ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

Use a Separate Form CT-1 X for Each Year You¡¯re Correcting

Use a separate Form CT-1 X for each Form CT-1 that you¡¯re correcting. For example, if you found errors on your Forms CT-1 for 2023 and 2024, file one Form CT-1 X to correct the 2023 Form CT-1. File a second Form CT-1 X to correct the 2024 Form CT-1.

Employer Identification Number (EIN), RRB Number, Name, and Address

Enter your EIN, RRB number, name, and address in the spaces provided. Also enter your name and EIN on the top of pages 2, 3, 4, and 5, and on any attachments. If your address has changed since you filed your Form CT-1, enter the corrected information and the IRS will update your address of record. Be sure to write your name, EIN, ¡°Form CT-1 X,¡± and the calendar year you¡¯re correcting on the top of any attachments.

Return You¡¯re Correcting

Enter the calendar year of the Form CT-1 you¡¯re correcting in the box at the top of page 1. Enter the same calendar year on pages 2, 3, 4, and 5.

Enter the Date You Discovered Errors

You must enter the date you discovered errors. You discover an error when you have enough information to be able to correct it. If you¡¯re reporting several errors that you discovered at different times, enter the earliest date you discovered an error here. Report any subsequent dates and related errors on line 43.

Must You Make an Entry on Each Line?

You must provide all of the information requested at the top of page 1 of Form CT-1 X. You must check one box (but not both) in Part 1. In Part 2, you must check the box on line 3 and any applicable boxes on lines 4 and 5. In Part 3, if any line doesn¡¯t apply, leave it blank. Complete Parts 4 and 5 as instructed.

How Should You Report Negative Amounts?

Form CT-1 X uses negative numbers to show reductions in tax (credits) and positive numbers to show additional tax (amounts you owe).

When reporting a negative amount in columns 3 and 4, use a minus sign instead of parentheses. For example, enter ¡°-10.59¡± instead of ¡°(10.59).¡± However, if you¡¯re completing the return on your computer and your software only allows you to use parentheses to report negative amounts, you may use them.

How Should You Make Entries on Form CT-1 X?

You can help the IRS process Form CT-1 X timely and accurately if you follow these guidelines.

What About Penalties and Interest?

Generally, your correction of an underreported tax amount won¡¯t be subject to an FTP penalty, an FTD penalty, or interest if you:

No correction will be eligible for interest-free treatment if any of the following apply.

If you receive a notice about a penalty after you file this return, reply to the notice with an explanation and we will determine if you meet reasonable-cause criteria. Don¡¯t attach an explanation when you file your return.

If you underreported the tax.

If you underreported the tax on a previously filed Form CT-1, check the box on line 1 and pay any additional amount you owe by the time you file Form CT-1 X. For details on how to make a payment, see the instructions for line 26, later.

If you overreported the tax.

If you overreported the tax on a previously filed Form CT-1, choose one of the following options.

1. Adjusted Railroad Retirement Tax Return

Check the box on line 1 if you¡¯re correcting underreported tax amounts or overreported tax amounts and you would like to use the adjustment process to correct the errors.

If you¡¯re correcting both underreported tax amounts and overreported tax amounts on this form, you must check this box. If you check this box, any negative amount shown on line 26 will be applied as a credit (tax deposit) to your Form CT-1 for the year in which you¡¯re filing this form. See Example¡ªYou want your overreported tax applied as a credit on Form CT-1, earlier.

Form CT-1 X can¡¯t be used to correct overreported amounts of Tier 1 Employee Additional Medicare Tax unless the amounts weren¡¯t withheld from employee compensation.

2. Claim

Check the box on line 2 to use the claim process if you¡¯re correcting overreported tax amounts only and you¡¯re claiming a refund or abatement for the negative amount (credit) shown on line 26. Don¡¯t check this box if you¡¯re correcting any underreported tax amounts on this form.

You must check the box on line 2 if you have a credit (a negative amount on line 26) and the period of limitations on credit or refund for Form CT-1 will expire within 90 days of the date you file Form CT-1 X. See Is There a Deadline for Filing Form CT-1 X , earlier.

The IRS usually processes claims shortly after they are filed. The IRS will notify you if your claim is denied, accepted as filed, or selected to be examined. See Pub. 556, Examination of Returns, Appeal Rights, and Claims for Refund, for more information.

Unless the IRS corrects Form CT-1 X during processing or you owe other taxes, penalties, or interest, the IRS will refund the amount shown on line 26, plus any interest that applies.

