DETACH AND RETAIN THIS COPY

Fom CT-2 Department of the Treasury—Internal Revenue Service
(fev Janvery 9g) | Employee Representative’s Quarterly Railroad Retirement Tax Return

OMB No. 1545-0002

1 Total work-hours for which compensation was paid duringthisquarter 5... ee eee x $0.20
2 Taxable compensation paid during this quarter subject to Tier I tax (not to exceed $9,450) $_ x 13.7 %
3 Taxable compensation paid during this quarter subject to Tier II tax (not to exceed $7,050) $ __. x 12.75%
4 Total of lines 1, 2, and 3 a

5 Credit (Attach explanation in duplicate). Lo
6 Total taxes for quarter (line 4 minus line 5). Pay to INTERNALREVENUE SERVICE... ss

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 COPY

Employee representative's name, address, and social security number, and name Return for Calendar Quarter
of organization represented, exactly as shown on original. (Months and year as on original)

TAXPAYER'S
OPY



General Information—Continued

2. Compensation.—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; (c) 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. 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 ina
payment for services rendered.

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

Compensation paid in an earlier or later month because the normal
payday falls on a Saturday, Sunday, or legal holiday is considered paid in
the month of the normal payday.

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 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 for
services you rendered as a representative. Continue filing returns for each
later quarter, even though you are not paid taxable compensation. When
your taxable compensation 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 it is
blank, enter the months of the quarter and the year of the return. For
example, show the third quarter of 1984 as “‘July, Aug., Sept. 1984."”

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 is located, as listed below:
Hf your principal place of business, File with the Internal
office, or agency is located in Revenue Service Center at

v v

New Jersey, New York City and counties of

Nassau, Rockland, Suffolk, and Westchester Hottsville, NY 00501

New York (all other counties),
Connecticut, Maine, Massachusetts,

Andover, MA 05501
New Hampshire, Rhode Island, Vermont

Delaware, District of Columbia,

Maryland, Pennsylvania Philadelphia, PA 19255

‘Alabama, Florida, Georgia,

Mississippi, South Carolina Atlanta, GA 31101

Michigan, Ohio Cincinnati, OH 45999

Arkansas, Kansas, Louisiana,

New Mexico, Oklahoma, Texas Austin, TX 73301

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

Ogden, UT 84201

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

California, Hawaii Fresno, CA 93888

indiana, Kentucky, North Carolina,

Tennessee, Virginia, West 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 or 1040A
for Privacy Act information.


DO NOT DETACH

fom CT: Department of the Treasury—Internal Revenue Service

(tec anny oe | Employee Representative’s Quarterly Railroad Retirement Tax Return

OMB No. 1545-0002

1 Total work-hours for which compensation was paid duringthisquarter, . . ee Lo leee eee x $0.20
2 Taxable compensation paid during this quarter subject to Tier I tax (not to exceed $9, 1450) ‘so x 13.7 %
3 Taxable compensation paid during this quarter subject to Tier Il tax (not to exceed $7,050) $ _ x 12.75%
4 Total of lines 1, 2, and 3 :

5 Credit (Attach explanation in duplicate) Le
6 Total taxes for quarter (line 4 minus line 5). Pay to INTERNAL REVENUE SERVICE... >

Under penalties of perjury, declare that | have examined this return, including accompanying schedules and statements, andtothe best of my knowledge and beliefitis,

true, correct, and complete.

Signature P Date 19
T

Please FF
Be Sure to FP

Enclose T

Your

Payment T
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.

Purpose of Form.—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
‘compensation, and the other is based on work-hours.

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

The Tier | tax rate for 1984 is 13.79. It applies to only the first $3,150
paid during any month, beginning with January 1984, for services
performed as an employee representative.

The Tier Il tax rate for 1984 is 12.75%. It applies to only the first
$2,350 paid during any month, beginning with January 1984, for services
performed as an employee representative.

Ifin 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 20 cents for each
work-hour for which compensation is paid during the quarter. Employee
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 organization
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)


DO NOT DETACH

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

(eclonwey ise) | Employee Representative’s Quarterly Railroad Re ement Tax Return

OMB No. 1545-0002

1 Total work-hours for which compensation was paid duringthisquarter . . x $0.20

2 Taxable compensation paid during this quarter subject to Tier I tax (not to exceed $9. '450) ‘s. _ x 13.7%
3 Taxable compensation paid during this quarter subject to Tier II tax (not to exceed $7,050) $ _ _ x 12.75% |
4 Totaloflines1,2,and3_. . .
5 Credit (Attach explanation in duplicate) : So ee
6 Total taxes for quarter (line 4 minus line 5). Pay to INTERNAL REVENUE SERVICE ee
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)