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Form CT2: Employee Representative's Quarterly Railroad Tax Return
IRS Form CT2 is the Employee Representative's Quarterly Railroad Tax Return used to report railroad retirement taxes on compensation received by employee representatives. The Tier 1 tax rate is 12.4% and applies only to the first $184,500 paid during 2026.
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IRS Form CT2 - Employee Representative's Quarterly Railroad Tax Return
IRS Form CT2 is the Employee Representative's Quarterly Railroad Tax Return used to report railroad retirement taxes on compensation received by employee representatives. The Tier 1 tax rate is 12.4% and applies only to the first $184,500 paid during 2026.
Risk Radar
Scan points- 1Failure to file both the ORIGINAL and DUPLICATE copy can lead to delays in processing your return.
- 2Filing without providing your name, address, SSN, and labor organization name is required.
- 3A paid preparer must include their PTIN in the Paid Preparer Use Only section if they were paid to prepare Form CT-2.
- 4Failure to file a final return when taxable compensation payments stop completely may result in penalties.
- 5The due date for the quarter covering October, November, and December is February 28, 2027.
Plain English
This form helps track and pay specific payroll taxes related to employment as an employee representative. You must use it every quarter when you receive compensation to report both Tier 1 and Tier 2 railroad retirement taxes. By filing this return, you ensure the correct amounts are paid to cover these required federal taxes.
Submission Date
- Filing date: 2026-03-03 09:10:42
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting railroad retirement taxes imposed on compensation received by employee representatives, including filing returns for each quarter even if no taxable compensation was paid.
- Do not use this form if the individual is not an employee representative or if no railroad retirement taxes are imposed on the compensation.
- Check if a 'Final Return' designation is needed when taxable compensation payments stop completely.
Form selector
Use this form or another form?
If you are filing quarterly, use Form CT-2
File for the first quarter in which taxable compensation was paid and continue for subsequent quarters.
✓ Check if a final return is required.
When payments cease completely, file a Final Return
Write 'Final Return' at the top of Form CT-2 and on the duplicate copy.
✓ Ensure the designation is clearly visible.
If paying by check or money order, use specific identifiers for payment
Enter your social security number (SSN), 'Form CT-2,' and the quarter on the instrument.
✓ Do not forget to include all required identifiers.
Deadline or filing window
Quarterly filing is required; for example, the quarter covering January, February, and March must be filed by May 31, 2026. If a due date falls on a Saturday, Sunday, or legal holiday, the return may be filed and paid on the next business day.
Checklist
What you need before filling it out
Taxable compensation subject to Tier 1 tax
Compensation amount for the quarter · Line 1 on Form CT-2
Tier 1 tax rate
12.4% (0.124) · Calculation based on line 1 and the rate.
Tier 1 Medicare tax rate
2.9% (0.029) · Calculation based on taxable compensation paid during this quarter.
Total taxes for quarter calculation
Sum of lines 1 through 4 minus line 5 credit. · Line 6 on Form CT-2
Records retention period
At least 4 years · N/A
Before you submit
- 1The ORIGINAL copy of Form CT-2 must be signed by the filer or authorized agent.
- 2Make an additional duplicate copy of Form CT-2 for record keeping.
- 3If claiming a credit on line 5, attach two copies of a detailed statement explaining the claim.
- 4Pay the amount shown on line 6 electronically using EFTPS or IRS Direct Pay.
- 5If paying by check or money order, make it payable to “United States Treasury” and include the filer’s social security number (SSN), “Form CT-2,” and the quarter (e.g., “1Q 2026”).
- 6Send both the ORIGINAL and DUPLICATE copy of Form CT-2.
- 7Mail the forms to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0049.
How to file this form
- 1Determine if filing a quarterly return (for quarters with compensation) or a final return (when payments stop completely).
- 2Complete both copies of Form CT-2 by calculating taxable compensation for each tax type and determining the total taxes owed.
- 3Pay the amount shown on line 6 using an electronic method like EFTPS or IRS Direct Pay, or by check/money order payable to 'United States Treasury.'
- 4Send both the original and duplicate copies of Form CT-2 to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0049.
- 5Keep records related to employee representative taxes for at least four years after the tax was due or paid.
Known limitations
- 1The Tier 1 tax rate is 12.4% and applies only to the first $184,500 paid during 2026 for services performed as an employee representative.
- 2The Tier 1 Medicare tax rate of 2.9% applies to all compensation paid to you during 2026 for services performed as an employee representative.
- 3The Tier 1 Additional Medicare Tax of 0.9% applies only to compensation paid to you during 2026 that exceeds $200,000 for services performed as an employee representative.
- 4The Tier 2 tax rate of 13.1% applies only to the first $137,100 paid to you during 2026 for services performed as an employee representative.
Field map
Compact field-by-field guide
Employer Info
1 items
Full legal name and Employer Identification Number.
Quarter
1 items
Select the calendar quarter this return covers.
Wages
1 items
Sum of all wages, tips, and other compensation paid to employees during the quarter.
