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Tax Manual U.S. Tax Manual Chapter 5: Tax Calculation Modules 1
Chapter 5: Tax Calculation Modules
PSTAX Overview Chapter 5 provides you with the necessary information to use the EZTAX or PSTAX tax calculation modules.
A parameter file is delivered with the applications to identify what tax calculation module to process for
Windows platforms. This is located in the TXN directory called XTAXPROG.CP1. (X = Application ID)
Windows Example
For z/OS; clients are required to establish an 80 byte flat sequential ASCII file called TAXPROG. This file is
called in for
XEDITUPD, , XOUTPUT, XTAXLIAB, XQUARTLY, XYEAREND, XCANYEND (X =
Application ID)
This method of approach allows one singular point of tax calculation module process to occur within
this operating environment
z/OS example of the sequential dataset TAXPROG
z/OS Example of TAXPROG dataset being called in during a process
2 Chapter 5: Tax Calculation Modules Tax Manual U.S. Tax Manual
The following calls in TAXPROG perform the following tax procedures:
EZTAX; process calling the traditional tax calculation method
PSTAX; process calling the new tax calculation method
BOTH; process calling the traditional tax calculation method, all results from process are based upon
the traditional tax method, however, also call the new tax method (PSTAX) and produce a comma
delimiter file outlining any differences from the two tax calculation methods that are over a $1.00
difference.
BOTH ZERO; process calling the traditional tax calculation method, all results from process are based
upon the traditional tax method, however, also call the new tax method (PSTAX) and produce a
comma delimiter file outlining any differences from the two tax calculation methods that are any
differences including penny variances.
Processing Taxes
Each kind of tax to be processed (FICA, federal, state, major and minor local taxes) can have assigned a six tax
jurisdiction code. For major tax jurisdictions, the tax code consists of the two digit tax code plus four zeros.
Example: To set up a state tax for Ohio, you would enter 42 in positions 1 and 2 of the appropriate DN
field. The tax jurisdiction code in the US Tax manual is 420000.
Local tax jurisdictions use the entire six digits. The first two digits are the tax code for the state in which the
local tax applies. The next four positions are a unique local code. The local tax jurisdictions are only available
if you have purchased local tax services (feature 244). To obtain a local tax jurisdiction code refer to the US
local tax manual.
The PSTAX Module PSTAX is a tax calculation module that calculates federal, state, and local taxes. The module consists of
calculation routines programs and four main external data files that are used only for tax calculations. These are
full replacement files.
Four main data files:
Tax Manual U.S. Tax Manual Chapter 5: Tax Calculation Modules 3
Programs:
Copybooks:
4 Chapter 5: Tax Calculation Modules Tax Manual U.S. Tax Manual
System Parameter Record Layout: Field Name Positions Length Type
Parameter ID 1-3 3 Numeric
Effective date 4-11 8 Date: ccyy/mm/dd
Record flag 12 1 Alpha
