Part 2: Complete the Certifications

You must complete all certifications that apply by checking the appropriate boxes. If all of your corrections relate to underreported tax amounts, complete line 3 only; skip lines 4 and 5 and go to Part 3.

If your corrections relate to overreported tax amounts, other than corrections related to underreported employment tax credits, you have a duty to ensure that your employees' rights to recover overpaid Employee RRTA taxes that you withheld are protected. The certifications on lines 4 and 5 address the requirement to:

• Repay or reimburse your employees for the overcollection of Employee RRTA taxes, or

• Obtain consents from your employees to file a claim on their behalf. See Rev. Proc. 2017-28 for guidance on the requirements for both a request for employee consent and for the employee consent.

For purposes of these certifications, Employee RRTA taxes consist of Tier 1 Employee tax, Tier 1 Employee Medicare tax, and Tier 2 Employee tax. Employer RRTA taxes consist of Tier 1 Employer tax, Tier 1 Employer Medicare tax, and Tier 2 Employer tax.

3. Filing Forms W-2 or Forms W-2c Check the box on line 3 to certify that you filed or will file Forms W-2 or Forms W-2c with the SSA, as required, showing your employees' correct wage and tax amounts. See the General Instructions for Forms W-2 and W-3 for detailed information about filing requirements.

You must check the box on line 3 to certify that you filed Forms W-2 or Forms W-2c even if your corrections on Form CT-1 X don’t change amounts shown on those forms. For example, if your only correction to Form CT-1 involves misstated tax adjustments, which don’t change the amounts reported on your employees’ Forms W-2 (see the instructions for line 18, later), check the box on line 3 to certify that you already filed all required Forms W-2 and W-2c with the SSA. In this situation, you’re certifying that you don’t need to file Form W-2c because you already filed a correct Form W-2.

4. Certifying Overreporting Adjustments If you overreported RRTA tax and/or Tier 1 Employee Additional Medicare Tax and checked the box on line 1, check the appropriate box on line 4. You may need to check more than one box. If you obtained written statements from some employees but you couldn’t locate employees or secure the statements of the remaining employees, check all applicable boxes. Provide a summary on line 43 of the amount of the corrections for both the employees who provided written statements and for those who didn’t.

You may not use Form CT-1 X to correct