2025 Form CT-1 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/fct1.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 16006S Form CT-1 (2025) Created 4/1/25

Form CT-1 (2025) Page 2 Part II Record of Railroad Retirement Tax Liability

Complete the Monthly Summary of Railroad Retirement Tax Liability below only if you were a monthly schedule depositor for the entire year. Enter your Tier 1 and Tier 2 tax liability on the lines provided for each month.

If you were a semiweekly schedule depositor during any part of the year or you accumulated $100,000 or more on any day during a deposit period, you must complete Form 945-A, Annual Record of Federal Tax Liability. Don’t complete the monthly summary below.

On Form 945-A for each payday, enter the sum of your employee and employer Tier 1 and Tier 2 taxes on the appropriate line.

Your total tax liability for the year (line V below or line M on Form 945-A) must equal your total taxes for the year (Form CT-1, line 15).

Note: Federal tax deposits must be made by electronic funds transfer (EFT). An EFT can be made using the Electronic Federal Tax Payment System (EFTPS) or your IRS business tax account. For more information about EFTPS or to enroll in EFTPS, go to www.eftps.gov . For more information about making an EFT through your IRS business tax account, go to www.irs.gov/ BusinessAccount . See Depositing Taxes in the separate instructions for all of the deposit rules.

Monthly Summary of Railroad Retirement Tax Liability

Complete if Part I, line 15, is $2,500 or more and you were a monthly schedule depositor.

Form CT-1 (2025)

Form CT-1 (2025) Page 3

Purpose of Form

Complete Form CT-1(V) if paying your balance due on Form CT-1 by check or money order. We will use the completed Form CT-1(V) to credit your payment more promptly and accurately, and to improve our service to you.

Making Payments With Form CT-1

To avoid a penalty, make a payment with Form CT-1 only if one of the following applies.

• Your total railroad retirement taxes for the year (Form CT-1, line 15) are less than $2,500 and you’re paying in full with a timely filed return.

• You’re a monthly schedule depositor making a payment in accordance with the accuracy of deposits rule. See the separate instructions for details. This amount may be $2,500 or more.

Otherwise, you must make deposits by EFT. An EFT can be made using EFTPS or your IRS business tax account. Don't use Form CT-1(V) to make federal tax deposits. You can also pay your balance due by EFT instead of sending Form CT-1(V). If you pay your balance due by EFT, file your return using the address under Where To File in the Instructions for Form CT-1; don't file Form CT-1(V). For more information about EFTPS or to enroll in EFTPS, go to www.eftps.gov . For more information about making an EFT through your IRS business tax account, go to www.irs.gov/ BusinessAccount . Don’t use Form CT-1(V) to make federal tax deposits. See Electronic Deposit Requirement in the separate instructions for more information on making deposits.

Specific Instructions

Box 1—Employer identification number (EIN). If you don’t have an EIN, you may apply for one online by going to www.irs.gov/EIN . You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If you haven’t received your EIN by the due date of Form CT-1, write “Applied For” and the date you applied in this entry space. Box 2—Amount paid. Enter the amount paid with Form CT-1. Box 3—Name and address. Enter your business name and address as shown on Form CT-1.

• Enclose your check or money order made payable to “United States Treasury.” Be sure to enter your EIN, “Form CT-1,” and “2025” on your check or money order. Don’t send cash. Don’t staple Form CT-1(V) or your payment to Form CT-1 or to each other.

• Detach Form CT-1(V) and send it with your payment and Form CT-1 to the address in the Instructions for Form CT-1.

CAUTION

Use Form CT-1(V) if paying your balance due on Form CT-1 by check or money order. However, if you pay an amount with Form CT-1 that should’ve been deposited, you may be subject to a penalty. See Penalties and Interest in the separate instructions.

Detach Here and Mail With Your Payment and Form CT-1.