Form CT-1

Department of the Treasury 

Internal Revenue Service 

Employer’s Annual Railroad Retirement Tax Return

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

OMB No. 1545-0001

2023

Type 

or 

Print

Name

Address (number and street)

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

Employer identification number (EIN)

RRB number If final return, 

check here 

Part I Railroad Retirement Taxes. On lines 1 through 12 below, enter the amount of compensation paid in 2023 

for each tax. Then, multiply it by the rate shown and enter the tax.

Compensation Rate Tax

1 Tier 1 Employer Tax—Compensation (other than tips and sick pay) $ × 6.2% = 1

2 Tier 1 Employer Medicare Tax—Compensation (other than tips 

and sick pay) . . . . . . . . . . . . . . . . $ × 1.45% = 2

3 Tier 2 Employer Tax—Compensation (other than tips) . . . $ × 13.1% = 3

4 Tier 1 Employee Tax—Compensation (other than sick pay) . $ × 6.2% = 4

5 Tier 1 Employee Medicare Tax—Compensation (other than sick 

pay) (for tips, see instructions) . . . . . . . . . . . $ × 1.45% = 5

6 Tier 1 Employee Additional Medicare Tax—Compensation (other 

than sick pay) (for tips, see instructions) . . . . . . . . $ × 0.9% = 6

7 Tier 2 Employee Tax—Compensation (for tips, see instructions) $ × 4.9% = 7

8 Tier 1 Employer Tax—Sick pay . . . . . . . . . . . $ × 6.2% = 8

9 Tier 1 Employer Medicare Tax—Sick pay . . . . . . . $ × 1.45% = 9

10 Tier 1 Employee Tax—Sick pay . . . . . . . . . . $ × 6.2% = 10

11 Tier 1 Employee Medicare Tax—Sick pay . . . . . . . $ × 1.45% = 11

12 Tier 1 Employee Additional Medicare Tax—Sick pay . . . . $ × 0.9% = 12

13 Total tax based on compensation (add lines 1 through 12) . . . . . . . . . . . . . . 13

14 Adjustments to employer and employee railroad retirement taxes based on compensation. See the

instructions for line 14 and attach required statements.

Fractions of Cents $ ± Other $ = 14

15 Total taxes after adjustments (line 13 as adjusted by line 14) . . . . . . . . . . . . . 15

16 Nonrefundable portion of credit for qualified sick and family leave compensation for leave taken

before April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . 16

17a Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 17a

b Nonrefundable portion of credit for qualified sick and family leave compensation for leave taken

after March 31, 2021, and before October 1, 2021 . . . . . . . . . . . . . . . . 17b

c Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 17c

d Reserved for future use . . . . . . . . . . . . . . . . . 17d

18 Total nonrefundable credits. Add lines 16 and 17b . . . . . . . . . . . . . . . . 18

19 Total taxes after adjustments and nonrefundable credits. Subtract line 18 from line 15 . . . . 19

20 Total railroad retirement tax deposits for the year, including overpayment applied from a prior year 

and overpayment applied from Form CT-1 X . . . . . . . . . . . . . . . . . . 20

21 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 21

22 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 22

23 Refundable portion of credit for qualified sick and family leave compensation for leave taken before 

April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

24a Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 24a

b Refundable portion of credit for qualified sick and family leave compensation for leave taken after 

March 31, 2021, and before October 1, 2021 . . . . . . . . . . . . . . . . . . 24b

c Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 24c

25 Total deposits and refundable credits. Add lines 20, 23, and 24b . . . . . . . . . . . 25

26 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 26

27 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 27

28 Balance due. If line 19 is more than line 25, enter the difference and see the instructions . . . 28

29 Overpayment. If line 25 is more than line 19, enter the difference . . . $

Check one: Apply to next return. Send a refund.

You must complete both pages of Form CT-1 and sign it.

