Frequently Asked Questions
If an incorrect amount of withholding is paid for a period, how should it be corrected?
Form L-1 is used to reconcile the payments made within each quarter to the actual amount of taxes withheld. Adjustments for prior quarters cannot be made in the current quarter. It will be necessary to file an amended Form L-1 for all quarters in which corrections were made. When filing an amended return, mark the appropriate box.