You may not file a refund claim to correct Tier 1 Employee Additional Medicare Tax actually withheld from employees.

3. Filing Forms W-2 or Forms W-2c

Check the box on line 3 to certify that you filed or will file Forms W-2 or Forms W-2c with the SSA, as required, showing your employees' correct wage and tax amounts. See the General Instructions for Forms W-2 and W-3 for detailed information about filing requirements.

You must check the box on line 3 to certify that you filed Forms W-2 or Forms W-2c even if your corrections on Form CT-1 X don¡¯t change amounts shown on those forms. For example, if your only correction to Form CT-1 involves misstated tax adjustments, which don¡¯t change the amounts reported on your employees¡¯ Forms W-2 (see the instructions for line 18, later), check the box on line 3 to certify that you already filed all required Forms W-2 and W-2c with the SSA. In this situation, you¡¯re certifying that you don¡¯t need to file Form W-2c because you already filed a correct Form W-2.

4. Certifying Overreporting Adjustments

If you overreported RRTA tax and/or Tier 1 Employee Additional Medicare Tax and checked the box on line 1, check the appropriate box on line 4. You may need to check more than one box. If you obtained written statements from some employees but you couldn¡¯t locate employees or secure the statements of the remaining employees, check all applicable boxes. Provide a summary on line 43 of the amount of the corrections for both the employees who provided written statements and for those who didn¡¯t.

You may not use Form CT-1 X to correct overreported amounts of Tier 1 Employee Additional Medicare Tax unless the amounts weren¡¯t withheld from employee compensation.

5. Certifying Claims

If you¡¯re filing a claim for refund or abatement of overreported RRTA tax and/or Tier 1 Employee Additional Medicare Tax and checked the box on line 2, check the appropriate box on line 5. You may need to check more than one box. If you obtained written statements or consents from some employees but you couldn¡¯t locate employees or secure the statements of the remaining employees, check all applicable boxes. Provide a summary on line 43 of the amount of the corrections for the employees who provided statements or consents and those who didn¡¯t.

You may not file a refund claim to correct Tier 1 Employee Additional Medicare Tax actually withheld from employees. If you request their consent to file a claim for employee RRTA taxes you must tell your employees that you can¡¯t claim a refund of any Tier 1 Employee Additional Medicare Tax on their behalf. See Rev. Proc. 2017-28 for sample language to use in your request.

What Amounts Should You Report in Part 3?

On lines 6¨C17, columns 1 and 2, show amounts for all of your employees, not just for those employees whose amounts you¡¯re correcting.

If a correction that you report in column 4 includes both underreported and overreported amounts (see the instructions for line 41, later), provide details for each error on line 43.

Because special circumstances apply for lines 18, 19, 20b¨C20d, 24, 25b, 25c, 27¨C30, and 33¨C38, read the instructions for each line carefully before entering amounts in the columns.

If any line doesn¡¯t apply to you, leave it blank.

If you previously adjusted or amended Form CT-1 using Form CT-1 X, or because of an IRS examination change, show amounts in column 2 that include those previously reported corrections.

6. Tier 1 Employer Tax¡ªCompensation

For purposes of these instructions, all references to ¡°sick pay¡± mean ordinary sick pay, not ¡°qualified sick leave compensation.¡±

If you¡¯re correcting the compensation (other than tips and sick pay) for the Tier 1 Employer tax you reported on Form CT-1, line 1, enter the total corrected amount for all employees 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. If you (or the IRS) previously corrected the amount reported on Form CT-1, line 1, enter in column 2 the amount after any previous corrections.

Multiply the amount in column 3 by 0.062 (6.2% tax rate) and enter the result in column 4.

7. Tier 1 Employer Medicare Tax¡ªCompensation

If you¡¯re correcting the compensation (other than tips and sick pay) for the Tier 1 Employer Medicare tax you reported on Form CT-1, line 2, 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.

Multiply the amount in column 3 by 0.0145 (1.45% tax rate) and enter the result in column 4.

8. Tier 2 Employer Tax¡ªCompensation

If you¡¯re correcting the compensation (other than tips) for the Tier 2 Employer tax you reported on Form CT-1, line 3, 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.

Multiply the amount in column 3 by the rate stated on line 3 of the Form CT-1 for the year that you¡¯re correcting and enter the result in column 4. If the amount in column 3 used a minus sign, also use a minus sign in column 4.

