CT2, officially Form CT-2, is the quarterly return on which an employee representative reports railroad retirement taxes on compensation received for that work. The Internal Revenue Service (IRS) issues it, and it contains an ORIGINAL and a DUPLICATE copy that are filed together. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the IRS publishes the form and its latest information at www.irs.gov/CT2.
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What is CT-2?
Form CT-2, Employee Representative's Quarterly Railroad Tax Return, is the Internal Revenue Service (IRS) form an employee representative uses each calendar quarter to report and pay railroad retirement taxes on compensation received for services performed as an employee representative.
The Railroad Retirement Tax Act imposes these taxes, which are based on compensation. They consist of Tier 1 and Tier 2 taxes, and the amount of compensation subject to each is different. The form has six lines: Tier 1 tax (line 1), Tier 1 Medicare tax (line 2), Tier 1 Additional Medicare Tax (line 3), Tier 2 tax (line 4), a credit for an earlier overpayment (line 5) and the total taxes for the quarter (line 6). Each of lines 1 to 4 is a multiplication of taxable compensation by the rate printed on the form.
The IRS instructions define an employee representative as an officer or official representative of a railway labor organization that is not an employer under section 3231(a), who was in the service of an employer and is authorized and designated to represent employees under the Railway Labor Act, or an individual regularly assigned to or employed by such a representative in connection with the duties of the office.
The form is printed with two copies on one sheet. If you paid Additional Medicare Tax during the year, Form 8959 is filed with your federal income tax return; Form CT-2 is not a substitute for it.
Who needs to file CT-2?
Employee representatives who are paid taxable compensation for services performed as an employee representative file Form CT-2. You file for the first quarter in which you are paid such compensation and keep filing every quarter afterward, even in a quarter in which you are not paid taxable compensation.
The IRS instructions define who counts as an employee representative:
- an officer or official representative of a railway labor organization that is not an employer under section 3231(a), who was in the service of an employer and is authorized and designated to represent employees under the Railway Labor Act; or
- an individual regularly assigned to, or regularly employed by, such a representative in connection with the duties of the representative's office.
When your taxable compensation payments stop completely, you file a final return and write "Final Return" at the top of Form CT-2 and on the duplicate copy.
If you perform services both as an employee representative and as an employee, and your total pay for these services is more than the applicable maximum, the instructions for lines 1 and 4 tell you to subtract your pay as an employee from the maximum to find the amount subject to the employee representative's tax.
You or your authorized agent signs the ORIGINAL. A paid preparer who is not an employee of the filing entity must also sign and complete the Paid Preparer Use Only section.
When to file CT-2
File Form CT-2 for the first quarter in which you are paid taxable compensation as an employee representative, then for every later quarter until you file a final return. The return and the tax are due on the same date each quarter. For 2026 and early 2027 the due dates are:
- January, February, March: May 31, 2026
- April, May, June: August 31, 2026
- July, August, September: November 30, 2026
- October, November, December: February 28, 2027
If a due date falls on a Saturday, Sunday or legal holiday (any legal holiday in the District of Columbia), you may file and pay on the next business day. A return received late is treated as filed on time if the envelope is properly addressed, has enough postage and is postmarked by the U.S. Postal Service on or before the due date, or is sent by an IRS-designated private delivery service on or before that date. The law provides a penalty for late filing or late payment unless you show reasonable cause; send an explanation with a late return. Interest is charged on taxes paid late.
Documents you need
- Two copies of a detailed statement explaining the credit, only if you enter a credit on line 5 for tax, penalty or interest you overpaid for an earlier quarter.
- An explanation of the delay, only if you file the return or pay the tax late and want to show reasonable cause.
How to fill out CT-2
Enter your identifying details
In the box for the employee representative's name, address and social security number, type or print your name, address, SSN and the name of the labor organization for which you perform services. Copy the same details exactly on the DUPLICATE.
Enter the return quarter
In Return for Calendar Quarter, enter the months and the year, for example "Jan., Feb., Mar. 2026" for the first quarter of 2026.
Mark a final return if it applies
If your taxable compensation payments have stopped completely, write "Final Return" at the top of Form CT-2 and on the duplicate copy.
Complete line 1, Tier 1 tax
Enter taxable compensation paid this quarter subject to Tier 1 tax, multiply it by the rate printed beside the line and enter the result on line 1.
Complete lines 2 and 3, Medicare taxes
On line 2, enter compensation subject to Tier 1 Medicare tax and multiply by the printed rate. On line 3, enter compensation subject to Tier 1 Additional Medicare Tax, which applies only to compensation above the threshold in the instructions, and multiply by the printed rate.
Complete line 4, Tier 2 tax
Enter taxable compensation paid this quarter subject to Tier 2 tax, multiply by the printed rate and enter the result. If you also work as an employee, subtract that pay from the maximum as the instructions direct.
