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

Instructions for Form CT-1 X

Department of the Treasury
Internal Revenue Service

(Rev. January 2011)

Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund
Section references are to the Internal Revenue Code unless
otherwise noted.

What’s New?
PTIN requirement. Paid preparers must enter their Preparer
Tax Identification Number (PTIN) in the Paid preparer use only
section in Part 5 of Form CT-1 X for all Forms CT-1 X filed after
December 31, 2010. For more information, visit the IRS website
at www.irs.gov/taxpros.
Qualified employer’s Tier I tax exemption. Qualified
employers are allowed an exemption for their share (6.2%) of
Tier I employer tax on compensation paid to qualified
employees after March 31, 2010, and before January 1, 2011.
Any errors discovered on previously filed Forms CT-1 for this
exemption are corrected on lines 6b, 6c, and 12b of Form
CT-1 X.
Qualified employer’s Tier I tax credit. Qualified employers
are allowed a credit in the second quarter of 2010 for their
share (6.2%) of Tier I employer tax on compensation paid to
qualified employees after March 18, 2010, and before April 1,
2010. Any errors discovered on previously filed Forms CT-1 for
this credit are corrected on lines 17a and 17b of Form CT-1 X.

General Instructions:
Understanding Form CT-1 X
What Is the Purpose of Form CT-1 X?
Use Form CT-1 X to correct errors on a Form CT-1 that you
previously filed. Use Form CT-1 X to correct:
• Tier I Employee tax, Tier I Employee Medicare tax, and Tier II
Employee tax;
• Tier I Employer tax, Tier I Employer Medicare tax, and Tier II
Employer tax;
• Exemption for qualified employer’s share of Tier I tax on
compensation paid to qualified employees April 1-December
31, 2010; and
• Credit for qualified employer’s share of Tier I tax on
compensation paid to qualified employees March 19-31, 2010.
Use Form 843, Claim for Refund and Request for
Abatement, to request a refund or abatement of assessed
interest or penalties.
We use the terms “correct” and “corrections” on Form
TIP CT-1 X and in these instructions to include interest-free
adjustments under sections 6205 and 6413 and claims
for refund and abatement under sections 6402, 6414, and 6404.
See Revenue Ruling 2009-39, 2009-52 I.R.B. 951, for
examples of how the interest-free adjustment and claim for
refund rules apply in 10 different situations. You can find Rev.
Rul. 2009-39, at www.irs.gov/irb/2009-52_IRB/ar14.html.
When you discover an error on a previously filed Form CT-1,
you must:
• Correct that error using Form CT-1 X,
• File a separate Form CT-1 X for each Form CT-1 that you are
correcting, and
• File Form CT-1 X separately. Do not file Form CT-1 X with
Form CT-1.
If you did not file a Form CT-1 for one or more years, do not
use Form CT-1 X. Instead, file Form CT-1 for each of those
years. See also When Should You File Form CT-1 X? later.

However, if you did not file Forms CT-1 because you
improperly treated workers as independent contractors or
nonemployees and are now reclassifying them as employees,
see the instructions for line 20 on page 8.
You have additional requirements to complete when filing
Form CT-1 X, such as certifying that you filed (or will file) all
applicable Forms W-2, Wage and Tax Statements, and Forms
W-2c, Corrected Wage and Tax Statements. For corrections of
overreported Tier I and Tier II taxes, you must make any
certifications that apply to your situation.
Report the correction of underreported and overreported
amounts for the same tax period on a single Form CT-1 X,
unless you are requesting a refund or abatement. If you are
requesting a refund or abatement and are correcting both
underreported and overreported amounts, file one Form CT-1 X
correcting the underreported amounts only and a second Form
CT-1 X correcting the overreported amounts.
You will use the adjustment process if you underreported
employment taxes and are making a payment, or if you
overreported employment taxes and will be applying the credit
to Form CT-1 X. However, see the Caution on page 3 if you are
correcting overreported amounts during the last 90 days of a
period of limitations. You will use the claim process if you
overreported employment taxes and are requesting a refund or
abatement of the overreported amount. Follow the chart on the
back of Form CT-1 X for help in choosing whether to use the
adjustment process or the claim process.
Be sure to provide a detailed explanation on line 21 for each
correction that you show on Form CT-1 X.

Where Can You Get Help?
For help filing Form CT-1 X or for questions about RRTA taxes
and tax corrections, you can:
• Call the IRS toll-free at 1-800-829-4933 (TTY/TDD for the
hearing impaired at 1-800-829-4059),
• Visit www.irs.gov/businesses and click on “Employment
Taxes,” or
• Get Pub. 15 (Circular E), Employer’s Tax Guide.
See also How Can You Order Forms and Publications from
the IRS? on page 9.

When Should You File Form CT-1 X?
File Form CT-1 X when you discover an error on a previously
filed Form CT-1.
However, if your only errors on Form CT-1 relate to RRTA
tax liabilities reported in Part II of Form CT-1 or on Form 945-A,
Annual Record of Federal Tax Liability, do not file Form CT-1 X.
For more information about correcting RRTA tax liabilities
reported in Part II of Form CT-1 or on Form 945-A, see the
instructions for Form 945-A.
Due dates. The due date for filing Form CT-1 X depends on
when you discover an error and if you underreported or
overreported tax. If you underreported tax, see Underreported
tax below. For overreported amounts, you may choose to either
make an interest-free adjustment or file a claim for refund or
abatement. If you are correcting overreported amounts, see
Overreported tax — credit or Overreported tax — claim on next
page.
If any due date falls on a Saturday, Sunday, or legal holiday,
you may file Form CT-1 X on the next business day. If we
receive Form CT-1 X after the due date, we will treat Form

Cat. No. 20339E

CT-1 X as filed on time if the envelope containing Form CT-1 X
is properly addressed, contains sufficient postage, and is
postmarked by the U.S. Postal Service on or before the due
date, or sent by an IRS-designated private delivery service on
or before the due date. If you do not follow these guidelines, we
will consider Form CT-1 X filed when it is actually received. See
Pub. 15 (Circular E) for more information on IRS-designated
private delivery services.

