Name
Employer identification number (EIN)
Calendar Year (YYYY)
Part 3:
Enter the corrections for the calendar year you are correcting. If any line does not apply, leave it blank.
Column 1
Column 2
Column 3
Column 4
Total corrected
Amount originally
Difference
Tax correction
amount (for ALL
reported or as
(If this amount is a
=
—
employees)
previously corrected
negative number,
(for ALL employees)
use a minus sign.)
Tier I Employer Tax–
6a.
=
=
× .062
.
.
.
.
Compensation
—
(Form CT-1, line 1)*
*Use line 1a, not line 1, only for corrections to the 2010 Form CT-1.
*Complete lines
b.
Number of qualified employees paid
6b and 6c only for
=
exempt compensation including sick
corrections to the
.
.
.
—
pay April 1 - December 31, 2010
2010 Form CT-1.
(Form CT-1, line 1c)*
c.
Exempt compensation (other than
=
=
× .062
.
.
.
.
—
tips and sick pay) paid to qualified
employees April 1 - December 31,
2010 (Form CT-1, line 1d)*
7.
Tier I Employer Medicare Tax–
Compensation
=
=
× .0145
.
.
.
.
—
(Form CT-1, line 2)
8.
Tier II Employer Tax–
See
Compensation
=
.
.
.
.
instructions
—
(Form CT-1, line 3)
9.
Tier I Employee Tax–
=
=
Compensation
× .062*
.
.
.
.
—
(Form CT-1, line 4)*
*If you are correcting a 2011 or 2012 return, use .042.
10.
Tier I Employee Medicare Tax–
Compensation
=
=
× .0145
.
.
.
.
—
(Form CT-1, line 5)
11.
Tier II Employee Tax–
See
Compensation
=
.
.
.
instructions
.
—
(Form CT-1, line 6)
12a.
Tier I Employer Tax–Sick Pay
=
=
× .062*
.
.
.
.
—
(Form CT-1, line 7)*
*Use line 7a, not line 7, only for corrections to the 2010 Form CT-1.
b.
Exempt sick pay paid to qualified
=
× .062*
=
employees April 1 - December 31,
.
.
.
.
—
2010 (Form CT-1, line 7c)*
*Complete line 12b only for corrections to the 2010 Form CT-1.
Tier I Employer Medicare Tax–
13.
=
× .0145
=
Sick Pay
.
.
.
.
—
(Form CT-1, line 8)
14.
Tier I Employee Tax–Sick Pay
=
× .062*
=
.
.
.
.
—
(Form CT-1, line 9)*
*If you are correcting a 2011 or 2012 return, use .042.
Tier I Employee Medicare Tax–
15.
Sick Pay
=
=
× .0145
.
.
.
.
—
(Form CT-1, line 10)
16.
Tax Adjustments
See
=
(Form CT-1, line 12)
.
.
.
.
instructions
—
17a.
Number of qualified employees
*Complete lines 17a
=
paid exempt compensation
and 17b only for
.
.
.
—
(including sick pay) March 19-31,
corrections to the
2010 (Form CT-1, line 15a)*
2010 Form CT-1.
b.
Exempt compensation (other than
=
=
× .062
tips) paid to qualified employees
.
.
.
.
—
March 19-31, 2010 (Form CT-1, line
15b)*
18.
Total. Combine the amounts in lines 6a through 17b of Column 4
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If line 18 is less than zero:
• If you checked line 1, this is the amount you want applied as a credit to your Form CT-1 for the tax period in which you are
filing this form.
• If you checked line 2, this is the amount you want refunded or abated.
If line 18 is more than zero, this is the amount you owe. Pay this amount when you file this return. For information on how to pay,
see Amount you owe in the instructions for line 18.
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2
CT-1 X
Page
Form
(Rev. 2-2013)