Skip to content
ChatProjectCodes

Instructions for Form CT-1 X

! underreported amounts of Tier 1 Employee

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

CAUTION Additional Medicare Tax unless the amounts were

withheld from employee compensation.

Overreported tax—Adjustment process. If you overreported tax and choose to apply the credit to Form CT-1, file an adjusted return on Form CT-1 X as soon as possible after you discover the error but more than 90 days before the period of limitations on the credit or refund for Form CT-1 expires. See Is There a Deadline for Filing Form CT-1 X, later.

Form CT-1 X can’t be used to correct overreported

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — 0425 Inst CT-1X (PDF)
0425 Inst CT-1X (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.