! family leave compensation for leave taken after

CAUTION March 31, 2020, and before April 1, 2021, and you

make any corrections on Form CT-1 X to amounts used to figure this credit, you'll need to refigure the amount of this

credit using Worksheet 1. You'll also use this worksheet to figure this credit if you’re claiming it for the first time on Form CT-1 X. If you claimed the credit for qualified sick and family leave compensation for leave taken after March 31, 2021, and before October 1, 2021, and you make any corrections on Form CT-1 X to amounts used to figure this credit, you'll need to refigure the amount of this credit using Worksheet 2. You'll also use this worksheet to figure this credit if you’re claiming it for the first time on Form CT-1 X. If you claimed the COBRA premium assistance credit and you make any corrections on Form CT-1 X to amounts used to figure this credit, you'll need to refigure the amount of this credit using Worksheet 3. You'll also use this worksheet to figure this credit if you’re claiming it for the first time on Form CT-1 X.

Employee consents to support a claim for refund. Rev. Proc. 2017-28, 2017-14 I.R.B. 1061, available at IRS.gov/irb/2017-14_IRB#RP-2017-28 , provides guidance to employers on the requirements for employee consents used by an employer to support a claim for refund of overcollected Railroad Retirement Tax Act (RRTA) taxes. The revenue procedure clarifies the basic requirements for both a request for employee consent and for the employee consent, and permits a consent to be requested, furnished, and retained in an electronic format as an alternative to paper format. The revenue procedure also contains guidance concerning when an employer may claim a refund of only the employer share of overcollected RRTA taxes. The revenue procedure requires that any request for consent include an Additional Medicare Tax notice indicating that any claim on the employee’s behalf won’t include a claim for overpaid Tier 1 Employee Additional Medicare Tax.

Correcting Tier 1 Employee Additional Medicare Tax withholding and compensation subject to Tier 1 Em- ployee Additional Medicare Tax withholding. Compensation (including tips) and sick pay subject to Tier 1 Employee Additional Medicare Tax withholding are reported on Form CT-1, lines 6 and 12. Certain errors discovered on a previously filed Form CT-1 are corrected on Form CT-1 X, lines 11 and 17. However, you can’t file Form CT-1 X to correct Tier 1 Employee Additional Medicare Tax actually withheld from an employee in a prior year. See the instructions for lines 11 and 17, later, for more information on the types of errors that can be corrected and how the correction is reported on Form CT-1 X. For more information about Tier 1 Employee Additional Medicare Tax withholding, see the Instructions for Form CT-1 or go to IRS.gov/ADMTfaqs .