiplied by 0.009. See instructions. 12. Tier 2 Employee Tax— Compensation (Form CT-1, line 7) . — . 13. Tier 1 Employer Tax—Sick Pay (Form CT-1, line 8) . — . 14. Tier 1 Employer Medicare Tax— Sick Pay (Form CT-1, line 9) . — . 15. Tier 1 Employee Tax—Sick Pay (Form CT-1, line 10) . — . 16. Tier 1 Employee Medicare Tax— Sick Pay (Form CT-1, line 11) . — . 17. Tier 1 Employee Additional Medicare Tax—Sick Pay (Form CT-1, line 12) . . . . — *Certain compensation reported in Column 3 shouldn't be multiplied by 0.009. See instructions. 18. Tax Adjustments (Form CT-1, line 14) . — . 19. Nonrefundable portion of credit for qualified sick and family leave compensation for leave taken before April 1, 2021 (Form CT-1, line 16) . — . Nonrefundable portion of employee retention credit (Form CT-1, line 17a (line 17 for calendar year 2020)) . — . Nonrefundable portion of credit for qualified sick and family leave compensation for leave taken after March 31, 2021 (Form CT-1, line 17b) . — . Nonrefundable portion of COBRA premium assistance credit (Form CT-1, line 17c) . — . 7. 8. 9. 10. 11. 20a. 20b. 20c. 20d. 21. Number of individuals provided COBRA premium assistance (Form CT-1, line 17d) = × 0.062 = . = × 0.0145 = . = See instructions . = = × 0.0145 = . = . . × 0.009* = = See instructions . = = × 0.0145 = . = × 0.062 = . = . × 0.062 = . × 0.0145 = . = . . . . × 0.009* = = = = = = . See instructions . . See instructions . . See instructions . . See instructions . . See instructions . = — Subtotal. Combine the amounts on lines 6 through 20c of Column 4 . . . × 0.062 = . . . . . . . . . . . . . . . . Next ■▶ Page 2 Form CT-1 X (Rev. 3-2022) Name Employer identification number (EIN) Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. (continued) Column 2 Column 1 Total corrected amount (for ALL employees) 22. Correcting Calendar Year (YYYY) Deferred amount of the Tier 1 Employer Tax* (Form CT-1, line 21) . — — Amount originally reported or as previously corrected (for ALL employees) . Column 3 = = Column 4 Difference (If this amount is a negative number, use a minus sign.) . Tax correction See instructions . *Line 22 can only be used if correcting a 2020 Form CT-1. 23. Deferred amount of the Tier 1 Employee Tax* (Form CT-1, line 22) . — . = . See instructions . *Line 23 can only be used if correcting a 2020 Form CT-1. 24. 25a. 25b. 25c. 26. Refundable portion of credit for qualified sick and family leave compensation for leave taken before April 1, 2021 (Form CT-1, line 23) . — . Refundable portion of employee retention credit (Form CT-1, line 24a (line 24 for calendar year 2020)) . — . Refundable portion of credit for qualified sick and family leave compensation for leave taken after March 31, 2021 (Form CT-1, line 24b) . — . Refundable portion of COBRA premium assistance credit (Form CT-1, line 24c) . — . = = = = . See instructions . . See instructions . . See instructions . . See instructions . Total. Combine the amount on lines 21 through 25c of Column 4 . . . . . . . . . . . . . . . If line 26 is less than zero: • If you checked line 1, this is the amount you want applied as a credit to your Form CT-1 for the tax period in which you’re filing this form. • If you checked line 2, this is the amount you want refunded or abated. If line 26 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on how to pay, see Amount you owe in the instructions for line 26. 27. 28. 29. 30. 31. 32. Page 3 Qualified sick leave compensation for leave taken before April 1, 2021 (Form CT-1, line 30) . — . Qualified health plan expenses allocable to qualified sick leave compensation for leave taken before April 1, 2021 (Form CT-1, line 31) . — . Qualified family leave compensation for leave taken before April 1, 2021 (Form CT-1, line 32) . — . Qualified health plan expenses allocable to qualified family leave compensation for leave taken before April 1, 2021 (Form CT-1, line 33) . — . Qualified compensation for the employee retention credit (Form CT-1, line 34) . — . Qualified health plan expenses for the employee retention credit (Form CT-1, line 35) . — . = = = = = = . . . . . . Form CT-1 X (Rev. 3-2022) Name Employer identification number (EIN) Part 3: Correcting Calendar Year (YYYY) Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. (continued) Caution: Lines 33-40 don’t apply to years beginning before January 1, 2021. Column 2 Column 1 Total corrected amount (for ALL employees) 33. 34. 35. 36. 37. 38. 39. 40. Page 4 — Amount originally reported or as previously corrected (for ALL employees) Qualified sick leave compensation for leave taken after March 31, 2021 (Form CT-1, line 36) . — . Qualified health plan expenses allocable to qualified sick leave compensation for leave taken after March 31, 2021 (Form CT-1, line 37) . — . Amounts under certain collectively bargained agreements allocable to qualified sick leave compensation for leave taken after March 31, 2021 (Form CT-1, line 38) . — . Qualified family leave compensation for leave taken after March 31, 2021 (Form CT-1, line 39) . — . Qualified health plan expenses allocable to qualified family leave compensation for leave taken after March 31, 2021 (Form CT-1, line 40) . — . Amounts under certain collectively bargained agreements allocable to qualified family leave compensation for leave taken after March 31, 2021 (Form CT-1, line 41) . — . If you’re eligible for the employee retention credit in the third quarter of 2021 solely because your business is a recovery startup business, enter the total of any amounts included on Form CT-1, lines 17a and 24a (or, if corrected, Form CT-1 X, lines 20a and 25a), for the third quarter of 2021 (Form CT-1, line 42) . — . If you’re eligible for the employee retention credit in the fourth quarter of 2021 solely because your business is a recovery startup business, enter the total of any amounts included on Form CT-1, lines 17a and 24a (or, if corrected, Form CT-1 X, lines 20a and 25a), for the fourth quarter of 2021 (Form CT-1, line 43) . — . Column 3 = = = = = = = = = Difference (If this amount is a negative number, use a minus sign.) . . . . . . . . Form CT-1 X (Rev. 3-2022) Employer identification number (EIN) Name Part 4: Correcting Calendar Year (YYYY) Explain your corrections for the calendar year you’re correcting. 41. Check here if any corrections you entered on a line include both underreported and overreported amounts. Explain both your underreported and overreported amounts on line 43. 42. Check here if any corrections involve reclassified workers. Explain on line 43. 43. You must give us a detailed explanation for how you determined your corrections. See the instructions. Part 5: Sign here. You must complete all five pages of this form and sign it. Under penalties of perjury, I declare that I have filed an original Form CT-1 and that I have examined this adjusted return or claim, including any 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. ✗ Print your name here Sign your name here Date Print your title here / / Best daytime phone Paid Preparer Use Only Check if you’re self-employed Preparer’s name PTIN Preparer’s signature Date Firm’s name (or yours if self-employed) EIN Address Phone City Page 5 State . . / . . . . . . / ZIP code Form CT-1 X (Rev. 3-2022) Form CT-1 X: Which process should you use? Type of errors you’re correcting Unless otherwise specified in the separate instructions, an underreported employment tax credit or Tier 1 tax deferral should be treated like an overreported tax amount. An overreported employment tax credit or Tier 1 tax deferral should be treated like an underreported tax amount. For more information, including which process to select on lines 1 and 2, see Correcting an employment tax credit or Tier 1 tax deferral in the separate instructions. Underreported tax amounts ONLY Use the adjustment process to correct underreported tax amounts. • Check the box on line 1. • Pay the amount you owe from line 26 by the time you file Form CT-1 X. Overreported tax amounts ONLY The process you use depends on when you file Form CT-1 X. If you’re filing Form CT-1 X MORE THAN 90 days before the period of limitations on credit or refund for Form CT-1 expires. . . Choose either the adjustment process or the claim process to correct the overreported tax amounts. Choose the adjustment process if you want the amount shown on line 26 credited to your Form CT-1 for the period in which you file Form CT-1 X. Check the box on line 1. OR Choose the claim process if you want the amount shown on line 26 refunded to you or abated. Check the box on line 2. BOTH underreported and overreported tax amounts The process you use depends on when you file Form CT-1 X. If you’re filing Form CT-1 X WITHIN 90 days of the expiration of the period of limitations on credit or refund for Form CT-1. . . You must use the claim process to correct the overreported tax amounts. Check the box on line 2. If you’re filing Form CT-1 X MORE THAN 90 days before the period of limitations on credit or refund for Form CT-1 expires. . . Choose either the adjustment process or both the adjustment process and the claim process when you correct both underreported and overreported tax amounts. Choose the adjustment process if combining your underreported tax amounts and overreported tax amounts results in a balance due or creates a credit that you want applied to Form CT-1. • File one Form CT-1 X, and • Check the box on line 1 and follow the instructions on line 26. OR Choose both the adjustment process and the claim process if you want the overreported tax amount refunded to you or abated. File two separate forms. 1. For the adjustment process, file one Form CT-1 X to correct the underreported tax amounts. Check the box on line 1. Pay the amount you owe from line 26 by the time you file Form CT-1 X. 2. For the claim process, file a second Form CT-1 X to correct the overreported tax amounts. Check the box on line 2. If you’re filing Form CT-1 X WITHIN 90 days of the expiration of the period of limitations on credit or refund for Form CT-1. . . You must use both the adjustment process and the claim process. File two separate forms. 1. For the adjustment process, file one Form CT-1 X to correct the underreported tax amounts. Check the box on line 1. Pay the amount you owe from line 26 by the time you file Form CT-1 X. 2. For the claim process, file a second Form CT-1 X to correct the overreported tax amounts. Check the box on line 2. Page 6 Form CT-1 X (Rev. 3-2022)
Extracted from PDF file 2022-federal-form-ct-1x.pdf, last modified March 2022

