Use this form to correct errors on a Form CT-1 that you previously filed:
- Tier I Employee tax, Tier I Employee Medicare tax, and Tier II Employee tax;
- Tier I Employer tax, Tier I Employer Medicare tax, and Tier II Employer tax;
- Exemption for qualified employer's share of Tier I tax on compensation paid to qualified employees; and
- Credit for qualified employer's share of Tier I tax on compensation paid to qualified employees.
Other Items You May Find Useful
Notice 2015-2, Application of Retroactive Increase in Excludable Transit Benefits
Notice 2015-15, Employee Consents
Notice 2016-6, Application of Retroactive Increase in Excludable Transit Benefits
Publication 15 (Circular E), Employer's Tax Guide
Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund
Publication 966, Electronic Federal Tax Payment System, A Guide To Getting Started
Comment on Form CT-1 X
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.