Sequence number 13-21 9 Numeric
Last update 22-29 8 Date: ccyy/mm/dd
Create 30-55 26 Date/time: CCYY-MM-DD
HR:MN:SC.HHH
Extract indicator 56 1 Alpha Parameter name 57-76 20 Alpha Used in 77 1 Alpha Value 78-93 16 Numeric; 6 decimals
Description 94-113 20 Alpha Comment 114-193 80 Alpha Filler 194-336 143 Alpha
Record Layout Tax Entity Field Name Positions Length Type
Tax entity 1 – 6 6 Numeric
Effective date 7 – 14 8 Date: ccyy/mm/dd
Record flag 15 – 15 1 Alpha
Sequence number 16 – 24 9 Numeric
Last update 25 -32 8 Date: ccyy/mm/dd
Create 33 – 58 26 Date/time: CCYY-MM-DD
HR:MN:SC.HHH Extract indicator 59 – 59 1 Alpha Description 60 – 99 40 Alpha Entity name 100 – 117 18 Alpha Wage base
118 – 133 16 Numeric 9(13).99 decimal
included EE disability rate
134 – 141 8 Numeric 9.9(6) decimal
included EE disability max
142 – 157 16 Numeric 9(13).99 decimal
included EE disability code 158 – 158 1 Alpha
EE Medicare rate 159 – 166 8
Numeric 9.9(6) decimal
included EE Medicare max
167 – 182 16 Numeric 9(13).99 decimal
included
EE Medicare code 183 – 183 1 Alpha
SG1 tax method 184 -184 1 Alpha
SG1 base 185 -185 1 Alpha
SG1 tax percent 186 -195 10
Numeric 9(3).9(6) decimal included
SG1 annual exemption 196 – 211 16
Numeric 9(13).99 decimal
included
SG1 exemption code 212 – 212 1 Alpha
SG1 annual w/h max 213 – 228 16
Numeric 9(13).99 decimal
included
SG2 tax method 229 – 229 1 Alpha
SG2 base 230 – 230 1 Alpha
SG2 tax percent 231 – 240 10
Numeric 9(3).9(6) decimal included
SG2 annual exemption 241 – 256 16
Numeric 9(13).99 decimal
included
SG2 exemption code 257 – 257 1 Alpha
SG2 annual w/h max 258 – 273 16
Numeric 9(13).99 decimal
included
Non-resident entity1 274 – 279 6 Alpha
Non-resident code1 280 – 280 1 Alpha
Non-resident entity2 281 – 286 6 Alpha
Non-resident code2 287 – 287 1 Alpha
Tax Manual U.S. Tax Manual Chapter 5: Tax Calculation Modules 5
Non-resident entity3 288 – 293 6 Alpha
Non-resident code3 294 – 294 1 Alpha
Non-resident entity4 295 – 300 6 Alpha
Non-resident code4 301 – 301 1 Alpha
Non-resident entity5 302 – 307 6 Alpha
Non-resident code5 308 -308 1 Alpha
Non-resident entity6 309 – 314 6 Alpha
Non-resident code6 315 – 315 1 Alpha
Non-resident entity7 316 – 321 6 Alpha
Non-resident code7 322 – 322 1 Alpha
Non-resident entity8 323 – 328 6 Alpha
Non-resident code8 329 – 329 1 Alpha
Non-resident entity9 330 – 335 6 Alpha
Non-resident code9 336 – 336 1 Alpha
Non-resident entity10 337 – 342 6 Alpha
Non-resident code10 343 – 343 1 Alpha
Non-resident entity11 344 – 349 6 Alpha
Non-resident code11 350 – 350 1 Alpha
Non-resident entity12 351 – 356 6 Alpha
Non-resident code12 357 – 357 1 Alpha
Non-resident entity13 358 – 363 6 Alpha
Non-resident code13 364 – 364 1 Alpha
Non-resident entity14 365 – 370 6 Alpha
Non-resident code14 371 – 371 1 Alpha
Non-resident entity15 372 – 377 6 Alpha
Non-resident code15 378 – 378 1 Alpha
Non-resident entity16 379 – 384 6 Alpha
Non-resident code16 385 – 385 1 Alpha
Head of household 386 – 386 1 Alpha
Tax roll rule 387 – 388 2 Alpha
State abbreviation 389 – 390 2 Alpha
Resident tax rule 391 – 391 1 Alpha
Canadian plan 1 392 – 395 4 Alpha
Canadian plan 2 396 – 399 4 Alpha
Canadian plan 3 400 – 403 4 Alpha
