! overreported amounts of Tier 1 Employee

CAUTION Additional Medicare Tax unless the amounts

weren’t withheld from employee compensation.

4a. Check the box on line 4a if your overreported amount includes each affected employee share of overcollected Employee RRTA taxes. You’re certifying that you repaid or reimbursed the prior year Employee RRTA taxes and you

received written statements from the employees stating that they didn’t and won’t receive a refund or credit for the prior year taxes. Don’t send these statements to the IRS. Keep them for your records. Generally, all employment tax records must be kept for at least 4 years. Records related to qualified sick leave compensation and qualified family leave compensation for leave taken after March 31, 2021, and before October 1, 2021, should be kept for at least 6 years. Copies must be submitted to the IRS if requested.

4b. Check the box on line 4b to certify that your overreported amount is only for Employer RRTA taxes on those employees whom you were unable to find or those who didn’t give you a statement described on line 4a.

4c. Check the box on line 4c to certify that your overreported amount is only for RRTA taxes and/or Tier 1 Employee Additional Medicare Tax that you didn’t withhold from your employees.

5. Certifying Claims If you’re filing a claim for refund or abatement of overreported RRTA tax and/or Tier 1 Employee Additional Medicare Tax and checked the box on line 2, check the appropriate box on line 5. You may need to check more than one box. If you obtained written statements or consents 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 the employees who provided statements or consents and those who didn’t.

You may not file a refund claim to correct Tier 1