Instructions for Form CT-1 X›(Rev. April 2025)

Future Developments

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

For the latest information about developments related to Form CT-1 X and its instructions, such as legislation enacted after they were published, go to IRS.gov/CT1X .

Before you proceed with these instructions and

TIP completing Form CT-1 X, you'll need a copy of the

Instructions for Form CT-1 because these instructions don't repeat all of the information included in the Instructions for Form CT-1. For example, these instructions don't discuss who is eligible to claim the credit for qualified sick and family leave compensation or the COBRA premium assistance credit. The current Instructions for Form CT-1 are available at IRS.gov/CT1. If you need a prior revision of the Instructions for Form CT-1, select the link for "All Form CT-1 revisions" under "Other items you may find useful."

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▸Contents — 0425 Inst CT-1X (PDF)

0425 Inst CT-1X (PDF)

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