Canadian plan 4 404 – 407 4 Alpha
Canadian plan 5 408 – 411 4 Alpha
Canadian plan 6 412 – 415 4 Alpha
Aggregate tax indicator STD 416 – 416 1 Alpha
Aggregate tax indicator Prior 417 – 417 1 Alpha Aggregate tax indicator untaxed 418 – 418 1 Alpha
Tax 1st Check indicator 419 – 419 1 Alpha
SUT required 420 – 420 1 Alpha
Excl Sick SDI 421 – 421 1 Alpha
Round state with 422 – 422 1 Alpha
Tax excess life 423 – 423 1 Alpha
Excess on W2 424 – 424 1 Alpha
401K reduction 425 – 425 1 Alpha
403B reduction 426 – 426 1 Alpha
457 reduction 427 – 427 1 Alpha
Sick SUI 428 – 428 1 Alpha
Severance SUI 429 – 429 1 Alpha
Jury SUI 430 – 430 1 Alpha
Include HCA SIT 431 – 431 1 Alpha
Include HCA SDI 432 – 432 1 Alpha
Include HCA SUT 433 – 433 1 Alpha
Include HCA Local 434 – 434 1 Alpha
Include HCA Ohio 435 – 435 1 Alpha
Include DC SIT 436 – 436 1 Alpha
Include DC SDI 437 – 437 1 Alpha
Include DC SUT 438 – 438 1 Alpha
Include DC local 439 – 439 1 Alpha
Include DC Ohio 440 – 440 1 Alpha
6 Chapter 5: Tax Calculation Modules Tax Manual U.S. Tax Manual
SIT restricted H.S.A 441 – 441 1 Alpha
SDI restricted H.S.A 442 – 442 1 Alpha
SUT restricted H.S.A 443 – 443 1 Alpha
State Pretax SIT 444 – 444 1 Alpha
State Pretax SDI 445 – 445 1 Alpha
State Pretax SUT 446 – 446 1 Alpha
State Pretax Local 447 – 447 1 Alpha
Resident tax 448 – 448 1 Alpha
SIT tax fringe GRS1 449 – 449 1 Alpha
SIT tax fringe GRS2 450 – 450 1 Alpha
SIT D/N withhold 451 – 451 1 Alpha
SUT tax fringe 452 – 452 1 Alpha
SDI tax fringe 453 – 453 1 Alpha
Local tax fringe 454 – 454 1 Alpha
FICA current 455 – 470 16
Numeric 9(13).99 decimal included
Resident credit percent 471 – 480 10
Numeric 9(3).9(6) decimal
included
PSD tax district 481 – 482 2 Alpha
PSD school district 483 – 486 4 Alpha
Local tax type 487 – 489 3 Alpha
Comment 490 – 569 80 Alpha
Dependent exempt amount 570 – 585 16
Numeric 9(13).99 decimal
included ER SUT rate
586 – 595 10 Numeric 9(3).9(6) decimal
included
ER FUT rate 596 – 605 10
Numeric 9(3).9(6) decimal
included Previous wage base
606 – 621 16 Numeric 9(13).99 decimal
included
Previous SUT rate 622 – 631 10
Numeric 9(3).9(6) decimal
included Previous FUT rate
632 – 641 10 Numeric 9(3).9(6) decimal
included
Previous FICA rate 642 – 651 10
Numeric 9(3).9(6) decimal
included Filler 652 – 1010 359 Alpha
Tax Rate Record Layout Field Name Positions Length Type
Tax entity 1 – 6 6 Numeric
Filing status 7 – 8 2 Alpha
Tax type 9 – 9 1 Alpha
Effective date 10 – 17 8 Date: ccyy/mm/dd
Record flag 18 – 18 1 Alpha
Sequence number 19 – 27 9 Numeric
Last update 28 – 35 8 Date: ccyy/mm/dd
Create 36 – 61 26 Date/time: CCYY-MM-DD HR:MN:SC.HHH
Extract indicator 62 – 62 1 Alpha
Rate description 63 – 102 40 Alpha
FWT code 103 – 103 1 Alpha
FWT percent 104 – 113 10 Numeric 9(3).9(6) decimal included
FWT maximum 114 – 129 16 Numeric 9(13).99 decimal included
FICA deduction 130 – 130 1 Alpha
FICA credit amount 131 – 146 16 Numeric 9(13).99 decimal included
Standard percent 147 – 156 10 Numeric 9(3).9(6) decimal included
Standard minimum 157 – 172 16 Numeric 9(13).99 decimal included
Standard maximum 173 – 188 16 Numeric 9(13).99 decimal included
Dependent code 189 – 189 1 Alpha
Dependent rate 190 – 205 16 Numeric 9(13).99 decimal included
