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Proposed Collection; Comment Request for Form CT-1

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Internal Revenue Service (IRS), Treasury.


Notice and request for comments.


The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form CT-1, Employer's Annual Railroad Retirement Tax Return.


Written comments should be received on or before June 24, 2002 to be assured of consideration.


Direct all written comments to Glenn P. Kirkland, Internal Revenue Service, room 6411, 1111 Constitution Avenue NW., Washington, DC 20224.

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Requests for additional information or copies of the form and instructions should be directed to Carol Savage, (202) 622-3945, or through the Internet (, Internal Revenue Service, room 6407, 1111 Constitution Avenue, NW., Washington, DC 20224.

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Title: Employer's Annual Railroad Retirement Tax Return.

OMB Number: 1545-0001.

Form Number: Form CT-1.

Abstract: Railroad employers are required to file an annual return to report employer and employee Railroad Retirement Tax Act (RRTA) taxes. Form CT-1 is used for this purpose. The IRS uses the information to insure that the employer has paid the correct tax.

Current Actions:

Changes to Form CT-1:

The railroad retirement bill, Act section 203(b), repealed the supplemental annuity work-hour tax and the special supplemental annuity tax (code sections 3221(c) and (d)), effective for years beginning after December 31, 2001. Due to the repealed, Part I of Form CT-1, lines 1 through 4 and line 18 were deleted along with the safe harbor checkbox above line 1. Also, Part II of Form CT-1, the lines for Supplemental Annuity Work-Hour Tax each quarter were deleted, and the lines for Special Supplemental Annuity Tax for their third quarter were deleted.

Type of Review: Revision of a currently approved collection.

Affected Public: Businesses or other for-profit organizations, not-for-profit institutions, and state, local or tribal governments.

Estimated Number of Respondents: 2,387.

Estimated Time Per Respondent: 19 hours, 22 minutes.

Estimated Total Annual Burden Hours: 46,206.

The following paragraph applies to all of the collections of information covered by this notice:

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

Request for Comments

Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper Start Printed Page 19807performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.

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Approved: April 11, 2002.

Glenn P. Kirkland,

IRS Reports Clearance Officer.

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[FR Doc. 02-9668 Filed 4-22-02; 8:45 am]