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!!!MASSACHUSETTS STATE TAX CALCULATION
[{InsertPage page='Symmetry General State Tax Calculation Set Up' section=1}]
!!Massachusetts State Tax Calculation
On [IPUTR], there is a list of applicable taxes to be calculated for State of Massachusetts:
|25-000-0000-SIT-000|Massachusetts State Tax
|25-000-0000-ER_SUTA-000|Massachusetts State Unemployment Tax
|25-000-0000-ER_SUTA_SC-018|Massachusetts Workforce Training Fund
|25-000-0000-ER_UHI-000|Massachusetts Unemployment Health Insurance
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!MA – IPRLU Set Up
The Miscellaneous Tax Parameters must be set up for the following Miscellaneous Identifiers
*If these identifiers do not exist, [UPCALC] will generate the default entries for the identifiers.
*When generating the default identifier for HEADOFHOUSEHOLD, the [IPRLU] State Filing Status will be used if this exists, otherwise the Federal Filing Status will be used.
*If the State / Federal Filing Status = ‘03’ – Head of Household, then HEADOFHOUSEHOLD = ‘TRUE’
||Miscellaneous Identifiers||Description
|FULLTIMESTUDENT|Optional\\Full Time Student, default to ‘FALSE’
|HEADOFHOUSEHOLD|Optional\\Head of Household, default to ‘FALSE’\\ \\When [IPRLU] State/Federal Filing Status = Head of Household, then HEADOFHOUSEHOLD default to ‘TRUE’
|PERSONALBLINDNESS|Optional\\Personal Blindness, default to ‘FALSE’
|SPOUSEBLINDNESS|Optional\\Spouse Blindness, default to ‘FALSE’
|TOTALALLOWANCES|Optional\\Enter the total number of allowances
\\ \\
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!MA – ER SUTA Rate
ER SUTA may be bypassed on [IPUTR] with ‘Do not Calculate’ or [IPRLU] ‘SUI ER Method’ = ‘Do not Calculate’.
There are two options to set up the ER SUTA rate by state:
#IPUTR
#*Enter the SUTA ER rate that is given by the government on the Override Tax Rate field.
#*This rate is applicable for the entire company within the State of Massachusetts.
#IDGV
#*If there is a specific rate given by the government for a different State Registration #, then enter the rate on [IDGV] by ‘Reg Type’; this overrides the [IPUTR] rate.
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!MA – IPPC / PC Usages
In order to calculate the following taxes, set up [IPPC] for these PC Usages:
||Usage||Description
|7300|IA - MA-Health Insurance Tax
|7301|MA-Workforce Training Tax
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!MA – Special Taxes
IPUTR - Employer SUTA Surcharge Tax
#Iowa Reserve Fund - The Tax Rate for the Iowa Reserve Fund is set at 0 by the government, therefore this tax is not calculated
#Iowa Administrative Surcharge Tax - The Tax Rate is set at 0 by the government, therefore this tax is not calculated
#Massachusetts Workforce Training Fund - By default, these taxes will be calculated unless the [IPUTR] ‘Do Not Calculate’ toggle is checked or [IPRLU] ‘SUI ER Method’ = ‘Do not Calculate’
#Massachusetts Unemployment Health Insurance - By default, these taxes will be calculated unless the [IPUTR] ‘Do Not Calculate’ toggle is checked or [IPRLU] ‘SUI ER Method’ = ‘Do not Calculate’
#*The wages that are used to calculate UHI are the same wages that are used for ER SUTA
#*An override percentage or override wage base can be specified, if zero, the built in rate and wage base will be used as specified by the government
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!MA – Trial Calc Example
[Symmetry Set Up - LA_01.jpg]\\ \\