Enter any credit on line 5
Use line 5 only for tax, penalty or interest you overpaid for an earlier quarter, and attach two copies of a detailed statement explaining it. Leave out Additional Medicare Tax overpaid for an earlier year.
Total the taxes on line 6
Add lines 1 through 4 and subtract line 5. The line 6 amount is the tax you pay; see the instructions for line 6 for payment details.
Sign and date the ORIGINAL
Sign and date the declaration under penalties of perjury on the ORIGINAL copy. You or your authorized agent must sign it.
Complete the paid preparer section
If someone was paid to prepare the return and is not an employee of the filing entity, the preparer enters name, signature, date, PTIN, firm's name, firm's EIN, address and phone number, and checks the self-employed box if it applies.
Review and download the completed PDF
Check that the ORIGINAL and DUPLICATE match, then download or print the completed PDF from FillingPDF. Keep a copy for your records and send both forms as described under How to submit.
How to submit CT-2
Form CT-2 is filed on paper by mail; tax is paid separately or with the return by electronic payment, check or money order.
- By mail: send both the ORIGINAL and the DUPLICATE to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0049. Make an additional copy for your records.
- By private delivery service (PDS): use only a service on the IRS-designated list at www.irs.gov/PDS, and get the IRS street address to use at www.irs.gov/PDSstreetAddresses.
- Electronic payment: the IRS asks that you pay the line 6 amount through the Electronic Federal Tax Payment System (EFTPS) or IRS Direct Pay (www.irs.gov/DirectPay). Effective October 17, 2025, Form CT-2 filers cannot create new EFTPS accounts; if you were not enrolled by October 17, 2025, use IRS Direct Pay. EFTPS help is at www.eftps.gov or 800-555-4477.
- Check or money order: make it payable to "United States Treasury" and write your social security number, "Form CT-2" and the quarter (for example, "1Q 2026") on it.
Paid preparers must sign paper returns with a manual signature and give you the original and duplicate to file. FillingPDF lets you fill out and download the PDF; submission follows the IRS channels above.
Common mistakes to avoid
- Filing only one copy: the form has an ORIGINAL and a DUPLICATE, and both must be completed and sent to the IRS together.
- Skipping the signature on the ORIGINAL; you or your authorized agent must sign it, and a paid preparer must also sign it.
- Not filing for a quarter because no taxable compensation was paid; the instructions say to keep filing every quarter.
- Forgetting to write "Final Return" at the top of the form and on the duplicate when taxable compensation payments stop completely.
- Claiming a credit on line 5 without attaching two copies of the explanation, or including a credit for Additional Medicare Tax overpaid for an earlier year.
- Using a preparer tax identification number (PTIN) in place of the firm's EIN in the Paid Preparer Use Only section.
- Having a paid preparer use a stamped or typed signature; paid preparers must sign paper returns manually.
- Trying to open a new EFTPS account for payment; new accounts cannot be created, so use IRS Direct Pay if you were not already enrolled.
Frequently asked questions
What is Form CT-2 used for?
Form CT-2 is the IRS quarterly return for reporting railroad retirement taxes imposed on compensation received by employee representatives. It covers Tier 1 tax, Tier 1 Medicare tax, Tier 1 Additional Medicare Tax and Tier 2 tax, and gives the total tax for the quarter on line 6.
Who must file Form CT-2?
Employee representatives paid taxable compensation for services performed as an employee representative. You file for the first quarter you are paid such compensation and for every quarter after that, even a quarter with no taxable pay, until you file a final return.
When is Form CT-2 due?
Each quarter's return and tax are due on the same date. For 2026 these are May 31, August 31 and November 30, with the last quarter due February 28, 2027. If a date falls on a weekend or D.C. legal holiday, you may file on the next business day.
Where do I mail Form CT-2?
Send both the ORIGINAL and DUPLICATE to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0049. If you use a private delivery service, get the IRS street address at www.irs.gov/PDSstreetAddresses.
How do I pay the tax shown on Form CT-2?
The IRS asks you to pay the line 6 amount electronically through EFTPS or IRS Direct Pay. New EFTPS accounts can no longer be created by CT-2 filers, so use Direct Pay if you were not enrolled by October 17, 2025. Checks go to "United States Treasury."
How do I file a final Form CT-2?
When your taxable compensation payments stop completely, file a final return for that quarter. Write "Final Return" at the top of Form CT-2 and on the duplicate copy, then file it the same way as any other quarterly return.
Can I fill out Form CT-2 online?
You can fill out the Form CT-2 PDF online on FillingPDF and download or print it. FillingPDF is independent of the IRS and does not file the return or accept payment; you mail both copies to the IRS and pay through the IRS channels.
What happens if I file or pay Form CT-2 late?
The law provides a penalty for late filing or late payment unless you can show reasonable cause, and interest is charged on taxes paid late. If you are late, send an explanation with the return.
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