Form CT-1 X within 3 years of the date the Form CT-1 was
filed. We call each of these time frames a “period of limitations.”
For purposes of the period of limitations, Form CT-1 is
considered filed on the last day in February of the succeeding
year if filed before that date.
Example. You filed your 2009 Form CT-1 on January 28,
2010, and payments were timely made. The IRS treats the
return as if it were filed on February 28, 2010. On January 18,
2013, you discover that you overreported RRTA compensation
on that form by $10,000. To correct the error you must file Form
CT-1 X by February 28, 2013, which is the end of the period of
limitations, and use the claim process.

Underreported tax. If you are correcting underreported tax,
you must file Form CT-1 X by the due date of the return for the
return period in which you discovered the error and pay the
amount you owe when you file. Filing and paying on time
generally will ensure that your correction is interest free and not
subject to failure-to-pay or failure-to-deposit penalties. See
What About Penalties and Interest? on page 3.
If Form CT-1 X is filed late (after the due date of the return
for the return period in which you discovered the error), you
must attach Form 945-A to Form CT-1 X. Otherwise, the IRS
may assess an “averaged” failure-to-deposit penalty. The total
tax reported on line M of Form 945-A must match the corrected
total tax (line 13 of Form CT-1 combined with any correction
reported on line 18 of Form CT-1 X) for the calendar year.
Pay the amount you owe when you file. Doing so will
generally ensure that your correction is interest free and not
subject to failure-to-pay or failure-to-deposit penalties. See
What About Penalties and Interest? on page 3. For details on
how to make a payment, see the instructions for line 18 on
page 8.
Example — You owe tax. On March 11, 2012, you discover
that you underreported $1,000 of RRTA compensation on your
2010 Form CT-1. File Form CT-1 X and pay the amount you
owe by February 28, 2013, because you discovered the error in
2012, and February 28, 2013, is the due date for that year. If
you file Form CT-1 X before February 28, 2013, pay the amount
you owe when you file.
Overreported tax — credit. If you overreported tax on Form
CT-1 and choose to apply the credit to Form CT-1, file Form
CT-1 X as soon as possible after you discover the error but
more than 90 days before the period of limitations on the credit
or refund for Form CT-1 expires. See Is There a Deadline for
Filing Form CT-1 X? below.
Example — You want your credit applied to Form CT-1.
You filed your 2010 Form CT-1 on February 25, 2011, and
payments were timely made. On May 3, 2011, you discover that
you overreported tax on your 2010 Form CT-1. You file Form
CT-1 X on June 1, 2011. The IRS treats your credit as a tax
deposit made on January 1, 2011. When you file your 2011
Form CT-1, include the amount from line 18 of Form CT-1 X on
the “Total railroad retirement tax deposits” line of your 2011
Form CT-1.
Overreported tax — claim. If you overreported tax on Form
CT-1, you may choose to file a claim for refund or abatement on
Form CT-1 X any time before the period of limitations on credit
or refund expires on Form CT-1. If you need to correct any
underreported amounts, you must file another Form CT-1 X
reporting only corrections to the underreported amounts. See Is
There a Deadline for Filing Form CT-1 X? below.

If you file Form CT-1 X to correct overreported amounts
in the last 90 days of a period of limitations (after
CAUTION
November 30, 2012, in the example above), you must
use the claim process. You cannot use the adjustment process.
If you also are correcting underreported amounts, you must file
another Form CT-1 X to correct the underreported amounts
using the adjustment process and pay any tax due.

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Where Should You File Form CT-1 X?
Send your completed Form CT-1 X to:
Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999-0007

How Should You Complete Form
CT-1 X?
Use One Form CT-1 X for Each Year You Are
Correcting
Use a separate Form CT-1 X for each Form CT-1 that you are
correcting. For example, if you found errors on your Forms
CT-1 for 2009 and 2010, file one Form CT-1 X to correct the
2009 Form CT-1. File a second Form CT-1 X to correct the
2010 Form CT-1.

EIN, Name, and Address
Enter your EIN, name, and address in the spaces provided.
Also enter your name and EIN on the top of pages 2 and 3, and
on any attachments. If your address has changed since you
filed your Form CT-1, enter the corrected information and the
IRS will update your address of record.

Return You Are Correcting
Enter the calendar year of the Form CT-1 you are correcting at
the top of page 1. Enter the calendar year on pages 2 and 3
and on any attachments.

Enter the Date You Discovered Errors
You must enter the date you discovered errors. If you are
reporting several errors that you discovered at different times,
enter the earliest date you discovered them here. You discover
an error when you have enough information to be able to
correct it. Report any subsequent dates and related errors on
line 21.

Must You Make an Entry on Each Line?

If you discovered an error on or before December 31,
TIP 2008, but did not report it as a line adjustment on Form
CT-1 for any year that ended before 2009 and did not
file a claim (Form 843), use Form CT-1 X to correct the error.
File Form CT-1 X for the year in which you made the error.

You must provide all of the information requested at the top of
page 1 of Form CT-1 X. You must check one box (but not both)
in Part 1. You must check the box on line 3 and any boxes that
apply on lines 4 and 5. In Part 3, if any line does not apply,
leave it blank. Complete Parts 4 and 5 as instructed.

Is There a Deadline for Filing Form
CT-1 X?

How Should You Report Negative Amounts?
Form CT-1 X uses negative numbers to show reductions in tax
(credits) and positive numbers to show additional tax (amounts
you owe).
When reporting a negative amount in columns 3 and 4, use
a minus sign instead of parentheses. For example, enter
“-10.59” instead of “(10.59).” However, if you are completing the
return on your computer and your software only allows you to

Generally, you may correct overreported taxes on a previously
filed Form CT-1 if you file Form CT-1 X within 3 years of the
date Form CT-1 was filed or 2 years from the date you paid the
tax reported on Form CT-1, whichever is later. You may correct
underreported taxes on a previously filed Form CT-1 if you file

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Instructions for Form CT-1 X (2011)

Example — You want your overreported tax applied as a
credit on Form CT-1. On December 22, 2011, you discover
you overreported your tax on your 2010 Form CT-1 and want to
choose the adjustment process. To allow the IRS enough time
to process the credit, you file Form CT-1 X on February 7,
2012.

use parentheses to report negative amounts, you may use
them.

