! fractions of cents; uncollected Tier 1 Employee
0425 Inst CT-1X (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION tax, Tier 1 Employee Medicare tax, Tier 1
Employee Additional Medicare Tax, and Tier 2 Employee tax on tips; or credits for overpayments of penalty or interest previously reported. File a separate Form CT-1 X for each year being corrected.
Form CT-1 X and these instructions use the terms
TIP “nonrefundable” and “refundable” when
discussing credits. The term “nonrefundable” means the portion of the credit which is limited by law to certain taxes. The term “refundable” means the portion of the credit which is in excess of those taxes.
19. Nonrefundable Portion of Credit for Qualified Sick and Family Leave Compensation for Leave Taken After March 31, 2020, and Before April 1, 2021
Generally, the period of limitations for correcting
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