For Privacy Act and Paperwork Reduction Act Notice, see back of payment voucher. Cat. No. 16006S Form CT-1 (2023)
Form CT-1 (2023) Page 2

Part I Railroad Retirement Taxes (continued)

30 Qualified sick leave compensation for leave taken before April 1, 2021 . . . . . . . . . . 30

31 Qualified health plan expenses allocable to compensation reported on line 30 . . . . . . . 31

32 Qualified family leave compensation for leave taken before April 1, 2021 . . . . . . . . . 32

33 Qualified health plan expenses allocable to compensation reported on line 32 . . . . . . . 33

34 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 34

35 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 35

36 Qualified sick leave compensation for leave taken after March 31, 2021, and before October 1, 2021 36

37 Qualified health plan expenses allocable to qualified sick leave compensation reported on line 36 . 37

38 Amounts under certain collectively bargained agreements allocable to qualified sick leave 

compensation reported on line 36 . . . . . . . . . . . . . . . . . . . . . . 38

39 Qualified family leave compensation for leave taken after March 31, 2021, and before October 1, 2021 39

40 Qualified health plan expenses allocable to qualified family leave compensation reported on line 39 40

41 Amounts under certain collectively bargained agreements allocable to qualified family leave 

compensation reported on line 39 . . . . . . . . . . . . . . . . . . . . . . 41

42 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 42

43 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 43

• All filers: If line 19 is less than $2,500, don’t complete Part II or Form 945-A.

• Semiweekly schedule depositors: Complete Form 945-A and see the Part II instructions below.

• Monthly schedule depositors: Complete Part II below.

Part II Record of Railroad Retirement Tax Liability

Complete the Monthly Summary of Railroad Retirement Tax Liability 

below only if you were a monthly schedule depositor for the entire 

year. Enter your Tier 1 and Tier 2 tax liability on the lines provided 

for each month.

If you were a semiweekly schedule depositor during any part of 

the year or you accumulated $100,000 or more on any day during a 

deposit period, you must complete Form 945-A, Annual Record of 

Federal Tax Liability. Don’t complete the monthly summary below.

On Form 945-A for each payday, enter the sum of your employee 

and employer Tier 1 and Tier 2 taxes on the appropriate line.

Your total tax liability for the year (line V below or line M on Form 

945-A) must equal your total taxes for the year (Form CT-1, line 19). 

Note: See the separate instructions for the deposit rules for railroad

retirement taxes.

Monthly Summary of Railroad Retirement Tax Liability 

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

Date compensation paid: First Quarter Second Quarter Third Quarter Fourth Quarter

First month of quarter: January April July October

Tier 1 and Tier 2 taxes 

I First month liability 

Second month of quarter: February May August November

Tier 1 and Tier 2 taxes 

II Second month liability 

Third month of quarter: March June September December

Tier 1 and Tier 2 taxes 

III Third month liability 

IV Total for quarter, add

lines I, II, and III.

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

ThirdParty 

Designee

Do you want to allow another person to discuss this return with the IRS? See separate instructions. Yes. Complete the following. No.

Designee’s 

name

Phone 

no. 

Personal identification 

number (PIN)

Sign 

Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is 

true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Signature

Print Your 

Name and Title Date

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed 

PTIN

Firm’s name

Firm’s address

Firm’s EIN

Phone no. 

Form CT-1 (2023)
Form CT-1 (2023) Page 3

Form CT-1(V), 

Payment Voucher

Purpose of Form

Complete Form CT-1(V) if you’re making a payment with 

Form CT-1. We will use the completed Form CT-1(V) to 

credit your payment more promptly and accurately, and 

to improve our service to you.

Making Payments With Form CT-1

To avoid a penalty, make a payment with Form CT-1 only 

if one of the following applies.

• Your total railroad retirement taxes for the year (Form 

CT-1, line 19) are less than $2,500 and you’re paying in 

full with a timely filed return.

• You’re a monthly schedule depositor making a payment 

in accordance with the Accuracy of Deposits Rule. See 

the separate instructions for details. This amount may be 

$2,500 or more.