How Should You Make Entries on Form CT-1 X?
You can help the IRS process Form CT-1 X timely and
accurately if you follow these guidelines.
• Type or print your entries.
• Use Courier font (if possible) for all typed or
computer-generated entries.
• Omit dollar signs. You may use commas and decimal points,
if desired. Enter dollar amounts to the left of any preprinted
decimal point and cents to the right of it.
• Always show an amount for cents. Do not round entries to
whole dollars.
• Complete all three pages and sign Form CT-1 X on page 3.
• Staple multiple sheets in the upper-left corner.

Specific Instructions
Part 1: Select ONLY One Process
Because Form CT-1 X may be used to file either an adjusted
railroad retirement tax return or a claim for refund or abatement,
you must check one box on either line 1 or line 2. Do not check
both boxes.

What About Penalties and Interest?

1. Adjusted Railroad Retirement Tax Return

Generally, your correction of an underreported amount will not
be subject to a failure-to-pay penalty, failure-to-deposit penalty,
or interest if you:
• File on time (by the due date of the year in which you
discover the error),
• Pay the amount shown on line 18 when you file Form
CT-1 X,
• Enter the date you discovered the error, and
• Explain in detail the grounds and facts relied on to support
the correction.
No correction will be eligible for interest-free treatment if any
of the following apply.
• The underreported amounts relate to an issue that was
raised in an examination of a prior period,
• You knowingly underreported your employment tax liability,
• You received a notice and demand for payment, or
• You received a Notice of Determination of Worker
Classification.

Check the box on line 1 if you are correcting underreported
amounts or overreported amounts and you would like to use the
adjustment process to correct the errors.
If you are correcting both underreported amounts and
overreported amounts on this form, you must check this box. If
you check this box, any negative amount shown on line 18 will
be applied as a credit (tax deposit) to your Form CT-1 for the
year in which you are filing this form. See Example — You want
your overreported tax applied as a credit to Form CT-1 on this
page.
If you owe tax. Pay the amount shown on line 18 when you
file Form CT-1 X. Generally, you will not be charged interest if
you file on time, pay on time, enter the date you discovered the
error, and explain the correction on line 21.
If you have a credit. You overreported RRTA taxes (you have
a negative amount on line 18) and want the IRS to apply the
credit to Form CT-1 for the period during which you filed Form
CT-1 X. The IRS will apply your credit on the first day of the
Form CT-1 year during which you filed Form CT-1 X. However,
the credit you show on line 18 of Form CT-1 X may not be fully
available on your Form CT-1 if the IRS corrects it during
processing or you owe other taxes, penalties, or interest. The
IRS will notify you if your claimed credit changes or if the
amount available as a credit was reduced because of unpaid
taxes, penalties, or interest.

Overview of the Process
The process for adjusting Form CT-1 or filing a claim to correct
a previously filed Form CT-1 is outlined below.
If you underreported the tax. If you underreported the tax
on a previously filed Form CT-1, check the box on line 1 and
pay any additional amount you owe when you file Form CT-1 X.
For details on how to make a payment, see the instructions for
line 18 on page 8.
Example — You underreported RRTA taxes. On June 21,
2012, you discover an error that results in additional tax on your
2010 Form CT-1. File Form CT-1 X by February 28, 2013, and
pay the amount you owe when you file. See When Should You
File Form CT-1 X? beginning on page 1. Do not attach Form
CT-1 X to your 2012 Form CT-1.
If you overreported the tax. If you overreported the tax on
a previously filed Form CT-1, choose one of the following
options.
• Use the adjustment process. Check the box on line 1 to apply
any credit (negative amount) from line 18 to Form CT-1 for the
year during which you file Form CT-1 X.
• Use the claim process. Check the box on line 2 to file a claim
on Form CT-1 X requesting a refund or abatement of the
amount shown on line 18.

Do not check the box on line 1 if you are correcting
overreported amounts and the period of limitations on
CAUTION
credit or refund for Form CT-1 will expire within 90 days
of the date you file Form CT-1 X. Instead, check the box on line
2. See Is There a Deadline for Filing Form CT-1 X? on page 2.

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2. Claim
Check the box on line 2 to use the claim process if you are
correcting overreported amounts only and you are claiming a
refund or abatement for the negative amount (credit) shown on
line 18. Do not check this box if you are correcting ANY
underreported amounts on this form.
You must check the box on line 2 if you have a credit and
the period of limitations on credit or refund for Form CT-1 will
expire within 90 days of the date you file Form CT-1 X. See Is
There a Deadline for Filing Form CT-1 X? on page 2.
The IRS usually processes claims shortly after they are filed.
The IRS will notify you if your claim is denied, accepted as filed,
or selected to be examined. See Publication 556, Examination
of Returns, Appeal Rights, and Claims for Refund, for more
information.
Unless the IRS corrects Form CT-1 X during processing or
you owe other taxes, penalties, or interest, the IRS will refund
the amount shown on line 18, plus any interest that applies.

To ensure that the IRS has enough time to process a
TIP credit for an overreporting adjustment in the year
during which you file Form CT-1 X, you are encouraged
to file Form CT-1 X correcting the overreported amount in the
first eleven months of a year. For example, if you discover an
overreported amount in December, you may want to file Form
CT-1 X in the first 11 months of the next year. However, there
must be 90 days remaining on the period of limitations when
you file Form CT-1 X. See the Caution on page 2. This should
ensure that the IRS will have enough time to process the Form
CT-1 X so that the credit will be posted before you file Form
CT-1, thus avoiding an erroneous balance due notice from the
IRS. See the example below.
Instructions for Form CT-1 X (2011)

Part 2: Complete the Certifications
You must complete all certifications that apply by checking the
appropriate boxes. If all of your corrections relate to

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underreported amounts, complete line 3 only; skip lines 4 and 5
and go to Part 3. If your corrections relate to overreported
amounts, you have a duty to ensure that your employees’ rights
to recover overpaid Employee RRTA taxes that you withheld
are protected. The certifications on lines 4 and 5 address the
requirement to:
• Repay or reimburse your employees for the overcollection of
Employee RRTA taxes, or
• Get consents from your employees to file a claim on their
behalf.
For purposes of these certifications, Employee RRTA taxes
consist of Tier I Employee tax, Tier I Employee Medicare tax,
and Tier II Employee tax. Employer RRTA taxes consist of Tier
I Employer tax, Tier I Employer Medicare tax, and Tier II
Employer tax.

