! qualified health plan expenses allocable to
0425 Inst CT-1X (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION qualified family 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 family leave compensation for leave taken after March 31, 2021, and before October 1, 2021, that you reported on Form CT-1, line 40, 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 2h.
Be sure to explain the reasons for this correction on line 43.
18 Instructions for Form CT-1 X (Rev. 4-2025)
38. Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Family Leave Compensation for Leave Taken After March 31, 2021, and Before October 1, 2021
Generally, the period of limitations for correcting
Get a plain-English answer with a citation back to this text.
Ask AI about this code