Otherwise, you must make deposits by electronic funds 

transfer. Don’t use Form CT-1(V) to make federal tax 

deposits. See Electronic Deposit Requirement in the 

separate instructions.

▲!

CAUTION

Use Form CT-1(V) when paying any amount with 

Form CT-1. However, if you pay an amount with

Form CT-1 that should’ve been deposited, you 

may be subject to a penalty. See Penalties 

and Interest in the separate instructions.

Specific Instructions

Box 1—Employer identification number (EIN). If you 

don’t have an EIN, you may apply for one online by 

visiting www.irs.gov/EIN. You may also apply for an EIN 

by faxing or mailing Form SS-4 to the IRS. If you haven’t 

received your EIN by the due date of Form CT-1, write 

“Applied For” and the date you applied in this entry 

space.

Box 2—Amount paid. Enter the amount paid with 

Form CT-1.

Box 3—Name and address. Enter your business name 

and address as shown on Form CT-1.

• Enclose your check or money order made payable to 

“United States Treasury.” Be sure to enter your EIN, 

“Form CT-1,” and “2023” on your check or money order. 

Don’t send cash. Don’t staple Form CT-1(V) or your 

payment to Form CT-1 or to each other.

• Detach Form CT-1(V) and send it with your payment 

and Form CT-1 to the address in the Instructions for 

Form CT-1.

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

Form CT-1(V)

Department of the Treasury 

Internal Revenue Service 

Payment Voucher

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

OMB No. 1545-0001

2023

1 Enter your employer identification number (EIN) 2

Enter the amount of your payment.

Make your check or money order payable to “United States Treasury.”

Dollars Cents

3 Enter your business name.

Enter your address.

Enter city or town, state or province, country, and ZIP or foreign postal code.
Form CT-1 (2023) Page 4

Privacy Act and Paperwork Reduction Act Notice. We 

ask for the information on this form to carry out the

Internal Revenue laws of the United States. You’re

required to give us this information. We need it to ensure 

that you’re complying with these laws and to allow us to 

figure and collect the right amount of tax. Our authority to 

ask for information is found in sections 6001, 6011, and 

6012(a) and their regulations. Section 6109 requires you 

to provide your identifying number on the return. If you 

don’t provide the information we ask for, or provide false 

or fraudulent information, you may be subject to

penalties. 

You’re not required to provide the information 

requested on a form that is subject to the Paperwork 

Reduction Act unless the form displays a valid OMB 

control number. Books and records relating to a form or 

its instructions must be retained as long as their contents 

may become material in the administration of any Internal 

Revenue law.

Generally, tax returns and return information are 

confidential, as required by section 6103. However, 

section 6103 allows or requires the IRS to disclose or give 

the information shown on your tax return to others as 

described in the Code. For example, we may disclose 

your tax information to the Department of Justice for civil 

and criminal litigation, and to cities, states, the District of 

Columbia, and U.S. commonwealths and territories for 

use in administering their tax laws. We may also disclose 

this information to other countries under a tax treaty, to 

federal and state agencies to enforce federal nontax 

criminal laws, or to federal law enforcement and 

intelligence agencies to combat terrorism.

The time needed to complete and file Form CT-1 will 

vary depending on individual circumstances. The 

estimated average time is:

Recordkeeping . . . . . . . . . . 14 hr., 49 min.

Learning about the law or the form . . 2 hr., 7 min.

Preparing, copying, assembling, and 

sending the form to the IRS . . . . . 4 hr., 51 min. 

If you have comments concerning the accuracy of 

these time estimates or suggestions for making Form 

CT-1 simpler, we would be happy to hear from you. You 

can send us comments from www.irs.gov/

FormComments. Or write to Internal Revenue Service, 

Tax Forms and Publications Division, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 20224. Don’t send 

Form CT-1 to this address. Instead, see Where To File in 

the Instructions for Form CT-1.