you could not locate or secure the cooperation of the remaining
employees, check all applicable boxes. Provide a summary on
line 21 of the amount of the corrections for both the employees
who provided statements or consents and those who did not.
5a. Check the box on line 5a if your overreported tax includes
overcollected Employee RRTA taxes for each affected
employee. You are certifying that you repaid or reimbursed to
the employees their share of the prior year Employee RRTA
taxes and you received written statements from those
employees stating that they did not and will not receive a refund
or credit for the prior year taxes.
5b. Check the box on line 5b if your overreported tax includes
overcollected prior year Employee RRTA taxes for each
affected employee and you have not yet repaid or reimbursed
the Employee RRTA taxes. You are certifying that you received
consent from each affected employee to file a claim on the
employee share of those taxes and you received written
statements from those employees stating that they did not and
will not receive a refund or credit for the overcollected taxes.
Example. The following is an example of the consent and
written statement that is required from employees when you are
filing a claim for refund and have not yet paid or reimbursed the
employee share of taxes.

3. Filing Forms W-2 or Forms W-2c
Check the box on line 3 to certify that you filed or will file Forms
W-2 or Forms W-2c, as required, showing your employees’
correct wage and tax amounts. See the Instructions for Forms
W-2 and W-3 and the Instructions for Forms W-2c and W-3c for
detailed information about filing requirements.
You must check the box on line 3 to certify that you filed
Forms W-2 or Forms W-2c even if your corrections on Form
CT-1 X do not change amounts shown on those forms. For
example, if your only correction to Form CT-1 involves
misstated tax adjustments (see the instructions for line 16),
check the box on line 3 to certify that you already filed all
required Forms W-2 and W-2c.

Employee name
Employer name
I give my consent to have my employer (named above) file a
claim on my behalf with the IRS requesting $_________ in
overcollected RRTA taxes for 20___. I have not claimed a
refund of or credit for the overcollected taxes from the IRS
or, if I did, that claim has been rejected; and I will not claim a
refund or a credit of the amount.
Employee signature
Date

4. Certifying Overreporting Adjustments
If you overreported RRTA tax and checked the box on line 1,
check the appropriate box on line 4. You may need to check
more than one box. If you got written statements from some
employees but you could not locate or secure the cooperation
of the remaining employees, check all applicable boxes.
Provide a summary on line 21 of the amount of the corrections
for both the employees who provided written statements and for
those who did not.
4a. Check the box on line 4a if your overreported amount
includes each affected employee’s share of overcollected
Employee RRTA taxes. You are certifying that you repaid or
reimbursed the prior year Employee RRTA taxes and you
received written statements from the employees stating that
they did not and will not receive a refund or credit for the prior
year taxes.
Example. The following is an example of the written
statement that is required from employees.
Employee name
Employer name
I have received a repayment of $_________ as
overcollected RRTA taxes for 20___. I have not claimed a
refund of or credit for the overcollected taxes from the IRS
or, if I did, that claim has been rejected; and I will not claim a
refund or a credit of the amount.
Employee signature
Date

Do not send these statements to the IRS. Keep them for
your records.
In certain situations, you may not have repaid or reimbursed
your employees or gotten their consents prior to filing a claim,
such as in cases where the period of limitations on credit or
refund is about to expire. In those situations, file Form CT-1 X,
but do not check a box on line 5. Tell us on line 21 that you
“have not repaid or reimbursed employees or gotten consents.”
However, you must certify that you have repaid or reimbursed
your employees or gotten consents before the IRS can grant
the claim.
5c. Check the box on line 5c to certify that your overreported
tax is only for the Employer RRTA taxes. Affected employees
did not give you consent to file a claim for refund for the
Employee RRTA taxes, they could not be found, or they would
not (or could not) give you a statement described on line 5b.
5d. Check the box on line 5d to certify that your overreported
amount is only for RRTA taxes that you did not withhold from
your employees.

Part 3: Enter the Corrections for This
Year

Do not send these statements to the IRS. Keep them for
your records.
4b. Check the box on line 4b to certify that your overreported
amount is only for Employer RRTA taxes on those employees
whom you were unable to find or those who would not (or could
not) give you a statement described on line 4a.
4c. Check the box on line 4c to certify that your overreported
amount is only for RRTA taxes that you did not withhold from
your employees.

What Amounts Should You Report in Part 3?
In columns 1 and 2 of lines 6a through 17b, show amounts for
all of your employees, not just for those employees whose
amounts you are correcting.
If a correction that you report in column 4 includes both
underreported and overreported amounts (see the instructions
for line 19), provide details for each error on line 21.

5. Certifying Claims

If you previously adjusted or amended Form CT-1 by
using an attached statement, Form 843, an “amended”
CAUTION
Form CT-1, by filing a “supplemental” Form CT-1, or
because of an IRS examination change, show amounts in
column 2 that include those previously reported corrections.

!

If you are filing a claim for refund or abatement of overreported
RRTA tax and checked the box on line 2, check the appropriate
box on line 5. You may need to check more than one box. If you
got written statements or consents from some employees but

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Instructions for Form CT-1 X (2011)

• Is not employed by you to replace another employee unless

6a Through 6c: Tier I Employer
Tax—Compensation

the other employee separated from employment voluntarily or
for cause (including downsizing); and
• Is not related to you. An employee is related to you if he or
she is your child or a descendent of your child, your sibling or
stepsibling, your parent or ancestor or your parent, your
stepparent, your niece or nephew, your aunt or uncle, or your
in-law. An employee is also related to you if he or she is related
to anyone who owns more than 50% of your outstanding stock
or capital and profits interest or is your dependent or a
dependent of anyone who owns more than 50% of your
outstanding stock or capital and profits interest.
Exempt compensation is compensation paid to qualified
employees for which you are exempt from paying your share
(6.2%) of the Tier I employer tax.
For more information about the employer’s Tier I tax
exemption, visit IRS.gov and enter the keywords “HIRE Act” in
the search box.
6b. Number of qualified employees paid exempt
compensation including sick pay April 1-December 31,
2010. Enter on line 6b (column 1) the total corrected number
of qualified employees paid compensation including sick pay to
which you applied the employer’s Tier I tax exemption. Enter on
line 6b (column 2) the total number of qualified employees
originally reported on line 1c of the previously filed Form CT-1.
On line 6b (column 3), enter the difference between columns 1
and 2.
Be sure to explain the reasons for this correction on line 21.