[IPRLU Miscellaneous Tab|IPRLU#MiscellaneousTab]\\
MA0002 HEADOFHOUSEHOLD = TRUE
|PC 8046 Res SIT Earn|= 2490.83
|PC 6042 Res SIT|= 114.59
| |
|PC 8056 Res SSP Earn|= 452.88 x 5.3 %
|PC 6052 Res Supp Tax|= 24.00
| |
|PC 6500 MA-Health Insurance Tax|= 3250.00 x IPUTR 25-000-0000-ER_UHI-000 Tax Rate 0.00
| |= 3250.00 x default built in rate (0.0024)
| | = 7.80
| |
|PC 6501 MA-Workforce Training Tax|= 3250.00 x IPUTR 25-000-0000-ER_SUTA_SC-018 Tax Rate 0.0006
| |= 1.95
| |
|PC 6703 SUI ER Contr|= 3250.00 x IPUTR 25-000-0000-ER_SUTA-000 Override Tax Rate 0.1233
| |= 400.73
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![Notes|Edit:Internal.Symmetry Set Up - MA]
[{InsertPage page='Internal.Symmetry Set Up - MA' default='Click to create a new notes page'}]
1 MI – Michigan
On IPUTR, there is a list of applicable Taxes to be calculated for State of Michigan
26-000-0000-SIT-000 Michigan State Tax
26-000-0000-ER_SUTA-000 Michigan State Unemployment Tax
If UPUTR is run with list of IDTX Jurisdictions, then the following entry may exist:
26-000-1619197-CITY-000 Big Rapids City Tax
26-000-619906-CITY-000 Albion City Tax
26-000-1617959-CITY-000 Detroit City Tax
etc
25.1 MI – IPRLU Set Up
- The Miscellaneous Tax Parameters must be set up for the following Miscellaneous Identifiers
TOTALALLOWANCES - Optional, enter the total number of allowances.
PREDOMINANT_CITY - Optional, this is only used for Multiple Tax Jurisdictions
Note:
Resident taxes are computed on ALL state wages, not just the wages earned in the resident city. In addition, if wages are earned in multiple Michigan cities (each having a withholding tax), only the “predominant” city is taxed for nonresident purposes. To indicate the “predominant” city, the user needs to set the “PREDOMINANT_CITY” state miscellaneous parameter for Michigan to the GNIS feature ID of the nonresident city.
e.g. set IPRLU PREDOMINANT_CITY to 1619197 for Big Rapids
In most cases, PREDOMINANT_CITY should not be entered. When this is entered, the Non-Resident Tax will be calculated at Non-Resident rate.
25.2 MI – ER SUTA
User may bypass ER SUTA on IPUTR with ‘Do not Calculate’ or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’.
There are 2 options to set up ER SUTA and EE SUI by State:
(1) IPUTR - enter the SUTA ER Rate that is given by the Government on the Overridden Rate field
- this rate is applicable for the entire company for State of Michigan
(2) IDGV - if there is a specific rate given by the government for different State Registration #,
- then enter on IDGV by ‘Reg Type’, this overrides the IPUTR Rate
25.3 MI – City Taxes
If UPUTR is run with list of IDTX Jurisdictions, the following entries will exist with the default City Tax Rates.
26-000-1619197-CITY-000 Big Rapids City Tax
26-000-619906-CITY-000 Albion City Tax
26-000-620755-CITY-000 Battle Creek City Tax
26-000-1617959-CITY-000 Detroit City Tax
etc
- City Taxes are calculated by GNIS Code, please set up Pay Components for City Tax PC Usages
25.4 MI – Trial Calc Example
Work GEO: MI 26-107-1619197 Big Rapids
IPRLU
PREDOMINANT_CITY = 0
TOTALALLOWANCES = 0
PC 8046 Res SIT Earn = 2183.31
PC 8056 Res SSP Earn = 908.25
PC 6042 Res SIT = 94.97
PC 6052 Res SIT Sup = 39.51
PC 6703 SUI ER Contr = 3403.85 x IPUTR 26-000-0000-ER_SUTA-000 Overridden Rate 0.103
= 350.60
PC 6951 Res CITY Tax = 2183.31 x IPUTR 26-000-1619197-CITY-000 Rate 0.01
= 21.83
PC 6953 Res CITY Sup Tax = 908.25 x IPUTR 26-000-1619197-CITY-000 Rate 0.01
= 9.08