Add’l allowance code 206 – 206 1 Alpha
Add’l allowance rate 207 – 222 16 Numeric 9(13).99 decimal included
Add’l deduction code1 223 – 223 1 Alpha
Tax Manual U.S. Tax Manual Chapter 5: Tax Calculation Modules 7
Add’l deduction amount1 224 – 239 16 Numeric 9(13).99 decimal included
Add’l deduction code2 240 – 240 1 Alpha
Add’l deduction amount2 241 – 256 16 Numeric 9(13).99 decimal included
Number of misc 257 – 257 1 Numeric
Misc hold type1 258 – 258 1 Alpha
Misc hold amount1 259 – 274 16 Numeric 9(13).99 decimal included
Misc hold type2 275 – 275 1 Alpha
Misc hold amount2 276 – 291 16 Numeric 9(13).99 decimal included
Misc hold type3 292 – 292 1 Alpha
Misc hold amount3 293 – 308 16 Numeric 9(13).99 decimal included
Number of credits 309 – 310 2 Numeric
Credit type1 311 – 311 1 Alpha
Credit amount1 312 – 327 16 Numeric 9(13).99 decimal included
Credit type2 328 – 328 1 Alpha
Credit amount2 329 – 344 16 Numeric 9(13).99 decimal included
Credit type3 345 – 345 1 Alpha
Credit amount3 346 – 361 16 Numeric 9(13).99 decimal included
Credit type4 362 – 362 1 Alpha
Credit amount4 363 – 378 16 Numeric 9(13).99 decimal included
Credit type5 379 – 379 1 Alpha
Credit amount5 380 – 395 16 Numeric 9(13).99 decimal included
Credit type6 396 – 396 1 Alpha
Credit amount6 397 – 412 16 Numeric 9(13).99 decimal included
Credit type7 413 – 413 1 Alpha
Credit amount7 414 – 429 16 Numeric 9(13).99 decimal included
Credit type8 430 – 430 1 Alpha
Credit amount8 431 – 446 16 Numeric 9(13).99 decimal included
Credit type9 447 – 447 1 Alpha
Credit amount9 448 – 463 16 Numeric 9(13).99 decimal included
Credit type10 464 – 464 1 Alpha
Credit amount10 465 – 480 16 Numeric 9(13).99 decimal included
Number of rates 481 – 482 2 Numeric
Rate type 1 483 – 483 1 Alpha
Minimum gross 1 484 – 499 16 Numeric 9(13).99 decimal included
Base tax 1 sign field 500 - 500 1 Alpha
Base tax 1 501 – 515 15 Numeric 9(12).99 decimal included
Additional percent 1 516 – 525 10 Numeric 9(3).9(6) decimal included
Rate type 2 526 – 526 1 Alpha
Minimum gross 2 527 – 542 16 Numeric 9(13).99 decimal included
Base tax 2 sign field 543 - 543 1 Alpha
Base tax 2 544 – 558 15 Numeric 9(12).99 decimal included
Additional percent 2 559 – 568 10 Numeric 9(3).9(6) decimal included
Rate type 3 569 – 569 1 Alpha
Minimum gross 3 570 – 585 16 Numeric 9(13).99 decimal included
Base tax 3 sign field 586 – 586 1 Alpha
Base tax 3 587 – 601 15 Numeric 9(12).99 decimal included
Additional percent 3 602 – 611 10 Numeric 9(3).9(6) decimal included
Rate type 4 612 – 612 1 Alpha
Minimum gross 4 613 – 628 16 Numeric 9(13).99 decimal included
Base tax 4 sign field 629 - 629 1 Alpha
Base tax 4 630 – 644 15 Numeric 9(12).99 decimal included
Additional percent 4 645 – 654 10 Numeric 9(3).9(6) decimal included
Rate type 5 655 – 655 1 Alpha
Minimum gross 5 656 – 671 16 Numeric 9(13).99 decimal included
Base tax 5 sign field 672 – 672 1 Alpha
Base tax 5 673 – 687 15 Numeric 9(12).99 decimal included
Additional percent 5 688 – 697 10 Numeric 9(3).9(6) decimal included
Rate type 6 698 – 698 1 Alpha
Minimum gross 6 699 – 714 16 Numeric 9(13).99 decimal included
Base tax 6 sign field 715 – 715 1 Alpha