Line 6a. Correcting Total Tier I
Employer –Compensation
If you are correcting the compensation (other than tips and sick
pay) for the Tier I Employer tax you reported on line 1a of Form
CT-1, enter the total corrected amount for all employees in
column 1. In column 2, enter the amount you originally reported.
In column 3, enter the difference between columns 1 and 2. If
you (or the IRS) previously corrected the amount reported on
line 1a of Form CT-1, enter in column 2 the amount after any
previous corrections.
line 6a (column 1)
-line 6a (column 2)
line 6a (column 3)

If the amount in column 2 is larger than
the amount in column 1, use a minus
sign in column 3.

Multiply the amount in column 3 by .062 (6.2% tax rate) and
enter the result in column 4.
line 6a (column 3)
x
.062
line 6a (column 4)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Example — Tier I Employer compensation decreased.
You reported $9,000 as Tier I Employer compensation in
computing the tax on line 1b of your 2010 Form CT-1. In
December of 2011, you discovered that you included $2,000 in
compensation for one of your employees twice. To correct the
error, figure the difference on Form CT-1 X as shown.
Column 1 (corrected amount)
Column 2 (from line 1a of Form CT-1)
Column 3 (difference)

!

CAUTION

6c. Exempt compensation (other than tips and sick pay)
paid to qualified employees after March 31. Enter on line 6c
(column 1) the total corrected amount from line 1d of the
previously filed Form CT-1. Enter on line 6c (column 2) the
amount you originally reported or as previously corrected. On
line 6c (column 3), enter the difference between columns 1 and
2. If the amount in column 2 is larger than the amount in column
1, use a minus sign in column 3.
Multiply the amount in column 3 by .062 (6.2% tax rate) and
enter that result in column 4. However, to properly show the
correction as a credit or balance due item, enter a positive
number in column 3 as a negative number in column 4 or a
negative number in column 3 as a positive number in column 4.
See Correcting Tier I Employer RRTA Tax Exemption on this
page for the definition of qualified employee and exempt
compensation.
Be sure to explain the reasons for this correction on line 21.

7,000.00
- 9,000.00
- 2,000.00

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (6.2%)
Column 4 (tax correction)

-2,000.00
x .062
-124.00

Be sure to explain the reasons for this correction on line 21.

Correcting Tier I Employer RRTA Tax Exemption

!

Lines 6b and 6c apply only for 2010.

CAUTION

Complete lines 6b, 6c, and 12b to correct the payroll tax
exemption for your share (6.2%) of Tier I Employer Tax on
exempt compensation paid to one or more qualified employees.

!

If you make a correction to line 6c, then you must
complete line 6b.

CAUTION

You must be a qualified employer to qualify for the Tier I
employer tax exemption. A qualified employer is any employer
other than federal, state, and any related governmental entities.
All public institutions of higher education and Indian tribal
governments are also qualified employers. For more
information regarding the employer’s RRTA tax exemption, visit
IRS.gov and enter the keywords “HIRE Act” in the search box.

7. Tier I Employer Medicare Tax—Compensation
If you are correcting the compensation (other than tips and sick
pay) for the Tier I Employer Medicare tax you reported on line 2
of Form CT-1, enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference between
columns 1 and 2.

You may elect not to claim the Tier I exemption for a
qualified employee. The election is made by not including that
employee’s compensation on lines 1c through 1d and line 7c of
Form CT-1.

line 7 (column 1)
-line 7 (column 2)
line 7 (column 3)

A qualified employee is an employee who:
• Begins employment with you after February 3, 2010, and
before January 1, 2011;
• Certifies by signed affidavit (Form W-11, Hiring Incentives to
Restore Employment (HIRE) Act Employee Affidavit, or similar
statement) under penalties of perjury that he or she has not
been employed for more than 40 hours during the 60-day
period (including 2009) ending on the date the employee begins
employment with you;
Instructions for Form CT-1 X (2011)

If you make a correction to line 6b, then you must
complete line 6c.

If the amount in column 2 is larger
than the amount in column 1, use a
minus sign in column 3.

Multiply the amount in column 3 by .0145 (1.45% tax rate)
and enter that result in column 4.
line 7 (column 3)
x .0145
line 7 (column 4)

-5-

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Example — Tier I Employer Medicare compensation
decreased. Following Example — Tier I Employer
compensation decreased in the instructions for line 6a, the
compensation that you counted twice was also Tier I Employer
Medicare compensation. To correct the error, figure the
difference on Form CT-1 X as shown.
Column 1 (corrected amount)
Column 2 (from line 2 of Form CT-1)
Column 3 (difference)

10. Tier I Employee Medicare
Tax—Compensation
If you are correcting the compensation, including tips reported,
for the Tier I Employee Medicare tax you reported on line 5 of
Form CT-1, enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference between
columns 1 and 2.

7,000.00
- 9,000.00
- 2,000.00

line 10 (column 1)
-line 10 (column 2)
line 10 (column 3)

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (1.45%)
Column 4 (tax correction)

-2,000.00
x .0145
- 29.00

Multiply the amount in column 3 by .0145 (1.45% tax rate)
and enter that result in column 4.

Be sure to explain the reasons for this correction on line 21.

line 10 (column 3)
x .0145
line 10 (column 4)

8. Tier II Employer Tax—Compensation
If you are correcting the compensation (other than tips) for the
Tier II Employer tax you reported on line 3 of Form CT-1, enter
the total corrected amount in column 1. In column 2, enter the
amount you originally reported or as previously corrected. In
column 3, enter the difference between columns 1 and 2.
line 8 (column 1)
-line 8 (column 2)
line 8 (column 3)

11. Tier II Employee Tax—Compensation
If you are correcting the compensation, including tips reported,
for the Tier II Employee tax you reported on line 6 of Form
CT-1, enter the total corrected amount in column 1. In column
2, enter the amount you originally reported or as previously
corrected. In column 3, enter the difference between columns 1
and 2.

