! qualified sick leave compensation paid in 2021
0425 Inst CT-1X (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION 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, 2021, and before October 1, 2021, that you reported on Form CT-1, line 36, enter the total corrected amount 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 EPSLA as enacted under the FFCRA and amended for purposes of the ARP. Enter the corrected amount from column 1 on Worksheet 2, Step 2, line 2a.
Be sure to explain the reasons for this correction on line 43.
34. Qualified Health Plan Expenses 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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