More about the Federal Form CT-1X Corporate Income Tax TY 2022

We last updated the Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund in November 2022, so this is the latest version of Form CT-1X, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form CT-1X directly from TaxFormFinder. You can print other Federal tax forms here.


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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form CT-1X from the Internal Revenue Service in November 2022.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form CT-1X

We have a total of twelve past-year versions of Form CT-1X in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2022 Form CT-1X

Form CT-1 X (Rev. March 2022)

2021 Form CT-1X

Form CT-1 X (Rev. March 2022)

2020 Form CT-1X

Form CT-1 X (Rev. March 2021)

2019 Form CT-1X

Form CT-1 X (Rev. February 2018)

2018 Form CT-1X

Form CT-1 X (Rev. February 2018)

2017 Form CT-1X

Form CT-1 X (Rev. February 2015)

2016 Form CT-1X

Form CT-1 X (Rev. February 2015)

Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund 2015 Form CT-1X

Form CT-1 X (Rev. February 2015)

Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund 2014 Form CT-1X

Form CT-1 X (Rev. February 2014)

Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund 2013 Form CT-1X

Form CT-1 X (Rev. February 2012)

Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund 2012 Form CT-1X

Form CT-1 X (Rev. January 2012)

Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund 2011 Form CT-1X

Form CT-1 X (Rev. January 2011)


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