Multiply the amount in column 3 by the rate that applies to
the year you are correcting and enter that result in column 4.
If the amount in column 3 used a minus sign, also use a minus
sign in column 4.
Example — Tier II Employer compensation decreased.
Following Example — Tier I Employer compensation decreased
in the instructions for line 6a, the compensation that you
counted twice was also Tier II Employer compensation.
Because you are correcting your 2010 Form CT-1 in this
example, use the rate from line 3 (12.1%) shown on that return.
To correct the error, figure the difference on Form CT-1 X as
shown.

line 11 (column 1)
-line 11 (column 2)
line 11 (column 3)

7,000.00
- 9,000.00
- 2,000.00

-2,000.00
x .121
-242.00

Column 1 (corrected amount)
Column 2 (from line 6 of Form CT-1)
Column 3 (difference)

9. Tier I Employee Tax—Compensation

Column 3 (difference)
Tax rate (3.9%)
Column 4 (tax correction)

If you are correcting the compensation, including tips reported,
for the Tier I Employee tax you reported on line 4 of Form CT-1,
enter the total corrected amount in column 1. In column 2, enter
the amount you originally reported or as previously corrected. In
column 3, enter the difference between columns 1 and 2.

-2,000.00
x .039
-78.00

Be sure to explain the reasons for this correction on line 21.

12a. Tier I Employer Tax—Sick Pay
12a. Tier I employer tax — sick pay. If you are correcting the
sick pay for the Tier I Employer tax you reported on line 7a of
Form CT-1, enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference between
columns 1 and 2.

If the amount in column 2 is larger than the amount
in column 1, use a minus sign in column 3.

Multiply the amount in column 3 by .062 (6.2% tax rate) and
report that result in column 4.
line 9 (column 3)
x .062
line 9 (column 4)

7,000.00
- 9,000.00
- 2,000.00

Use the difference in column 3 to determine your tax
correction.

Be sure to explain the reasons for this correction on line 21.

line 9 (column 1)
-line 9 (column 2)
line 9 (column 3)

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

Multiply the amount in column 3 by the rate that applies to
the year you are correcting and enter that result in column 4.
If the amount in column 3 used a minus sign, also use a minus
sign in column 4.
Example — Tier II Employee compensation decreased.
Following Example — Tier I Employer compensation decreased
in the instructions for line 6a, the compensation that you
counted twice was also Tier II Employee compensation.
Because you are correcting your 2010 Form CT-1 in this
example, use the rate for line 6 (3.9%) shown on that return. To
correct the error, figure the difference on Form CT-1 X as
shown.

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (12.1%)
Column 4 (tax correction)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Be sure to explain the reasons for this correction on line 21.

If the amount in column 2 is larger
than the amount in column 1, use a
minus sign in column 3.

Column 1 (corrected amount)
Column 2 (from line 3 of Form CT-1)
Column 3 (difference)

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

line 12a (column 1)
-line 12a (column 2)
line 12a (column 3)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Be sure to explain the reasons for this correction on line 21.

-6-

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

Instructions for Form CT-1 X (2011)

Multiply the amount in column 3 by .062 (6.2% tax rate) and
enter that result in column 4.
line 12a (column
3)
x .062
line 12a (column
4)

amount in column 1. In column 2, enter the amount you
originally reported or as previously corrected. In column 3, enter
the difference between columns 1 and 2.
line 14 (column 1)
-line 14 (column 2)
line 14 (column 3)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Example — Tier I Employer sick pay increased. You
reported $8,000 as Tier I Employer sick pay in computing the
tax on line 7b of your 2010 Form CT-1. In December of 2011,
you discovered that you overlooked $1,000 in sick pay for one
of your employees. To correct the error, figure the difference on
Form CT-1 X as shown.
Column 1 (corrected amount)
Column 2 (from line 7a of Form CT-1)
Column 3 (difference)

Multiply the amount in column 3 by .062 (6.2% tax rate) and
enter that result in column 4.
line 14 (column 3)
x .062
line 14 (column 4)

9,000.00
- 8,000.00
1,000.00

15. Tier I Employee Medicare Tax—Sick Pay
If you are correcting the sick pay for the Tier I Employee
Medicare tax you reported on line 10 of Form CT-1, enter the
total corrected amount in column 1. In column 2, enter the
amount you originally reported or as previously corrected. In
column 3, enter the difference between columns 1 and 2.

1,000.00
x .062
62.00

Be sure to explain the reasons for this correction on line 21.

!

line 15 (column 1)
-line 15 (column 2)
line 15 (column 3)

Line 12b applies only for 2010.

CAUTION

12b. Exempt sick pay paid to qualified employees April
1-December 31, 2010. Enter the total corrected amount from
line 7c of the previously filed Form CT-1 in column 1. In column
2, enter the amount you originally reported or as previously
corrected. In column 3, enter the difference between columns 1
and 2. If the amount in column 2 is larger than the amount in
column 1, use a minus sign in column 3.
Multiply the amount in column 3, by .062 (6.2% tax rate) and
enter that result in column 4. However, to properly show the
correction as a credit or balance due item, enter a positive
number in column 3 as a negative number in column 4 or a
negative number in column 3 as a positive number in column 4.
See Correcting Tier I Employer RRTA Tax Exemption on page
5 for the definitions of qualified employee and exempt
compensation.

!

line 15 (column 3)
x .0145
line 15 (column 4)

16. Tax Adjustments
Do not enter an amount on line 16 unless you need to correct
any current year adjustments reported on line 12 of a previously
filed Form CT-1. However, if you need to correct sick pay
adjustments for prior years reported on line 12 of a previously
filed Form CT-1, enter the corrections on lines 12 through 15 of
Form CT-1 X.
Enter the corrected amount for tax adjustments in column 1.
Enter the originally reported or previously corrected current year
amount from line 12 of Form CT-1 in column 2. In column 3,
enter the difference between columns 1 and 2.

Be sure to explain the reasons for this correction on line 21.

13. Tier I Employer Medicare Tax—Sick Pay
If you are correcting the sick pay for the Tier I Employer
Medicare tax you reported on line 8 of Form CT-1, enter the
total corrected amount in column 1. In column 2, enter the
amount you originally reported or as previously corrected. In
column 3, enter the difference between columns 1 and 2.

line 16 (column 1)
-line 16 (column 2)
line 16 (column 3)

You may need to report negative numbers in any
TIP column. Make sure that the difference you enter in
column 3 accurately represents the change to
adjustments originally reported or previously corrected on line
12 of Form CT-1.
Copy the amount in column 3 to column 4. Include any
minus sign shown in column 3.
On line 21, describe what you misreported on Form CT-1.
Tell us which current year adjustments have changed, that is,
fractions of cents; uncollected Tier I Employee tax, Tier I
Employee Medicare tax, or Tier II Employee tax on tips; or
credits for overpayments of penalty or interest paid on tax for
earlier years.

