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Instructions for Form CT-1 X

! amounts in the last 90 days of a period of

0425 Inst CT-1X (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION limitations, you must use the claim process. You

can’t use the adjustment process. If you are also correcting underreported tax amounts, you must file another Form CT-1 X to correct the underreported tax amounts using the adjustment process and pay any tax due.

Where Should You File Form CT-1 X?

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▸Contents — 0425 Inst CT-1X (PDF)
0425 Inst CT-1X (PDF)

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