! the refundable portion of credit for qualified sick
0425 Inst CT-1X (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION and family leave compensation paid in 2020
expired on February 29, 2024, for most employers. Generally, the period of limitations for correcting the refundable portion of credit for qualified sick and 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 refundable portion of the credit for qualified sick and family leave compensation for leave taken after March 31, 2020, and before April 1, 2021, that you reported on Form CT-1, line 23, enter the total corrected amount from Worksheet 1, Step 2, line 2k, 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. For more information about the credit for qualified sick and family leave compensation, go to IRS.gov/PLC .
For corrections to 2020 Form CT-1, line 23, if the period of limitations is still open, the credit for qualified sick and family leave compensation is only available for compensation paid with respect to leave taken after March 31, 2020, and before January 1, 2021. For corrections to 2021, 2022, or 2023 Form CT-1, line 23, the credit for qualified sick and family leave compensation is only available for compensation paid in 2021, 2022, or 2023 with respect to any leave taken after March 31, 2020, and before April 1, 2021. If you're correcting a year before 2020 because the period of limitations is still open, don't enter any amount on line 24.
Copy the amount in column 3 to column 4. However, to properly show the amount as a credit or balance due item, enter a positive number in column 3 as a negative number in column 4 or a negative number in column 3 as a positive number in column 4. For an example of how to report amounts in columns 1–4 for an employment tax credit, see the instructions for line 19, earlier.
Be sure to explain the reasons for this correction on line 43.
25b. Refundable Portion of Credit for Qualified Sick and Family 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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