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

Multiply the amount in column 3 by .0145 (1.45% tax rate)
and enter that result in column 4.

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Only use line 16 to correct adjustments for fractions of
cents; uncollected Tier I Employee tax, Tier I Employee
CAUTION
Medicare tax, and Tier II Employee tax on tips; or credits
for overpayments of penalty or interest previously reported. File
a separate Form CT-1 X for each year being corrected.

Be sure to explain the reasons for this correction on line 21.

!

14. Tier I Employee Tax—Sick Pay
If you are correcting the sick pay for the Tier I Employee tax you
reported on line 9 of Form CT-1, enter the total corrected
Instructions for Form CT-1 X (2011)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Be sure to explain the reasons for this correction on line 21.

CAUTION

line 13 (column 3)
x .0145
line 13 (column 4)

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

Multiply the amount in column 3 by .0145 (1.45% tax rate)
and enter that result in column 4.

If you make a correction to line 12b, then you must
complete line 12a.

line 13 (column 1)
-line 13 (column 2)
line 13 (column 3)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Be sure to explain the reasons for this correction on line 21.

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (6.2%)
Column 4 (tax correction)

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

-7-

17a. and 17b. Credit for Exempt Taxes Paid First
Quarter of 2010

Payment methods. You may pay the amount you owe on
line 18 electronically using the Electronic Federal Tax Payment
System (EFTPS) or by a check or money order.
• The preferred method of payment is EFTPS. For more
information, visit www.irs.gov/e-pay or www.eftps.gov, call
EFTPS Customer Service at 1-800-555-4477 toll free, or get
Pub. 966, The Secure Way to Pay Your Federal Taxes.
• If you pay by check or money order, make it payable to
“United States Treasury.” On your check or money order, be
sure to write your EIN, “Form CT-1 X,” and the year corrected.
You do not have to pay if the amount you owe is less than
$1.
Previously assessed FTD penalty. If line 18 reflects
overreported tax and the IRS previously assessed an FTD
penalty, you may be able to reduce the penalty. For more
information, see the instructions for Form 945-A.

Complete lines 17a and 17b to adjust the tax credit for Tier I
employer tax on compensation paid to qualified employees from
March 19-31, 2010.
17a. Number of qualified employees paid exempt
compensation (including sick pay) March 19-31, 2010.
Enter the total corrected number from line 15a of Form CT-1 in
column 1. In column 2, enter the amount you originally reported
in the previously filed 2010 Form CT-1 or as previously
corrected. In column 3, enter the difference between 1 and 2.
See Correcting Tier I Employer RRTA Tax Exemption on page
5 for the definition of qualified employee.
Be sure to explain the reasons for this correction on line 21.
17b. Exempt compensation (other than tips) paid to
qualified employees March 19-31, 2010. Enter the total
corrected amount from line 15b of Form CT-1 in column 1. In
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference between
columns 1 and 2. See Correcting Tier I Employer RRTA Tax
Exemption on page 5 for the definition of exempt compensation.
Multiply the amount in column 3 by .062 (6.2% tax rate) and
enter that result in column 4.
Be sure to explain the reasons for this correction on line 21.

!

Part 4: Explain Your Corrections for This
Year
19. Correction of Both Underreported and
Overreported Amounts
Check the box on line 19 if any corrections you entered on lines
6a through 17b in column 3 reflect both underreported and
overreported amounts.
Example. If you had an increase to Tier I Employer
compensation of $15,000 for employee A and a decrease to
Tier I Employer compensation of $5,000 for employee B, you
would enter $10,000 on line 6a, column 3. That $10,000
represents the net change from corrections.
On line 21, you must explain the reason for both the $15,000
increase and the $5,000 decrease.

Lines 17a and 17b apply only for 2010.

CAUTION

18. Total
Combine the amounts on lines 6a through 17b of column 4.
Enter the result on line 18.
Example. You entered “-500.00” in column 4 of line 6a,
“-100.00” in column 4 of line 7, and “1,400.00” in column 4 of
line 16. Combine these amounts and enter “800.00” in column 4
of line 18.
Line 6a
Line 7
Line 16
Line 18

20. Did You Reclassify Any Workers?
Check the box on line 20 if you reclassified any workers to be
independent contractors or nonemployees. Also check this box
if the IRS (or you) determined that workers you treated as
independent contractors or nonemployees should be classified
as employees. On line 21, provide a detailed reason why any
worker was reclassified.
Return not filed because you did not treat any workers as
employees. If you did not previously file Form CT-1 because
you mistakenly treated all workers as independent contractors
or as nonemployees, file a Form CT-1 for each delinquent year.
Write “Misclassified Employees” in dark, bold letters across
the top margin of page 1 of each Form CT-1. Complete Form
CT-1 using the Instructions for Form CT-1. Attach a Form
CT-1 X to each Form CT-1. Complete the top of Form CT-1 X,
including the date you discovered the error, and provide a
detailed explanation on line 21.

-500.00
-100.00
+1,400.00
800.00

Your credit. If the amount entered on line 18 is less than zero,
for example, “-115.00,” you have a credit because you
overreported your RRTA taxes.
• If you checked the box on line 1, include this amount on the
“Total railroad retirement tax deposits” line of Form CT-1 for the
year during which you filed Form CT-1 X. Do not make any
changes to your Record of Railroad Retirement Tax Liability in
Part II of Form CT-1 or on Form 945-A, if your Form CT-1 or
Form 945-A is filed timely. The amounts reported on the record
should reflect your actual tax liability for the period.
• If you checked the box on line 2, you are filing a claim for
refund or abatement of the amount shown.
If your credit is less than $1, we will send a refund or apply it
to your next return only if you ask us in writing to do so.
Amount you owe. If the amount entered on line 18 is a
positive number, you must pay the amount you owe when you
file Form CT-1 X. You may not use any credit that you show on
another Form CT-1 X to pay the amount you owe, even if you
filed for the amount you owe and the credit at the same time.
If you owe tax and are filing a timely Form CT-1 X, do not file
an amended Form 945-A unless you were assessed a
failure-to-deposit (FTD) penalty caused by an incorrect,
incomplete, or missing Form 945-A. Do not include the tax
increase reported on Form CT-1 X on any amended Form
945-A you file.
If you owe tax and are filing a late Form CT-1 X, that is, after
the due date for Form CT-1 for the period in which you
discovered the error, you must file an amended Form 945-A
with the Form CT-1 X. Otherwise, the IRS may assess an
“averaged” FTD penalty.

