DETACH AND RETAIN THIS COPY

Department of the Treasury—Internal Revenue Service

rom CT-

OMB No. 1545-0002

(Rev. January 1987) Employee Representative’s Quarterly Railroad Tax Return Expires 12-31-89

1 Total work-hours for which compensation was paid during this quarter.
2 Taxable compensation paid during this quarter subject to Tier I tax.

3 Taxable compensation paid during this quarter subject to Tier Il tax

4 Taxable rail wages paid during this quarter subject to RURT.

5 Credit (Attach explanation in duplicate)...

6 Total taxes for quarter (add lines 1 through 4 minus line 5). Pay to INTERNAL REVENUE SERVICE

x x x x

$0.24
14.3 %
14.75%
47 %

Before filing return, examine each copy in order to be certain that the period for which the return is filed
is shown, and that correct entries are made in Lines 1 to 6, inclusive, in accordance with the instructions.

YOUR GOP

H | ,.
Employee representative's name, address, and social security number, and name Return for Calendar Quarter | TAXPAYER'S

of organization represented, exactly as shown on original (Months and year as on original)

COPY



General Information—Continued

Nor does it include payments for medical or hospital expenses connected
with such disabilities. It also does not include payments for traveling or other
necessary expenses made separately or designated specifically as travel or
business expenses when combined in a payment for services rendered

If an individual performs services as both an employee representative
and as an employee, and if the total pay for these services is more than the
annual maximum, subtract the pay as an employee from the maximum to
get the amount subject to the employee representative tax.

Compensation and rail wages are considered paid when they are
actually paid or when they are constructively paid. "‘Constructively paid””
means (a) that the pay has been credited to the employee representative's
account or set apart with no limit or condition on how or when the
payment will be made and (b) that it is available to draw on at any time
and to control
3. Work-hours.—For an explanation of work-hours, see the discussion
under “Supplemental Tax” in the Instructions for Form CT-1.

Instructions
Who must file.—As an employee representative, you must file a return for

the first quarter in which you are paid taxable compensation and rail wages
for services you rendered as a representative, Continue filing returns for

each later quarter, even though you are not paid taxable compensation or
rail wages. When your taxable compensation or rail wage payments stop
completely, file a return marked “Final Return,”” Attach to the final return
a statement giving the name of the person keeping your records and the
address where they will be kept.

How to complete and file the return. —This return contains three copies
of Form CT-2, Send the “‘original’’ and the “‘duplicate’’ to IRS. Keep the
“taxpayer's copy" for your records

Lines 1-4.—Complete these lines as explained on the form itself.

Line 5. Credit.—Enter any credit for an overpayment of tax, penalty, or
interest erroneously paid for an earlier quarter. Attach two copies of a
detailed statement explaining the credit claimed.

Name, address, etc.—Type or print your name, address, and social
security number and the name of the labor organization for which you
render services. If IRS has preaddressed the form, check to be sure it is
correct. Correct any entries necessary.

“Return for Calendar Quarter.” —IRS usually fills in this space. If itis
blank, enter the months of the quarter and the year of the return. For
example, show the third quarter of 1987 as ‘July, Aug., Sept. 1987.""

Signature.—You or your authorized agent must sign each return



Where to file.—Send both copies of Form CT-2 to the Internal Revenue
Service Center for the region in which the principal place of business or
the office or agency 1s located, as listed below.
If your principal place of business, File with the Internal
office, or agency is located in Revenue Service Center at

v Vv

Alabama, Florida, Georgia, Mississipp1, South Carolina Atlanta, GA 31101

New Jersey, New York City and counties of Nassau,

Rockland, Suffolk, and Westchester Holtsville, NY 00501

New York (all other counties), Connecticut, Maine,
Massachusetts, Minnesota, New Hampshire, Rhode
Island, Vermont

Andover, MA 05501

Illinois, lowa, Missouri, Wisconsin Kansas City, MO 64999

Delaware, District of Columbia,

Maryland, Pennsylvania Philadelphia, PA 19255

Kentucky, Michigan, Ohio, West Virginia Cincinnati, OH 45999

Kansas, Loutsiana, New Mexico, Oklahoma, Texas Austin, TX 73301

Alaska, Arizona, California (counties of Alpine, Amador,
Butte, Calaveras, Colusa, Contra Costa, Del Norte, E!
Dorado, Glenn, Humboldt, Lake, Lassen, Marin,
Mendocino, Modoc, Napa, Nevada, Placer, Plumas,
Sacramento, San Joaquin, Shasta, Sierra, Siskiyou,
Solano, Sonoma, Sutter, Tehama, Trinity, Yolo, and
Yuba), Colorado, Idaho, Montana, Nebraska, Nevada,
North Dakota, Oregon, South Dakota, Utah,
Washington, Wyoming

Ogden, UT 84201

California (alll other counties), Hawaii Fresno, CA 93888

Arkansas, Indiana, North Carolina,

Tennessee, Virginia Memphis, TN 37501

If you do not have a principal place of business in the United States,
send the return to the Internal Revenue Service Center, Philadelphia, PA
19255.

