Where Can You Get Help?

When you discover an error on a previously filed Form CT-1, you must:

For help filing Form CT-1 X or for questions about RRTA taxes and tax corrections, you can:

• Correct that error using Form CT-1 X;

• File a separate Form CT-1 X for each Form CT-1 that you’re correcting; and

• Generally, file Form CT-1 X separately. Don’t file Form CT-1 X with Form CT-1. However, see the instructions for

line 42, later, for an exception.

If you didn’t file a Form CT-1 for 1 or more years, don’t use Form CT-1 X. Instead, file Form CT-1 for each of those years. Also, see When Should You File Form CT-1 X, later. However, if you didn’t file Forms CT-1 because you improperly treated workers as independent contractors or nonemployees and are now reclassifying them as employees, see the instructions for line 42, later.

• Go to IRS.gov/EmploymentTaxes and IRS.gov/ CorrectingEmploymentTaxes ;

Unless otherwise specified in these instructions,

TIP an underreported employment tax credit should

be treated like an overreported tax amount. An overreported employment tax credit should be treated like an underreported tax amount. For more information, including which process to select on lines 1 and 2, see Correcting an employment tax credit , later.

Report the correction of underreported and overreported tax amounts for the same tax period on a single Form CT-1 X, unless you’re requesting a refund or abatement. If you’re requesting a refund or abatement and are correcting both underreported and overreported tax amounts, file one Form CT-1 X correcting the

• See Pub. 15, Employer's Tax Guide; or

• Call the IRS Business and Specialty Tax Line toll free at 800-829-4933 or 800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability), Monday–Friday from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii follow Pacific time).

See also How Can You Get Forms, Instructions, and Publications From the IRS , later.