21. Explain Your Corrections
Treasury regulations require you to explain in detail the grounds
and facts relied upon to support each correction. On line 21,
describe in detail each correction you entered in column 4 on
lines 6a through 17b. If you need more space, attach additional
sheets, but be sure to write your name, EIN, and calendar year
on the top of each sheet.
You must describe the events that caused the underreported
or overreported amounts. Explanations such as “RRTA
compensation was overstated” or “administrative/payroll errors
were discovered” are insufficient and may delay processing
your Form CT-1 X because the IRS may need to ask for a more
complete explanation.
The following is the information we need in your explanation
for each error you are correcting.
• Form CT-1 X line number(s) affected.
• Date you discovered the error.
• Difference (amount of the error).
• Cause of the error.
You may report the information in paragraph form. The
following paragraph is an example.

-8-

Instructions for Form CT-1 X (2011)

“The $1,000 difference shown in column 3 of lines 6a and 7
was discovered on May 14, 2011, during an internal payroll
audit. We discovered that we included $1,000 of compensation
for one of our employees twice. This correction removes the
reported compensation that was never paid.”

Additional Information
You may find the following products helpful when using Form
CT-1 X.
• Form W-2, Wage and Tax Statement
• Form W-3, Transmittal of Wage and Tax Statements
• Instructions for Forms W-2 and W-3
• Form W-2c, Corrected Wage and Tax Statement
• Form W-3c, Transmittal of Corrected Wage and Tax
Statements
• Instructions for Forms W-2c and W-3c
• Form 945-A, Annual Record of Federal Tax Liability
• Form W-11, Hiring Incentives to Restore Employment (HIRE)
Act Employee Affidavit
• Instructions for Form CT-1
• Instructions for Form 843
• Pub. 15 (Circular E), Employer’s Tax Guide
• Pub. 966, The Secure Way to Pay Your Federal Taxes

Part 5: Sign Here
You must complete all three pages of Form CT-1 X and sign it
on page 3. If you do not sign, the processing of Form CT-1 X
will be delayed.
Who must sign the Form CT-1 X? Form CT-1 X must be
signed by one of the following:
• Sole proprietorship — The individual who owns the
business.
• Corporation (including a limited liability company (LLC)
treated as a corporation) — The president, vice president, or
other principal officer duly authorized to sign.
• Partnership (including an LLC treated as a partnership)
or unincorporated organization — A responsible and duly
authorized member or officer having knowledge of its affairs.
• Single member LLC treated as a disregarded entity for
federal income tax purposes — The owner of the LLC or a
principal officer duly authorized to sign.
• Trust or estate — The fiduciary.
A duly authorized agent of the taxpayer also may sign Form
CT-1 X if a valid power of attorney has been filed.
Alternative signature method. Corporate officers or duly
authorized agents may sign Form CT-1 X by rubber stamp,
mechanical device, or computer software program. For details
and required documentation, see Rev. Proc. 2005-39, 2005-28
I.R.B. 82, available at www.irs.gov/pub/irs-irbs/irb05-28.pdf.

Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on Form CT-1 X to carry out the Internal
Revenue laws of the United States. You are required to give us
the information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax. Subtitle C, Employment Taxes, of the Internal
Revenue Code imposes employment taxes on wages, including
income tax withholding. This form is used to determine the
amount of taxes that you owe. Section 6011 requires you to
provide the requested information if the tax is applicable to you.
Section 6109 requires you to provide your identifying number
on the return. Failure to provide this information may subject
you to failure-to-pay and failure-to-deposit penalties on
underreported RRTA taxes. Failing to provide the information
timely may prevent you from obtaining a refund of the
overreported RRTA taxes. Providing false or fraudulent
information may subject you to penalties. We may disclose this
information to the Department of Justice for civil or criminal
litigation, and to cities, states, the District of Columbia, and U.S.
territories and possessions 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.
You are 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 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
Code Section 6103.
The time needed to complete and file Form CT-1 X will vary
depending on individual circumstances. The estimated average
time is:

Paid Preparer Use Only
You must complete this section if you were paid to prepare
Form CT-1 X and are not an employee of the filing entity. Sign
in the space provided. Give the employer the return to file with
the IRS and include a copy of the return for the employer’s
records. Paid preparers must sign paper returns with a manual
signature.
If you are a paid preparer, write your Preparer Tax
Identification Number (PTIN) in the space provided. Include
your complete address. If you work for a firm, write the firm’s
name and the EIN of the firm. You can apply for a PTIN using
Form W-12, IRS Paid Preparer Tax Identification Number
(PTIN) Application. You cannot use your PTIN in place of the
EIN of the tax preparation firm.
Generally, you are not required to complete this section if
you are filing the return as a reporting agent and have a valid
Form 8655, Reporting Agent Authorization, on file with the IRS.
However, a reporting agent must complete this section if the
reporting agent offered legal advice, for example, advising the
client on determining whether its workers are employees or
independent contractors for federal tax purposes.

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . . . . . . .
Preparing and sending the form to the IRS . . . . . . . .

How Can You Order Forms and
Publications from the IRS?

If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we
would be happy to hear from you. You can email us at
*taxforms@irs.gov. (The asterisk must be included in the
address.) Enter “Forms comment” on the subject line or write to:
Internal Revenue Service, Tax Products Coordinating
Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.
NW, Washington, DC 20224. Do not send Form CT-1 X to this
address. Instead, see Where Should You File Form CT-1 X? on
page 2.

Call 1-800-829-3676.

Visit the IRS website at www.irs.gov/formspubs.

Instructions for Form CT-1 X (2011)

18 hr., 53 min.
24 min.
43 min.

-9-