When to file. —Due dates for filing the return and paying the tax each
quarter are as follows

Quarter covered: Due by:
January, February, March May 31

April, May, June ‘August 31
July, August, September November 30

October, November, December Last day of February

If you stop being paid taxable compensation, send a return marked
“Final Return,’ as explained under "Who must file.”
Penalties and interest.—The law provides a penalty for late filing or late
payment unless you can show a reasonable cause for the delay. If you are
unavoidably late in filing a return or paying the taxes, send a full written
explanation with the return.
Records. — You must keep records pertaining to employee representative
taxes for at least 4 years after the taxes they pertain to become due or the
date the tax is paid, whichever is later.
Privacy Act information. —See the Instructions for Form 1040, 1040A or
1040EZ for Privacy Act information.

# USGPO. 1987 - 171-956


DO NOT DETACH

Form CT-2 Department of the Treasury— Internal Revenue Service

(Rev. January 1987)

Employee Representative’s Quarterly Railroad Tax Return

OMB No. 1545-0002
Expires 12-31-89

1 Total work-hours for which compensation was paid during this quarter.
2 Taxable compensation paid during this quarter subject to Tier | tax.

3 Taxable compensation paid during this quarter subject to Tier Il tax

4 Taxable rail wages paid during this quarter subject to RUT.

5 Credit (Attach explanation in duplicate) toe coe
6 Total taxes for quarter (add lines 1 through 4 minus line 5). Pay to INTERNAL REVENUE SERVICE

x $0.24
x 14.3 %
x 14.75%
x 47 %

>

Under penalties of perjury, | declare that | have examined this return, including accompanying schedules and statements,

true, correct, and complete.

‘and to the best of my knowledge and belief, itis

Signature > Date > 9
T
Please FF
Be Sure To FP
Enclose 1
Your
Payment qT
With This
Return | Employee representative's name, address, and social security number, and name Return for Calendar Quarter ORIGINAL

of organization represented. (If incorrect, please make any necessary changes.)

(Months and year)

For Paperwork Reduction Act Notice, see the back of this page.


General Information

Paperwork Reduction Act Notice.—We ask for this information to carry
out the internal Revenue laws of the United States. We need it to ensure
that taxpayers are complying with these laws and to allow us to figure and
collect the right amount of tax. You are required to give us this information
Changes you should note.—Employee representatives are subject toa
new tax—the Railroad Unemployment Repayment Tax (RURT)—on rail
wages paid after June 30, 1986
Purpose of form.—Use this form to report railroad retirement and
railroad unemployment repayment taxes imposed on employee
representatives.
Railroad retirement taxes.—The Railroad Retirement Tax Act imposes
two taxes on an employee representative. One 1s based on compensation,
and the other Is based on work-hours.
Taxes based on compensation. —These taxes are divided into Tier | and Tier II
taxes. The amount of the compensation subject to each tax is different.

The Tier | tax rate for 1987 1s 14.3%. It applies to only the first $43,800
paid during 1987 for services performed as an employee representative.

The Tier I tax rate for 1987 1s 14.75%. It applies to only the first $32,700
paid during 1987 for services performed as an employee representative
Tax based on work-hours.—This supplemental tax is 24 cents for each
work-hour for which compensation 1s paid during the quarter. Employee
representatives will be told the tax rate for each quarter before the quarter
begins

Railroad unemployment repayment tax.— For 1987, the rate 1s 4.7%
on the first $7,000 of rail wages paid.

Definitions

1, Employee representative.—The term “employee representative" is
defined in the Railroad Retirement Tax Act (section 3231(c) of the Internal
Revenue Code). It means:

(a) Any officer or official representative of a railway labor organization
that is not included as an “employer” as defined in section 323 1(a) of the
Code who (1) was in the service of an "'employer,"’ and (2) 1s authorized
and designated to represent employees in accordance with the Railway
Labor Act, as amended; and

(b) Any individual who 1s regularly assigned to or regularly employed by
an employee representative as definec :n (a) above in connection with the
duties of the employee representative's office
2. Compensation and rail wages. —The term ‘compensation’ means
payment in money, or in something that may be used instead of money,
paid for services rendered as an employee representative. It does not
include sickness or accident disability payments received: (a) under a
workmen's compensation law; (b) under section 2(a) of the Railroad
Unemployment Insurance Act for days of sickness due to on-the-job injury;
(©) under the Railroad Retirement Act; or (d) more than 6 months after the
calendar month the employee representative last worked for the railway
labor organization

(Continued on back of Duplicate)


DO NOT DETACH

CT-2 Department of the Treasury—Internal Revenue Service OMB No. 1545-0002
Form re Tea >
(Rev. January 1987) Employee Representative’s Quarterly Railroad Tax Return Expires 12-31-89
1 Total work-hours for which compensation was paid during this quarter. x $0.24
2 Taxable compensation paid during this quarter subject to Tier | tax x 14.3%
3 Taxable compensation paid during this quarter subyect to Tier II tax x 14.75%
4 Taxable rail wages paid during this quarter subject to RURT. x 4.7%
5 Credit (Attach explanation in duplicate) . oe . .
6 Total taxes for quarter (add lines 1 through 4 minus line 5). Pay to INTERNAL REVENUE SERVICE >
File this duplicate copy with the original return.
Employee representative's name, address, and social security number, and name | Return for Calendar Quarter DUPLICATE

of organization represented, exactly as shown on original [__ (Months and year as on original)