OMB No. 1545-0002

Internal Revenue Service Expires 9-30-84

Sauren-or seven” EMPLOYEE REPRESENTATIVE'S QUARTERLY RAILROAD RETIREMENT TAX RETURN |

1 Total work-hours for which compensation was paid during this quarter. . : seo x $0.145
2 Taxable compensation paid during this quarter subject to Tier | tax (not to exceed $7,/ 425) . x 13.3 %
3 Taxable compensation paid during this quarter subject to Tier I! tax (not to exceed $5,550) . x 11.75%

4 Total of lines 1, 2, and 3.

5 Credit (Attach explanation in duplicate) . . Co |
6 Total taxes for quarter (line 4 minus line 5). Pay to INTERNAL REVENUE SERVICE. |, | =

HOVLaG

Before filing return, examine each copy in order to

D 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.

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


GENERAL INFORMATION—Continued

2, Compensation.—The term “compensation” or “pay’’ means pay-
ment in money, or in something that may be used instead of money,
paid for services rendered as an employee representative. It does not in-
clude payments because of sickness or accident disability or payments
for medical or hospital expenses connected with such disabilities. It also
does not include payments for traveling or for other bona fide and neces-
sary expenses made separately or designated specifically as travel or
business expenses when combined in a payment for services rendered.

Compensation is considered paid when it is actually paid or when it
is 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.

For more information on compensation, see the regulations relating
to the Railroad Retirement Tax Act.

3. Work-hours.—For an explanation of work-hours, see the instruc-
tions for Form CT-1.

INSTRUCTIONS

Who Must File.—As an employee representative, you must file a return
for the first calendar quarter in which you are paid taxable compensa-

tion for services you rendered as a representative. Continue filing returns
for each later quarter, whether or not you are paid taxable compensation,
until you stop being paid taxable compensation. When that happens, 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 pard 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 it is

blank, enter the months of the quarter and the year of the return. For
example, show the third quarter for 1980 as ‘July, Aug., Sept. 1980.

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


Where to File—Send both copies of Form CT~2 to the Internal Reve-
nue Service Center for the region in which the principal place of business
or the office or agency is located, as listed below:

If your principal piace of business, File with the Internal
office, or agency is located in Revenue Service Center at

WwW WwW

New Jersey, New York City and counties of  Holtsville, NY 00501
Nassau, Rockland, Suifoik, and Westchester

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

‘Andover, MA 05501

Delaware, District of Columbia,
Maryiand, Pennsylvania

Philadelphia, PA 19255

Alabama, Florida, Georgia,

Atianta, GA 31101
Mississippi, South Carolina

Michigan, Ohio Cincinnati, OH 45999

Austin, TX 73301

Arkansas, Kansas, Loulsiana,
New Mexico, Oklahoma, Texas

Alaska, Arizona, Colorado, Idaho, Minnesota,
Montana, Nebraska, Nevada, North Dakota,
Oregon, South Dakota, Utah, Washington,
Wyoming’

Ogden, UT 84201

Kansas City, MO 64999
Fresno, CA 93888

Ilinois, lowa, Missouri, Wisconsin

California, Hawaii

Indiana, Kentucky, North Carolina, Memphis, TN 37501

Tennessee, Virginia, West Virginia

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

November 30
Last day of February

July, "August, September

‘October, November, December

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 penaity 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 representa-
tive taxes for at least 4 years after the taxes they pertain to become due
or the date the tax is paid, whichever 1s later.

Privacy Act Information.—See the Instructions for Form 1040 or
1040A for Privacy Act information.


Form CT-2 (Rev. 10-81)

beret otncYist EMPLOYEE REPRESENTATIVE’S QUARTERLY RAILROAD RETIREMENT TAX RETURN

OMB No 1545-0002
Expires 9-30-84

1 Total work-hours for which compensation was paid during this quarter... 6 2 we ee - x $0,145
2 Taxable compensation paid during this quarter subject to Tier I tax (not to exceed $7,425) . $ x 13.3%
3 Taxable compensation paid during this quarter subject to Tier II tax (not to exceed $5,550) . $. x 11.75%

4 Total of lines 1,2,and3. . . - coe Le
5 Credit (Attach explanation in duplicate) . : : : :

5 6 Total taxes for quarter (line 4 minus line 5). Pay to y INTERNAL REVENUE ‘SERVICE . oe
Bb Under penalties of perjury, | declare that | have examined this return, including accompanying schedules and statements, and to the best of my
a knowledge and belief it is true, correct, and complete.
& g,
& Signature p> Date > 19
= T
8 Please FF
Be Sure to FP
Enclose 1
Your Payment T
With This
Return
Employee representative's name, address, and social security number,
and name of organization represented. (If incorrect, please make any Return for Calendar Quarter
necessary changes.) (Months and year) ORIGINAL

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


GENERAL INFORMATION

PAPERWORK REDUCTION ACT NOTICE.—The Paperwork Reduction Act
of 1980 says we must tell you why we are collecting this information,
how we will use it, and whether you have to give it to us. We ask for the
information to carry out the Internal Revenue laws of the United States.
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. You are required
to give us this information,

Purpose.—Use this form to report Railroad Retirement taxes imposed
on employee representatives.

Employee Representative Taxes.—The Railroad Retirement Tax Act
imposes two taxes on an employee representative. One is based on com-
pensation, and the other is based on work-hours.

Taxes based on compensation.—These taxes are divided into Tier I
and Tier II taxes, The amount of the monthly compensation subject to
each tax is different.

The Tier | tax rate for 1981 is 13.3%. It applies to only the first
$2,475 paid during any month, beginning with January 1981, for serv-
ices performed as an employee representative.

The Tier I! tax rate for the first 9 months of 1981 was 9.5%. The
rate was increased to 11.75% for payments after September 30, 1981.
it applies to only the first $1,850 paid during any month, beginning with
January 1981, for services performed as an employee representative.

If in any calendar month 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 monthly maximum, subtract the month's
pay as an employee from the maximum to get the amount on which to
figure the employee representative tax.

Tax based on work-hours.—This supplemental tax is 14.5 cents for
each work-hour for which compensation is paid during the quarter. Em-
ployee representatives will be told the tax rate for each quarter before
the quarter begins.

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 organiza-
tion that is not included as an “employer” as defined in section 3231(a)
of the code who (1) was in the service of an “employer,” and (2) is
authorized and designated to represent employees in accordance with the
Railway Labor Act, as amended; and

(b) Any individual who is regularly assigned to or regularly employed
by an employee representative as defined in (a) above in connection
with the duties of the employee representative's office.

(Continued on back of Duplicate)


OMB No. 1545-0002

Seprmetatactesoy*”” EMPLOYEE REPRESENTATIVE'S QUARTERLY RAILROAD RETIREMENT TAX RETURN | °¢*" "="

Internal Revenue Service

1 Total work-hours for which compensation was paid during this quarter. . Bo ee x $0.145
2 Taxable compensation paid during this quarter subject to Tier | tax (not to exceed $7,425) . $. . x 13.3%
3 Taxable compensation paid during this quarter subject to Tier I! tax (not to exceed $5,550) . $. x 11.75%
4 Total oflines1,2,and3. 6 6 0 ee ee Fe
5 Credit (Attach explanation in duplicate). coe So
6 Total taxes for quarter (line 4 minus line 5). Pay to INTERNAL REVENUE SERVICE... ——_——_

this duplicate copy with the original return.

DO NOT DETACH

Return for Calendar Quarter
(Months and year as on original) DUPLICATE,

er,

Employee representative's name, address, and social security numbe
and name of organization represented, exactly as shown on original.