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Instructions for Form CT-1 X

! qualified health plan expenses allocable to

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

CAUTION qualified sick leave compensation paid in 2021

expired on February 28, 2025, for most employers. For more information about the period of limitations, see Is There a Deadline for Filing Form CT-1 X , earlier.

If you’re correcting the qualified health plan expenses allocable to qualified sick leave compensation for leave taken after March 31, 2021, and before October 1, 2021, that you reported on Form CT-1, line 37, enter the total corrected amount for all employees in column 1. In column 2, enter the amount you originally reported or as previously corrected. In column 3, enter the difference between columns 1 and 2. Enter the corrected amount from column 1 on Worksheet 2, Step 2, line 2b.

Be sure to explain the reasons for this correction on line 43.

35. Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Sick Leave Compensation for Leave Taken After March 31, 2021, and Before October 1, 2021

Generally, the period of limitations for correcting

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

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