Base tax 6 716 – 730 15 Numeric 9(12).99 decimal included
Additional percent 6 731 – 740 10 Numeric 9(3).9(6) decimal included
Rate type 7 741 – 741 1 Alpha
8 Chapter 5: Tax Calculation Modules Tax Manual U.S. Tax Manual
Minimum gross 7 742 – 757 16 Numeric 9(13).99 decimal included
Base tax 7 sign field 758 – 758 1 Alpha
Base tax 7 759 – 773 15 Numeric 9(12).99 decimal included
Additional percent 7 774 – 783 10 Numeric 9(3).9(6) decimal included
Rate type 8 784 – 784 1 Alpha
Minimum gross 8 785 – 800 16 Numeric 9(13).99 decimal included
Base tax 8 sign field 801 – 801 1 Alpha
Base tax 8 802 – 816 15 Numeric 9(12).99 decimal included
Additional percent 8 817 – 826 10 Numeric 9(3).9(6) decimal included
Rate type 9 827 – 827 1 Alpha
Minimum gross 9 828 – 843 16 Numeric 9(13).99 decimal included
Base tax 9 sign field 844 – 844 1 Alpha
Base tax 9 845 – 859 15 Numeric 9(12).99 decimal included
Additional percent 9 860 – 869 10 Numeric 9(3).9(6) decimal included
Rate type 10 870 – 870 1 Alpha
Minimum gross 10 871 – 886 16 Numeric 9(13).99 decimal included
Base tax 10 sign field 887 – 887 1 Alpha
Base tax 10 888 – 902 15 Numeric 9(12).99 decimal included
Additional percent 10 903 – 912 10 Numeric 9(3).9(6) decimal included
Rate type 11 913 – 913 1 Alpha
Minimum gross 11 914 – 929 16 Numeric 9(13).99 decimal included
Base tax 11 sign field 930 – 930 1 Alpha
Base tax 11 931 – 945 15 Numeric 9(12).99 decimal included
Additional percent 11 946 – 955 10 Numeric 9(3).9(6) decimal included
Rate type 12 956 – 956 1 Alpha
Minimum gross 12 957 – 972 16 Numeric 9(13).99 decimal included
Base tax 12 sign field 973 – 973 1 Alpha
Base tax 12 974 – 988 15 Numeric 9(12).99 decimal included
Additional percent 12 989 – 998 10 Numeric 9(3).9(6) decimal included
Rate type 13 999 – 999 1 Alpha
Minimum gross 13 1000 – 1015 16 Numeric 9(13).99 decimal included
Base tax 13 sign field 1016 – 1016 1 Alpha
Base tax 13 1017 – 1031 15 Numeric 9(12).99 decimal included
Additional percent 13 1032 – 1041 10 Numeric 9(3).9(6) decimal included
Rate type 14 1042 – 1042 1 Alpha
Minimum gross 14 1043 – 1058 16 Numeric 9(13).99 decimal included
Base tax 14 sign field 1059 – 1059 1 Alpha
Base tax 14 1060 – 1074 15 Numeric 9(12).99 decimal included
Additional percent 14 1075 – 1084 10 Numeric 9(3).9(6) decimal included
Rate type 15 1085 – 1085 1 Alpha
Minimum gross 15 1086 – 1101 16 Numeric 9(13).99 decimal included
Base tax 15 sign field 1102 – 1102 1 Alpha
Base tax 15 1103 – 1117 15 Numeric 9(12).99 decimal included
Additional percent 15 1118 – 1127 10 Numeric 9(3).9(6) decimal included
Rate type 16 1128 – 1128 1 Alpha
Minimum gross 16 1129 – 1144 16 Numeric 9(13).99 decimal included
Base tax 16 sign field 1145 – 1145 1 Alpha
Base tax 16 1146 – 1160 15 Numeric 9(12).99 decimal included
Additional percent 16 1161 – 1170 10 Numeric 9(3).9(6) decimal included
Rate type 17 1171 – 1171 1 Alpha
Minimum gross 17 1172 – 1187 16 Numeric 9(13).99 decimal included
Base tax 17 sign field 1188 – 1188 1 Alpha
Base tax 17 1189 – 1203 15 Numeric 9(12).99 decimal included
Additional percent 17 1204 – 1213 10 Numeric 9(3).9(6) decimal included
Rate type 18 1214 – 1214 1 Alpha
