! qualified sick leave compensation paid in 2020
0425 Inst CT-1X (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION expired on February 29, 2024, for most
employers. Generally, the period of limitations for correcting 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 sick leave compensation for leave taken after March 31, 2020, and before April 1, 2021, that you reported on Form CT-1, line 30, 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. Qualified sick leave compensation reported on this line is compensation (determined without regard to the exclusions under section 3231(e)(1)) paid under the Emergency Paid Sick Leave Act (EPSLA) as enacted under the FFCRA and as amended by the COVID-related Tax Relief Act of 2020. Enter the corrected amount from column 1 on Worksheet 1, Step 2, line 2a.
Be sure to explain the reasons for this correction on line 43.
28. Qualified Health Plan Expenses Allocable to Qualified Sick 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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