9. Tier 1 Employee Tax¡ªCompensation

If you¡¯re correcting the compensation, including tips reported, but excluding sick pay, for the Tier 1 Employee tax you reported on Form CT-1, line 4, 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.

Multiply the amount in column 3 by 0.062 (6.2% tax rate) and report the result in column 4.

Be sure to explain the reasons for this correction on line 43.

10. Tier 1 Employee Medicare Tax¡ªCompensation

If you¡¯re correcting the compensation, including tips reported, but excluding sick pay, for the Tier 1 Employee Medicare tax you reported on Form CT-1, line 5, 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.

Multiply the amount in column 3 by 0.0145 (1.45% tax rate) and enter the result in column 4.

Be sure to explain the reasons for this correction on line 43.

11. Tier 1 Employee Additional Medicare Tax¡ªCompensation (Other Than Sick Pay)

You may use Form CT-1 X to correct errors to Tier 1 Employee Additional Medicare Tax withholding for prior years if the amount reported on Form CT-1, line 6, isn¡¯t the amount you actually withheld. This type of error is an administrative error. The administrative error adjustment corrects the amount reported on Form CT-1 to agree with the amount actually withheld from employees.

If a prior year error was a nonadministrative error, you may correct only the compensation subject to Tier 1 Employee Additional Medicare Tax withholding that was originally reported on Form CT-1, line 6, or previously corrected on Form CT-1 X. You can¡¯t correct the tax reported on Form CT-1, line 6.

Multiply the amount in column 3 by 0.009 (0.9% tax rate) and enter the result in column 4.

Don¡¯t multiply the amount in column 3 by 0.009 (0.9% tax rate). Leave column 4 blank and explain the reasons for this correction on line 43.

12. Tier 2 Employee Tax¡ªCompensation

If you¡¯re correcting the compensation, including tips reported, for the Tier 2 Employee tax you reported on Form CT-1, line 7, 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.

Multiply the amount in column 3 by the rate stated on line 7 of the Form CT-1 for the year that you¡¯re correcting and enter the result in column 4. If the amount in column 3 used a minus sign, also use a minus sign in column 4.

For purposes of these instructions, all references to ¡°sick pay¡± mean ordinary sick pay, not ¡°qualified sick leave compensation.¡±

13. Tier 1 Employer Tax¡ªSick Pay

If you¡¯re correcting the sick pay for the Tier 1 Employer tax you reported on Form CT-1, line 8, 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.

Multiply the amount in column 3 by 0.062 (6.2% tax rate) and enter the result in column 4.

14. Tier 1 Employer Medicare Tax¡ªSick Pay

If you¡¯re correcting the sick pay for the Tier 1 Employer Medicare tax you reported on Form CT-1, line 9, 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.

Multiply the amount in column 3 by 0.0145 (1.45% tax rate) and enter the result in column 4.

Be sure to explain the reasons for this correction on line 43.

15. Tier 1 Employee Tax¡ªSick Pay

If you¡¯re correcting the sick pay for the Tier 1 Employee tax you reported on Form CT-1, line 10, 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.

Multiply the amount in column 3 by 0.062 (6.2% tax rate) and enter the result in column 4.

Be sure to explain the reasons for this correction on line 43.

16. Tier 1 Employee Medicare Tax¡ªSick Pay

If you¡¯re correcting the sick pay for the Tier 1 Employee Medicare tax you reported on Form CT-1, line 11, 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.

Multiply the amount in column 3 by 0.0145 (1.45% tax rate) and enter the result in column 4.

Be sure to explain the reasons for this correction on line 43.

17. Tier 1 Employee Additional Medicare Tax¡ªSick Pay

You may use Form CT-1 X to correct errors to Tier 1 Employee Additional Medicare Tax withholding for prior years if the amount reported on Form CT-1, line 12, isn¡¯t the amount you actually withheld. This type of error is an administrative error.

If a prior year error was a nonadministrative error, you may correct only the sick pay subject to Tier 1 Employee Additional Medicare Tax withholding that was originally reported on Form CT-1, line 12, or previously corrected on Form CT-1 X. You can¡¯t correct the tax reported on Form CT-1, line 12.

For more information on the types of errors that can be corrected on line 17, see the detailed examples in the instructions for line 11, earlier.

18. Tax Adjustments

Don¡¯t enter an amount on line 18 unless you need to correct any current year adjustments reported on Form CT-1, line 14. However, if you need to correct sick pay adjustments for prior years reported on Form CT-1, line 14, include the corrections in the calculations of Form CT-1 X, lines 13¨C17.

