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Orted on Form CT-1, Employer s Annual Railroad Retirement Tax Return. If you are a Form CT-1 filer, refer to Part II of the Form CT-1 for additional information that must be reported on Form 945-A. Note: Form 945-A is a summary of your tax liability, not a summary of deposits made. Who must file. Semiweekly schedule depositors are required to complete and file Form 945-A with Form 945 or CT-1. Do not complete this form if you are a monthly schedule depositor, unless you accumulate a tax liab.
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