Form CT-2 (Re

OMB No. 1545-0002

Sear’ wecss)” | EMPLOVEE REPRESENTATIVE'S QUARTERLY RAILROAD RETIREMENT TAX RETURN | csi <0.

Internal Revenue Service

1 Total work-hours for which compensation was paid during this quarter. . . . .

2 Taxable compensation paid during this quarter subject to Tier ! tax (not to exceed $8,100) .
3 Taxable compensation paid during this quarter subject to Tier II tax (not to exceed $6,075) .

4 Total of lines 1,2, and 3. 2 2. ee eee ee

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

- $0.17
Boe KX 134%
x 11.75%
——__—_>

YOUR COPY

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

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.

Return for Calendar Quarter TAXPAYER'S
(Months and year as on original) copy

HOvi3a0


GENERAL INFORMATION—Continued

2. Compensation.—The term ‘compensation’ means payment in
money, ar in something that may be usea instead of money, for
services rendered as an employee representative. It does not in-
clude 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 empioyee 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 sepa-
rately 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 (5)
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 1s considered
paid i 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 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.
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 first quarter for 1982 as “‘Jan., Feb., Mar., 1982."

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,
office, or agency is located in

File with the Internal
Revenue Service Center at

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

Miinois, 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,
sendine return to the Internal Revenue Service Center, Philadelphia, PA

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 10400
for Privacy Act information


Form CT-2 (Rev. 1-82) , OMB No. 1545-0002
bem tei EMPLOYEE REPRESENTATIVE’S QUARTERLY RAILROAD RETIREMENT TAX RETURN | expres 9-20-28
1 Total work-hours for which compensation was paid during this quarter... foe cesses X $0.17
2 Taxable compensation paid during this quarter subject to Tier | tax (not to exceed ‘sa, 100) . - x 134% |
3 Taxable compensation paid during this quarter subject to Tier II tax (not to exceed $6,075) . x 11.75%
4 Total of lines 1,2,and3. 0. 6 6 ee
5 Credit (Attach explanation in duplicate). . . Fe
3 & 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, and to the best of my
WW knowledge and belief it'is true, correct, and complete.
6 si
6 Signature > Date > 19
=z T
Q Please FF
Be Sure to FP
Enclose 1
Your Payment T
With Thi
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
aliow 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 1
and Tier I taxes. The amount of the monthly compensation subject to
each tax is different.

The Tier | tax rate for 1982 is 13.4%, It applies to only the first
$2,709 paid during any month, beginning with January 1982, for serv-
ices performed as an employee representative.

The Tier 'I tax rate for 1982 is 11.75%. It applies to only the first

$2,025 paid during any month, beginning with January 1982, 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 17 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 (2) above in connection
with the duties of the employee representative's office.

(Continued on back of Duplicate)



00 NOT DETACH

Form CT-2 (Rev. 1-82)

Department of the Treasury EMPLOYEE REPRESENTATIVE’S QUARTERLY RAILROAD RETIREMENT TAX RETURN

Internal Revenue Service

OMB No. 1545-0002
Expires 9-30-84

1 Total work-hours for which compensation was paid during this quarter... fees % — GOAT
2 Taxable compensation paid during this quarter subject to Tier | tax (not to exceed $8, 100) « s- x 134%
3 Taxabie compensation paid during this quarter subject to Tier Il tax (not to exceed $6,075) . x 11.75%
4 Total of lines 1,2, and3. . . Be
5 Credit (Attach explanation in duplicate). So
6 Total taxes for quarter (line 4 minus lineS). Pay to INTERNAL REVENUE SERVICE... —— >

Fila this duplicate copy with the original return.

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

DUPLICATE