! the refundable portion of credit for qualified sick

CAUTION 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, 2021, and before October 1, 2021, that you reported on Form CT-1, line 24b, enter the total corrected amount from Worksheet 2, Step 2, line 2s, 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 2021, 2022, or 2023 Form CT-1, line 24b, the credit for qualified sick and family leave compensation is only available for compensation paid in 2021, 2022, or 2023 with respect to leave taken after March 31, 2021, and before October 1, 2021. If you're

Instructions for Form CT-1 X (Rev. 4-2025) 15

correcting a year before 2021 because the period of limitations is still open, don't enter any amount on line 25b.

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.

25c. Refundable Portion of COBRA Premium Assistance Credit COBRA premium assistance was available for periods of coverage beginning on or after April 1, 2021, through periods of coverage beginning on or before September 30, 2021. For more information, see Credit for COBRA premium assistance payments is limited to periods of coverage beginning on or after April 1, 2021, through periods of coverage beginning on or before September 30, 2021 under Reminders , earlier.

If you’re correcting the refundable portion of the COBRA premium assistance credit that you reported on Form CT-1, line 24c, enter the total corrected amount from Worksheet 3, Step 2, line 2h, 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.

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.

26. Total Combine the amounts from column 4 on lines 21–25c and enter the result on line 26.

Your credit. If the amount entered on line 26 is less than zero, for example, “-115.00,” you have a credit because you overreported your RRTA taxes.

• If you checked the box on line 1, include this amount on Form CT-1, line 16 (“Total railroad retirement tax deposits”), for the year during which you filed Form CT-1 X. Don’t make any changes to your Record of Railroad Retirement Tax Liability in Part II of Form CT-1 or on Form 945-A, unless you were assessed an FTD penalty. For more information, see the Instructions for Form 945-A. The amounts reported on the record should reflect your actual tax liability for the period.

• If you checked the box on line 2, you’re filing a claim for refund or abatement of the amount shown.

If your credit is less than $1, we will send a refund or apply it to your next return only if you ask us in writing to do so.

Amount you owe. If the amount entered on line 26 is a positive number, you must pay the amount you owe by the time you file Form CT-1 X. You may not use any credit that you show on another Form CT-1 X to pay the amount you owe, even if you filed for the amount you owe and the credit at the same time.

If you owe tax and are filing a timely Form CT-1 X, don’t file an amended Form 945-A unless you were assessed an FTD penalty caused by an incorrect, incomplete, or missing Form 945-A. Don’t include the tax increase reported on Form CT-1 X on any amended Form 945-A you file.

If you owe tax and are filing a late Form CT-1 X, that is, after the due date for Form CT-1 for the period in which you discovered the error, you must file an amended Form 945-A with the Form CT-1 X. Otherwise, the IRS may assess an “averaged” FTD penalty. The total tax reported on Form 945-A, line M, must match the corrected tax (Form CT-1, line 15 (line 19 for tax years 2020–2023), combined with any correction reported on Form CT-1 X, line 21) for the year, less any previous abatements and interest-free tax assessments.

Payment methods. You may pay the amount you owe on line 26 electronically using the Electronic Federal Tax Payment System (EFTPS) or by a check or money order.

• The preferred method of payment is EFTPS. For more information, go to EFTPS.gov or call 800-555-4477. To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number above or 800-733-4829. Additional information about EFTPS is also available in Pub. 966.

• If you pay by check or money order, make it payable to “United States Treasury.” On your check or money order, be sure to write your EIN, “Form CT-1 X,” and the year corrected.

You don’t have to pay if the amount you owe is less than $1.

Lines 27–30 and 33–38 For lines 27–30 and 33–38, you’ll only enter amounts in columns 1, 2, and 3. These lines don’t have an entry space for column 4 because these adjustments don’t directly result in an increase or decrease to your tax. The amounts entered on lines 27–30 and 33–38 are amounts that you use on Worksheets 1–3, as applicable, to figure your credits. If you reported an incorrect amount on lines 30–33 and 36–41 on your original Form CT-1, then you’ll use lines 27–30 and 33–38 of Form CT-1 X to report the correction. You’ll also use these lines to report amounts if you’re claiming any credits for the first time on Form CT-1 X. Use Worksheets 1–3, as applicable, to refigure your credits based on the corrected amounts reported in column 1. Be sure to explain the reasons for your corrections to lines 27–30 and 33–38 on line 43.

16 Instructions for Form CT-1 X (Rev. 4-2025)

27. Qualified Sick Leave Compensation for Leave Taken After March 31, 2020, and Before April 1, 2021

Generally, the period of limitations for correcting