! leave it blank. If you’re correcting a year before

CAUTION 2021, you must leave blank lines 20b, 20c, 20d,

25b, 25c, 33, 34, 35, 36, 37, and 38.

The COVID-19 related credit for qualified sick and family leave compensation is limited to leave taken after March 31, 2020, and before October 1, 2021, and can no longer be claimed on Form CT-1. Generally, the credit for qualified sick and family leave compensation, as enacted under the Families First Coronavirus Response Act (FFCRA) and amended and extended by the COVID-related Tax Relief Act of 2020, for leave taken after March 31, 2020, and before April 1, 2021, and the credit for qualified sick and family leave compensation under sections 3131, 3132, and 3133 of the Internal Revenue Code, as enacted under the American Rescue Plan Act of 2021 (the ARP), for leave taken after March 31, 2021, and before October 1, 2021, have expired. However, employers that pay qualified sick and family leave compensation in a later year for leave taken after March 31, 2020, and before October 1, 2021, are eligible to claim a credit for qualified sick and family leave compensation paid in that year. Effective for tax periods beginning after December 31, 2023, the lines used to claim the credit for qualified sick and family leave compensation were removed from Form CT-1 because it would be extremely rare for an employer to pay compensation after December 31, 2023, for qualified sick and family leave taken after March 31, 2020, and before October 1, 2021. Instead, if you're eligible to claim the credit for qualified sick and family leave compensation because you paid the compensation after December 31, 2023, for an earlier applicable leave period, file Form CT-1 X to claim the credit for qualified sick and family leave compensation for the year that you paid the compensation

Instructions for Form CT-1 X (Rev. 4-2025) Catalog Number 20339E Mar 17, 2025 Department of the Treasury Internal Revenue Service www.irs.gov

after you file Form CT-1. Filing a Form CT-1 X before filing a Form CT-1 for the year may result in errors or delays in processing your Form CT-1 X.

You will also continue to use Form CT-1 X to make corrections to the credit for qualified sick and family leave compensation for earlier years if the period of limitations is still open. Corrections to amounts reported on Form CT-1, lines 16, 23, 30, 31, 32, and 33, for the credit for qualified sick and family leave compensation for leave taken after March 31, 2020, and before April 1, 2021, are reported on Form CT-1 X, lines 19, 24, 27, 28, 29, and 30, respectively. Corrections to amounts reported on Form CT-1, lines 17b, 24b, 36, 37, 38, 39, 40, and 41, for the credit for qualified sick and family leave compensation for leave taken after March 31, 2021, and before October 1, 2021, are reported on Form CT-1 X, lines 20b, 25b, 33, 34, 35, 36, 37, and 38, respectively.

Credit for COBRA premium assistance payments is limited to periods of coverage beginning on or after April 1, 2021, through periods of coverage beginning on or before September 30, 2021. Section 9501 of the ARP provides for COBRA premium assistance in the form of a full reduction in the premium otherwise payable by certain individuals and their families who elect COBRA continuation coverage due to a loss of coverage as the result of a reduction in hours or an involuntary termination of employment (assistance eligible individuals). This COBRA premium assistance was available for periods of coverage beginning on or after April 1, 2021, through periods of coverage beginning on or before September 30, 2021. A premium payee was entitled to the COBRA premium assistance credit at the time an eligible individual elects coverage. Therefore, other than in rare circumstances, due to the COBRA notice and election period requirements (generally, employers have 60 days to provide notice and assistance eligible individuals have 60 days to elect coverage), January 2022 was generally the end of the period in which an assistance eligible individual would have elected coverage. Under some rare circumstances, it may be possible for a premium payee to become entitled to the COBRA premium assistance credit after January 2022. In these rare instances, the credit was still claimed on Form CT-1 filed for 2022 and an adjustment, if needed, can be made on Form CT-1 X for 2022. Employers eligible to claim the COBRA premium assistance credit after 2022 must file Form CT-1 X to claim the credit.

For more information on COBRA premium assistance payments and the credit, see Notice 2021-31, 2021-23 I.R.B. 1173, available at IRS.gov/irb/ 2021-23_IRB#NOT-2021-31 ; and Notice 2021-46, 2021-33 I.R.B. 303, available at IRS.gov/irb/ 2021-33_IRB#NOT-2021-46 . Corrections to amounts reported on Form CT-1, lines 17c, 17d, and 24c, for the COBRA premium assistance credit are reported on Form CT-1 X, lines 20c, 20d, and 25c, respectively.

If you claimed the credit for qualified sick and