Future developments.   The IRS has created a page on IRS.gov for information about Form CT-1 and its instructions, at www.irs.gov/formct1. Information about any future developments affecting Form CT-1 (such as legislation enacted after we release it) will be posted on that page.

Tier I Employee tax rate has been lowered for 2011.   The Tier I Employee tax rate has been lowered to 4.2% for 2011 only. For 2011 tax rates and compensation bases, see Employer and Employee Taxes—Tax Rates and Compensation Bases, later.

Federal tax deposits must be made by electronic funds transfer.   Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after December 31, 2010. Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Also, you may arrange for your financial institution to initiate a same-day tax wire payment on your behalf. EFTPS is a free service provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. For more details, see Depositing Taxes, later. For exceptions, see Electronic Deposit Requirement, later.

  For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www.eftps.gov, or call 1-800-555-4477. You also can get Pub. 966, The Secure Way to Pay Your Federal Taxes.

Special rate for certain individuals hired in 2010 has expired.   The special Tier I tax exemption and credit rate on compensation paid to qualified employees hired in 2010 has ended.

Change of Address.   Beginning in 2012, employers must use new Form 8822–B, Change of Address — Business, for any address change.

Correcting a previously filed Form CT-1.   If you discover an error on a previously filed Form CT-1, make the correction using Form CT-1 X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund. Do not use line 12 of Form CT-1 to make prior period corrections. Use Form 843, Claim for Refund and Request for Abatement, when requesting a refund or abatement of assessed interest or penalties. For more information, see section 13 of Pub. 15 (Circular E), Employer's Tax Guide, or visit IRS.gov and enter the keywords “Correcting Employment Taxes.”

Paid preparers must sign Form CT-1.   Paid preparers must complete and sign the paid preparer's section of Form CT-1.

Employer liability.   Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party. The employer remains liable if the third party fails to perform a required action.

Where can you get telephone help?   You can call the IRS toll free at 1-800-829-4933 Monday through Friday from 7 a.m. to 10 p.m. your local time (Alaska and Hawaii follow Pacific time) for answers to your questions about completing Form CT-1, tax deposit rules, or obtaining an employer identification number (EIN).

Additional information.   

  You can order forms and publications by calling 1-800-829-3676 or visiting IRS.gov.