IRS Form: Railroad Retirement Tax Return Comments Requested (IRC §3201)

Comments requested on Form CT-1, Employer’s Annual Railroad Retirement Tax Return, and Form CT-1 X, Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund, which are used by railroad employers to file an annual return to report employer and employee Railroad Retirement Tax Act (RRTA) taxes to ensure that the employer has paid the correct tax and claim eligible employer tax credits, and to correct previously filed Forms CT-1, respectively. Comments are due on or before Mar. 15, 2022. [IRS Comment Request, 87 Fed. Reg. __ (Jan. 14, 2022)]

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