Form CT-1 X: Which process should you use?
Type of errors
you are
correcting
Underreported
Use the adjustment process to correct underreported amounts.
amounts
• Check the box on line 1.
ONLY
• Pay the amount you owe from line 18 when you file Form CT-1 X.
Overreported
If you are filing Form CT-1 X
The process you
Choose either process to correct the overreported
amounts
use depends on
MORE THAN 90 days before
amounts.
ONLY
when you file
the period of limitations on
Choose the adjustment process if you want the
Form CT-1 X.
credit or refund for Form
amount shown on line 18 credited to your Form
CT-1 expires . . .
CT-1 for the period in which you file Form CT-1 X.
Check the box on line 1.
OR
Choose the claim process if you want the
amount shown on line 18 refunded to you or
abated. Check the box on line 2.
If you are filing Form CT-1 X
You must use the claim process to correct the
WITHIN 90 days of the
overreported amounts. Check the box on line 2.
expiration of the period of
limitations on credit or refund
for Form CT-1 . . .
BOTH
The process you
If you are filing Form CT-1 X
Choose either the adjustment process or both
underreported
use depends on
MORE THAN 90 days before
the adjustment process and the claim process
and
when you file
the period of limitations on
when you correct both underreported and
overreported
Form CT-1 X.
credit or refund for Form CT-1
overreported amounts.
amounts
expires . . .
Choose the adjustment process if combining
your underreported and overreported amounts
results in a balance due or creates a credit that
you want applied to Form CT-1.
• File one Form CT-1 X, and
• Check the box on line 1 and follow the
instructions on line 18.
OR
Choose both the adjustment process and the
claim process if you want the overreported
amount refunded to you or abated.
File two separate forms.
1. For the adjustment process, file one Form
CT-1 X to correct the underreported amounts.
Check the box on line 1. Pay the amount you
owe from line 18 when you file Form CT-1 X.
2. For the claim process, file a second Form
CT-1 X to correct the overreported amounts.
Check the box on line 2.
If you are filing Form CT-1 X
You must use both the adjustment process and
WITHIN 90 days of the
claim process.
expiration of the period of
File two separate forms:
limitations on credit or refund
1. For the adjustment process, file one Form
for Form CT-1 . . .
CT-1 X to correct the underreported amounts.
Check the box on line 1. Pay the amount you
owe from line 18 when you file Form CT-1 X.
2. For the claim process, file a second Form
CT-1 X to correct the overreported amounts.
Check the box on line 2.
CT-1 X
Form
(Rev. 2-2013)