Enter the corrected amount for tax adjustments in column 1. Enter the originally reported or previously corrected current year amount from Form CT-1, line 14, in column 2. In column 3, enter the difference between columns 1 and 2.

You may need to report negative numbers in any column. Make sure that the difference you enter in column 3 accurately represents the change to adjustments originally reported or previously corrected on Form CT-1, line 14.

Copy the amount in column 3 to column 4. Include any minus sign shown in column 3.

On line 43, describe what you misreported on Form CT-1. Tell us which current year adjustments have changed, that is, fractions of cents; uncollected Tier 1 Employee tax, Tier 1 Employee Medicare tax, or Tier 2 Employee tax on tips; or credits for overpayments of penalties or interest paid on tax for earlier years.

Only use line 18 to correct adjustments for fractions of cents; uncollected Tier 1 Employee tax, Tier 1 Employee Medicare tax, Tier 1 Employee Additional Medicare Tax, and Tier 2 Employee tax on tips; or credits for overpayments of penalty or interest previously reported. File a separate Form CT-1 X for each year being corrected.

19. Nonrefundable Portion of Credit for Qualified Sick and Family Leave Compensation for Leave Taken After March 31, 2020, and Before April 1, 2021

Generally, the period of limitations for correcting the nonrefundable portion of credit for qualified sick and family leave compensation paid in 2020 expired on February 29, 2024, for most employers. Generally, the period of limitations for correcting the nonrefundable 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 nonrefundable 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 16, enter the total corrected amount from Worksheet 1, Step 2, line 2j, 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.

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.

Adjustments to the nonrefundable portion of the credit for qualified sick and family leave compensation for leave taken after March 31, 2020, and before April 1, 2021, are reported on Form CT-1 X, line 19, and adjustments to the refundable portion of the credit are reported on Form CT-1 X, line 24. Adjustments to qualified sick leave compensation and qualified family leave compensation for leave taken after March 31, 2020, and before April 1, 2021, are reported on Form CT-1 X, lines 27 and 29, respectively. Adjustments to qualified health plan expenses allocable to qualified sick leave compensation and qualified family leave compensation for leave taken after March 31, 2020, and before April 1, 2021, are reported on Form CT-1 X, lines 28 and 30, respectively. For corrections to 2020 Form CT-1, line 16, 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 16, 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 19. If you claimed the credit for qualified sick and family leave compensation for leave taken after March 31, 2020, and before April 1, 2021, on your original Form CT-1, and you make any corrections on Form CT-1 X for the year to amounts used to figure this credit, you¡¯ll need to refigure the amount of the credit using Worksheet 1. You¡¯ll also use this worksheet to figure this credit if you¡¯re claiming the credit for the first time on Form CT-1 X. For more information about the credit for qualified sick and family leave compensation, go to IRS.gov/PLC.

To properly show the credit increase as a reduction to your balance, enter the positive number in column 3 as a negative number in column 4. Here is how you would enter the numbers on Form CT-1 X, line 19.

Be sure to explain the reasons for this correction on line 43.

20b. Nonrefundable 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 the nonrefundable 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 nonrefundable 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 17b, enter the total corrected amount from Worksheet 2, Step 2, line 2r, 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 17b, 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 correcting a year before 2021 because the period of limitations is still open, don't enter any amount on line 20b.

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¨C4 for an employment tax credit, see the instructions for line 19, earlier.

Be sure to explain the reasons for this correction on line 43.

20c. Nonrefundable 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.

Premium payees that receive an election from an assistance eligible individual are entitled to the COBRA premium assistance credit for premiums not paid during the quarter in which the election is received. See Notice 2021-31 for more information.

If you¡¯re correcting the nonrefundable portion of the COBRA premium assistance credit that you reported on Form CT-1, line 17c, enter the total corrected amount from Worksheet 3, Step 2, line 2g, 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¨C4 for an employment tax credit, see the instructions for line 19, earlier.

Be sure to explain the reasons for this correction on line 43.

20d. Number of Individuals Provided COBRA Premium Assistance

If you¡¯re correcting the number of individuals provided COBRA premium assistance that you reported on Form CT-1, line 17d, 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.

Be sure to explain the reasons for this correction on line 43.

21. Subtotal

Combine the amounts from column 4 on lines 6¨C20c and enter the result on line 21.