Withholding
1 items
Total federal income tax withheld from employee paychecks.
SS & Medicare
1 items
Wages subject to Social Security tax (capped) and Medicare tax (uncapped).
Deposit
1 items
Indicate your deposit schedule: monthly, semiweekly, or next-day rule if over $100k.
Signatures
1 items
Must be signed by an authorized officer or agent of the employer.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of Form CT-2 is the Revision date of March 2026. Users must visit www.irs.gov/CT2 for the latest information regarding developments, such as legislation enacted after publication.
What changed or needs a fresh check
- Edition date — confirm the revision date reads March 2026.
- Fee — The source does not state a filing fee.
- Mailing address — Send both ORIGINAL and DUPLICATE copies to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0049.
- Signature — You or your authorized agent must sign the ORIGINAL copy of Form CT-2.
Quick Facts
Downloads
After you file
- 1Keep records relating to employee representative taxes for at least 4 years after the taxes are due or were paid.
- 2When filing a final return, write “Final Return” at the top of Form CT-2 and on the duplicate copy.
- 3If you are late in filing or paying the taxes, send an explanation with the return.
- 4Send both the ORIGINAL and DUPLICATE copies of Form CT-2 to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0049.
Sources
- SRCForm p.1 — The form number is Form CT-2 (Rev. March 2026).
- SRCForm p.1 — Line 1 calculates Taxable compensation paid during this quarter subject to Tier 1 tax: $ × 12.4% (0.124).
- SRCForm p.1 — Line 2 calculates Taxable compensation paid during this quarter subject to Tier 1 Medicare tax: $ × 2.9% (0.029).
- SRCForm p.1 — Line 3 calculates Taxable compensation paid during this quarter subject to Tier 1 Additional Medicare Tax: $ × 0.9% (0.009).
- SRCForm p.1 — Line 4 calculates Taxable compensation paid during this quarter subject to Tier 2 tax: $ × 13.1% (0.131).
- SRCForm p.2 — Form CT-2 is used to report railroad retirement taxes imposed on compensation received by employee representatives.
- SRCForm p.2 — To file, you must send both the ORIGINAL and DUPLICATE copies of Form CT-2 to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0049.
Common confusion points
Do I need to file this form even if I don't have taxable compensation in a quarter?
Yes, you must continue filing returns for each quarter even if you’re not paid taxable compensation.
If my compensation exceeds $200,000, do I still pay the 2.9% Medicare tax on all compensation?
Yes, the Tier 1 Medicare tax of 2.9% applies to all compensation paid during 2026 for services performed as an employee representative.
What happens if I am late paying or filing my taxes?
The law provides a penalty for late filing or late payment unless you can show reasonable cause for the delay, and interest is charged on taxes paid late at the rate set by law.
Does using a PTIN mean I don't need an EIN?
No, you cannot use your PTIN in place of the EIN of the tax preparation firm.
If my compensation stops completely, what do I file?
You must file a final return, and you should write “Final Return” at the top of Form CT-2 and on the duplicate copy.
What payment method should I use if I haven't enrolled in EFTPS by October 17, 2025?
Pay using IRS Direct Pay.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- The law provides a penalty for late filing or late payment unless you can show reasonable cause for the delay.
Questions about IRS Form CT2
What is IRS Form CT2 used for?
This form helps track and pay specific payroll taxes related to employment as an employee representative. You must use it every quarter when you receive compensation to report both Tier 1 and Tier 2 railroad retirement taxes. By filing this return, you ensure the correct amounts are paid to cover these required federal taxes.
Who must file IRS Form CT2?
You must file Form CT-2 for the first quarter in which you’re paid taxable compensation for services performed as an employee representative. Continue filing returns for each quarter, even if you are not paid taxable compensation.
What information does IRS Form CT2 require?
The form collects your name, address, Social Security number, and the labor organization represented. It also requires detailing the calendar quarter (e.g., Jan., Feb., Mar. 2026) and includes sections for the preparer’s signature and information if a paid preparer is used.
When is IRS Form CT2 due?
The due dates vary quarterly: May 31, 2026, is due for January-March; August 31, 2026, is due for April-June; November 30, 2026, is due for July-September; and February 28, 2027, is due for October-December.
Where do I file IRS Form CT2?
Send both the ORIGINAL and DUPLICATE to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0049. If using a private delivery service (PDS), follow instructions on www.irs.gov/PDS.
How do I complete IRS Form CT2?
First, complete your identifying information, including your name, SSN, and labor organization name. The preparer must sign under penalties of perjury. If a paid preparer was used, they must provide their PTIN, firm’s name, and EIN in the Paid Preparer Use Only section.
What happens if IRS Form CT2 is filed incorrectly?
The law provides a penalty for late filing or late payment unless you can show reasonable cause for the delay. Interest is charged on taxes paid late at the rate set by law.
Do I need to file this form even if I don't have taxable compensation in a quarter?
Yes, you must continue filing returns for each quarter even if you’re not paid taxable compensation.
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