Federal Free Printable Form CT-1 X (Rev. February 2015) for 2017 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. February 2015)

Form CT-1 X: Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund (Rev. February 2015) Department of the Treasury — Internal Revenue Service Employer identification number (EIN) OMB No. 1545-0001 Return You Are Correcting ... — Enter the calendar year of the return you are 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 three pages. Do not attach this form to Form CT-1. Part 1: Select ONLY one process. See page 4 for additional guidance. 1. Adjusted railroad retirement tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts and you would like to use the adjustment process to correct the errors. You must check this box if you are correcting both underreported and overreported amounts on this form. The amount shown on line 20, if less than zero, may only be applied as a credit to your Form CT-1 for the tax period in which you are filing this form. 2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the amount shown on line 20. Do not check this box if you are correcting ANY underreported amounts on this form. Part 2: Complete the certifications. 3. I certify that I have 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 are correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you are correcting overreported 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 cannot be used to correct overreported amounts of Tier 1 Employee Additional Medicare Tax unless the amounts were not withheld from employee compensation. 4. If you checked line 1 because you are 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 has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection. b. The adjustments are only for Employer RRTA taxes. I could not find the affected employees or each affected employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not 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 did not withhold from employee compensation. 5. If you checked line 2 because you are 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 has not claimed (or the claim was rejected) and will not 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 has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection. c. The claim is for Employer RRTA taxes only. I could not find the affected employees; each affected employee did not give me a written consent to file a claim for Employee RRTA taxes; or each affected employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not 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 did not withhold from employee compensation. Next ■▶ For Paperwork Reduction Act Notice, see the separate instructions. IRS.gov/ct1x Cat. No. 20338T Form CT-1 X (Rev. 2-2015) Name Employer identification number (EIN) Correcting Calendar Year (YYYY) Part 3: Enter the corrections for the calendar year you are correcting. If any line does not apply, leave it blank. Column 2 Column 1 Total corrected amount (for ALL employees) 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 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) — 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.) = × .0145 = . = See instructions . = = × .062 . = Tax correction . . × .062* = . . . *If you are correcting a 2011 or 2012 return, use .042. 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; only for years beginning after December 31, 2012) . — . = × .0145 = . = × .009* = . . . *Certain compensation reported in Column 3 should not be multiplied by .009. See instructions. Tier 2 Employee Tax– Compensation (Form CT-1, line 7 (line 6 for years ending before January 1, 2013)) . — . Tier 1 Employer Tax–Sick Pay (Form CT-1, line 8 (line 7 for years ending before January 1, 2013)) . — . Tier 1 Employer Medicare Tax– Sick Pay (Form CT-1, line 9 (line 8 for years ending before January 1, 2013)) . — . Tier 1 Employee Tax–Sick Pay (Form CT-1, line 10 (line 9 for years ending before January 1, 2013)) . — . = See instructions . = = × .0145 = . = = × .062 . . × .062* = . . . . *If you are correcting a 2011 or 2012 return, use .042. Tier 1 Employee Medicare Tax– Sick Pay (Form CT-1, line 11 (line 10 for years ending before January 1, 2013)) . — . Tier 1 Employee Additional Medicare Tax–Sick Pay (Form CT-1, line 12; only for years beginning after December 31, 2012) . — . = × .0145 = . = × .009* = . . . *Certain compensation reported in Column 3 should not be multiplied by .009. See instructions. 18. 19. Tax Adjustments (Form CT-1, line 14 (line 12 for years ending before January 1, 2013)) . — . = Total. Combine the amounts on lines 6 through 18 of Column 4. Continued on next page . . . . . . See instructions . . . . . Next ■▶ Page 2 Form CT-1 X (Rev. 2-2015) Name Employer identification number (EIN) Correcting Calendar Year (YYYY) Part 3: Continued 20. Total. Amount from line 19 on page 2 . . . . . . . . . . . . . . . . . . . . . . . . If line 20 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 are filing this form. • If you checked line 2, this is the amount you want refunded or abated. If line 20 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 20. Part 4: Explain your corrections for the calendar year you are correcting. 21. 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 23. 22. Check here if any corrections involve reclassified workers. Explain on line 23. 23. You must give us a detailed explanation for how you determined your corrections. See the instructions. Part 5: Sign here. You must complete all three 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 and any schedules or statements that are attached, and to the best of my knowledge and belief, they are 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 are self-employed . Preparer’s name PTIN Preparer’s signature Date Firm’s name (or yours if self-employed) EIN Address Phone City Page 3 State . / . . . . . / ZIP code Form CT-1 X (Rev. 2-2015) Type of errors you are correcting Form CT-1 X: Which process should you use? Underreported amounts ONLY Use the adjustment process to correct underreported amounts. • Check the box on line 1. • Pay the amount you owe from line 20 by the time you file Form CT-1 X. Overreported amounts ONLY The process you use depends on when you file Form CT-1 X. If you are 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 amounts. Choose the adjustment process if you want the amount shown on line 20 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 20 refunded to you or abated. Check the box on line 2. BOTH underreported and overreported amounts The process you use depends on when you file Form CT-1 X. If you are 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 amounts. Check the box on line 2. If you are 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 amounts. Choose the adjustment process if combining your underreported and overreported 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 20. OR Choose both the adjustment process and the claim process if you want the overreported 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 amounts. Check the box on line 1. Pay the amount you owe from line 20 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 amounts. Check the box on line 2. If you are 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 amounts. Check the box on line 1. Pay the amount you owe from line 20 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 amounts. Check the box on line 2. Page 4 Form CT-1 X (Rev. 2-2015)
Extracted from PDF file 2016-federal-form-ct-1x.pdf, last modified March 2015

More about the Federal Form CT-1X Corporate Income Tax TY 2016

We last updated the Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund in May 2017, so this is the latest version of Form CT-1X, fully updated for tax year 2016. 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 May 2017.

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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 six 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:


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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