24. Refundable Portion of Credit for Qualified Sick and Family Leave Compensation for Leave Taken After March 31, 2020, and Before April 1, 2021

Generally, the period of limitations for correcting the refundable portion of credit for qualified sick 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¨C4 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 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, 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 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¨C4 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¨C4 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¨C25c and enter the result on line 26.

Lines 27¨C30 and 33¨C38

For lines 27¨C30 and 33¨C38, 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¨C30 and 33¨C38 are amounts that you use on Worksheets 1¨C3, as applicable, to figure your credits. If you reported an incorrect amount on lines 30¨C33 and 36¨C41 on your original Form CT-1, then you¡¯ll use lines 27¨C30 and 33¨C38 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¨C3, 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¨C30 and 33¨C38 on line 43.

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

Generally, the period of limitations for correcting qualified sick leave compensation paid in 2020 expired on February 29, 2024, for most employers. Generally, the period of limitations for correcting qualified sick 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 qualified sick leave compensation for leave taken after March 31, 2020, and before April 1, 2021, that you reported on Form CT-1, line 30, enter the total corrected amount for all employees 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 Emergency Paid Sick Leave Act (EPSLA) as enacted under the FFCRA and as amended by the COVID-related Tax Relief Act of 2020. Enter the corrected amount from column 1 on Worksheet 1, Step 2, line 2a.

Be sure to explain the reasons for this correction on line 43.

28. Qualified Health Plan Expenses Allocable to Qualified Sick Leave Compensation for Leave Taken After March 31, 2020, and Before April 1, 2021

Generally, the period of limitations for correcting qualified health plan expenses allocable to qualified sick leave compensation paid in 2020 expired on February 29, 2024, for most employers. Generally, the period of limitations for correcting qualified health plan expenses allocable to qualified sick 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 qualified health plan expenses allocable to qualified sick leave compensation for leave taken after March 31, 2020, and before April 1, 2021, that you reported on Form CT-1, line 31, enter the total corrected amount for all employees 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. Enter the corrected amount from column 1 on Worksheet 1, Step 2, line 2b.

Be sure to explain the reasons for this correction on line 43.

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

Generally, the period of limitations for correcting qualified family leave compensation paid in 2020 expired on February 29, 2024, for most employers. Generally, the period of limitations for correcting qualified 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 qualified family leave compensation for leave taken after March 31, 2020, and before April 1, 2021, you reported on Form CT-1, line 32, enter the total corrected amount for all employees 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 family leave compensation reported on this line is compensation (determined without regard to the exclusions under section 3231(e)(1)) paid under the Emergency Family and Medical Leave Expansion Act (Expanded FMLA) as enacted under the FFCRA and as amended by the COVID-related Tax Relief Act of 2020. Enter the corrected amount from column 1 on Worksheet 1, Step 2, line 2e.

Be sure to explain the reasons for this correction on line 43.

30. Qualified Health Plan Expenses Allocable to Qualified Family Leave Compensation for Leave Taken After March 31, 2020, and Before April 1, 2021

Generally, the period of limitations for correcting qualified health plan expenses allocable to qualified family leave compensation paid in 2020 expired on February 29, 2024, for most employers. Generally, the period of limitations for correcting qualified health plan expenses allocable to qualified 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 qualified health plan expenses allocable to qualified family leave compensation for leave taken after March 31, 2020, and before April 1, 2021, that you reported on Form CT-1, line 33, enter the total corrected amount for all employees 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. Enter the corrected amount from column 1 on Worksheet 1, Step 2, line 2f.

Be sure to explain the reasons for this correction on line 43.

33. Qualified Sick Leave Compensation for Leave Taken After March 31, 2021, and Before October 1, 2021

Generally, the period of limitations for correcting qualified sick 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 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 qualified health plan expenses allocable to qualified sick 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 qualified health plan expenses allocable to qualified sick leave compensation for leave taken after March 31, 2021, and before October 1, 2021, that you reported on Form CT-1, line 37, enter the total corrected amount for all employees 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. Enter the corrected amount from column 1 on Worksheet 2, Step 2, line 2b.

Be sure to explain the reasons for this correction on line 43.

35. Amounts Under Certain Collectively Bargained Agreements 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 the amounts under certain collectively bargained agreements allocable to qualified sick 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 amounts under certain collectively bargained agreements allocable to qualified sick leave compensation for leave taken after March 31, 2021, and before October 1, 2021, that you reported on Form CT-1, line 38, enter the total corrected amount for all employees 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. Enter the corrected amount from column 1 on Worksheet 2, Step 2, line 2c.

