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The comedian appeared on The Best Of Netflix Is A Joke: The Festival, which was made available this month.
The joke, which compared terrorism to One Direction, is the second time in the past 12 months that Mr Carr has drawn negative publicity for one of his jokes on the streaming service. His Christmas Day special His Dark Material included a line at the expense of Roma travellers in the holocaust.
The 49-year-old delivered the latest offending joke at the Netflix: This Is A Joke Festival in the US between April and May.
He said: “Now you might think this is silly, but it’s absolutely true. When Zayn left One Direction, for me, it was like 9/11 — I didn’t care about that either.
“I was actually supposed to be on one of the planes on 9/11, but the more interesting story is how I met Osama.”
Twenty years on from the 9/11 terrorist attack, the subject is still a no-go for many comics and it was met with negative feedback on Twitter.
One said: “The late Barry Took once talked about second-rate comedians who built an early reputation based on outrage and foul language, but who were ultimately found out through lack of talent.”
Another simply added: “Jimmy Carr is not funny.”
But others were more supportive. One tweeter: “So Jimmy Carr is in bother for another offensive joke. Folk need to get a grip…He’s a comedian!”
Another was more reflective, adding: “Jimmy Carr has always been slightly annoying (imo) but now his jokes are about Michael Jackson in the 80s & 90s.
“His most recent reference was to One Direction singing BTS songs. So either he's really trying to play it safe or the man needs to become a bit more current.”
Jimmy Carr has not commented. Netflix has been approached for a comment.