Instructions for Form CT-1 X
0425 Inst CT-1X (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- (Rev. April 2025)
- ! leave it blank. If you’re correcting a year before
- ! family leave compensation for leave taken after
- ! 941-SS, 943, 944, or 945. Instead, use the "X"
- ! underreported amounts of Tier 1 Employee
- ! amounts of Tier 1 Employee Additional Medicare
- ! amounts in the last 90 days of a period of
- !
- ! amounts of Tier 1 Employee Additional Medicare
- ! overreported tax amounts and the period of
- !
- ! overreported amounts of Tier 1 Employee
- ! Employee Additional Medicare Tax actually
- ! using Form CT-1 X, or because of an IRS
- ! fractions of cents; uncollected Tier 1 Employee
- ! the nonrefundable portion of credit for qualified
- ! the nonrefundable portion of credit for qualified
- ! the refundable portion of credit for qualified sick
- ! the refundable portion of credit for qualified sick
- ! qualified sick leave compensation paid in 2020
- ! qualified health plan expenses allocable to
- ! qualified family leave compensation paid in 2020
- ! qualified health plan expenses allocable to
- ! qualified sick leave compensation paid in 2021
- ! qualified health plan expenses allocable to
- ! the amounts under certain collectively bargained
- ! qualified family leave compensation paid in 2021
- ! qualified health plan expenses allocable to
- ! the amounts under certain collectively bargained
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