Be sure to explain the reasons for this correction on line 43.

36. Qualified Family Leave Compensation for Leave Taken After March 31, 2021, and Before October 1, 2021

Generally, the period of limitations for correcting qualified 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 qualified family leave compensation for leave taken after March 31, 2021, and before October 1, 2021, that you reported on Form CT-1, line 39, 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 family leave compensation reported on this line is compensation (determined without regard to the exclusions under section 3231(e)(1)) paid under the Expanded FMLA 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 2g.

Be sure to explain the reasons for this correction on line 43.

37. Qualified Health Plan Expenses Allocable to Qualified Family Leave Compensation for Leave Taken After March 31, 2021, and Before October 1, 2021

Generally, the period of limitations for correcting qualified health plan expenses allocable to qualified 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 qualified health plan expenses allocable to qualified family leave compensation for leave taken after March 31, 2021, and before October 1, 2021, that you reported on Form CT-1, line 40, enter the total corrected amount for all employees 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. Enter the corrected amount from column 1 on Worksheet 2, Step 2, line 2h.

Be sure to explain the reasons for this correction on line 43.

38. Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Family Leave Compensation for Leave Taken After March 31, 2021, and Before October 1, 2021

Generally, the period of limitations for correcting the amounts under certain collectively bargained agreements allocable to qualified 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 amounts under certain collectively bargained agreements allocable to qualified family leave compensation for leave taken after March 31, 2021, and before October 1, 2021, that you reported on Form CT-1, line 41, enter the total corrected amount for all employees 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. Enter the corrected amount from column 1 on Worksheet 2, Step 2, line 2i.

Be sure to explain the reasons for this correction on line 43.

41. Corrections of Both Underreported and Overreported Amounts

Check the box on line 41 if any corrections you entered on lines 6¨C19, 20b¨C20d, 24, 25b, 25c, 27¨C30, or 33¨C38 in column 3 reflect both underreported and overreported amounts.

42. Did You Reclassify Any Workers?

Check the box on line 42 if you reclassified any workers to be independent contractors or nonemployees. Also check this box if the IRS (or you) determined that workers you treated as independent contractors or nonemployees should be classified as employees. On line 43, provide a detailed reason why any worker was reclassified.

43. Explain ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë Corrections

Treasury regulations require you to explain in detail the grounds and facts relied upon to support each correction. On line 43, describe in detail each correction you entered in column 4 on lines 6¨C19, 20b¨C20d, 24, 25b, and 25c. Also use line 43 to describe corrections made on lines 27¨C30 and 33¨C38. If you need more space, attach additional sheets, but be sure to write your name, EIN, ¡°Form CT-1 X,¡± and the calendar year you¡¯re correcting on the top of each sheet.

You must describe the events that caused the underreported or overreported amounts. Explanations such as ¡°RRTA compensation was overstated,¡± ¡°administrative/payroll errors were discovered,¡± or ¡°taxes were not withheld¡± are insufficient and may delay the processing of your Form CT-1 X because the IRS may need to ask for a more complete explanation.

Provide the following information in your explanation of each correction.

¡°The $1,000 difference shown in column 3 of lines 6 and 7 was discovered on May 15, 2025, during an internal payroll audit. We discovered that we included $1,000 of compensation for one of our employees twice. This correction removes the reported compensation that was never paid.¡±

Paid Preparer Use Only

A paid preparer must sign Form CT-1 X and provide the information in the Paid Preparer Use Only section of Part 5 if the preparer was paid to prepare Form CT-1 X and isn¡¯t an employee of the filing entity. Paid preparers must sign paper returns with a manual signature. The preparer must give the employer the return to file with the IRS and include a copy of the return for the employer's records.

If you¡¯re a paid preparer, write your Preparer Tax Identification Number (PTIN) in the space provided. Include your complete address. If you work for a firm, write the firm's name and the EIN of the firm. You can apply for a PTIN online or by filing Form W-12. For more information about applying for a PTIN online, go to IRS.gov/PTIN. You can¡¯t use your PTIN in place of the EIN of the tax preparation firm.

Generally, you¡¯re not required to complete this section if you¡¯re filing the return as a reporting agent and have a valid Form 8655 on file with the IRS. However, a reporting agent must complete this section if the reporting agent offered legal advice, for example, advising the client on determining whether its workers are employees or independent contractors for federal tax purposes.