Minimum gross 18 1215 – 1230 16 Numeric 9(13).99 decimal included
Base tax 18 sign field 1231 – 1231 1 Alpha
Base tax 18 1232 – 1246 15 Numeric 9(12).99 decimal included
Additional percent 18 1247 – 1256 10 Numeric 9(3).9(6) decimal included
Rate type 19 1257 – 1257 1 Alpha
Minimum gross 19 1258 – 1273 16 Numeric 9(13).99 decimal included
Base tax 19 sign field 1274 – 1274 1 Alpha
Base tax 19 1275 – 1289 15 Numeric 9(12).99 decimal included
Tax Manual U.S. Tax Manual Chapter 5: Tax Calculation Modules 9
Additional percent 19 1290 – 1299 10 Numeric 9(3).9(6) decimal included
Rate type 20 1300 – 1300 1 Alpha
Minimum gross 20 1301 – 1316 16 Numeric 9(13).99 decimal included
Base tax 20 sign field 1317 – 1317 1 Alpha
Base tax 20 1318 – 1332 15 Numeric 9(12).99 decimal included
Additional percent 20 1333 – 1342 10 Numeric 9(3).9(6) decimal included
Rate type 21 1343 – 1343 1 Alpha
Minimum gross 21 1344 – 1359 16 Numeric 9(13).99 decimal included
Base tax 21 sign field 1360 – 1360 1 Alpha
Base tax 21 1361 – 1375 15 Numeric 9(12).99 decimal included
Additional percent 21 1376 – 1385 10 Numeric 9(3).9(6) decimal included
Rate type 22 1386 – 1386 1 Alpha
Minimum gross 22 1387 – 1402 16 Numeric 9(13).99 decimal included
Base tax 22 sign field 1403 – 1403 1 Alpha
Base tax 22 1404 – 1418 15 Numeric 9(12).99 decimal included
Additional percent 22 1419 – 1428 10 Numeric 9(3).9(6) decimal included
Rate type 23 1429 – 1429 1 Alpha
Minimum gross 23 1430 – 1445 16 Numeric 9(13).99 decimal included
Base tax 23 sign field 1446 – 1446 1 Alpha
Base tax 23 1447 – 1461 15 Numeric 9(12).99 decimal included
Additional percent 23 1462 – 1471 10 Numeric 9(3).9(6) decimal included
Rate type 24 1472 – 1472 1 Alpha
Minimum gross 24 1473 – 1488 16 Numeric 9(13).99 decimal included
Base tax 24 sign field 1489 – 1489 1 Alpha
Base tax 24 1490 – 1504 15 Numeric 9(12).99 decimal included
Additional percent 24 1505 – 1514 10 Numeric 9(3).9(6) decimal included
Rate type 25 1515 – 1515 1 Alpha
Minimum gross 25 1516 – 1531 16 Numeric 9(13).99 decimal included
Base tax 25 sign field 1532 – 1532 1 Alpha
Base tax 25 1533 – 1547 15 Numeric 9(12).99 decimal included
Additional percent 25 1548 – 1557 10 Numeric 9(3).9(6) decimal included
Rate type 26 1558 – 1558 1 Alpha
Minimum gross 26 1559 – 1574 16 Numeric 9(13).99 decimal included
Base tax 26 sign field 1575 – 1575 1 Alpha
Base tax 26 1576 – 1590 15 Numeric 9(12).99 decimal included
Additional percent 26 1591 – 1600 10 Numeric 9(3).9(6) decimal included
Rate type 27 1601 – 1601 1 Alpha
Minimum gross 27 1602 – 1617 16 Numeric 9(13).99 decimal included
Base tax 27 sign field 1618 – 1618 1 Alpha
Base tax 27 1619 – 1633 15 Numeric 9(12).99 decimal included
Additional percent 27 1634 – 1643 10 Numeric 9(3).9(6) decimal included
Rate type 28 1644 – 1644 1 Alpha
Minimum gross 28 1645 – 1660 16 Numeric 9(13).99 decimal included
Base tax 28 sign field 1661 – 1661 1 Alpha
Base tax 28 1662 – 1676 15 Numeric 9(12).99 decimal included
Additional percent 28 1677 – 1686 10 Numeric 9(3).9(6) decimal included
Rate type 29 1687 – 1687 1 Alpha
Minimum gross 29 1688 – 1703 16 Numeric 9(13).99 decimal included
Base tax 29 sign field 1704 – 1704 1 Alpha
Base tax 29 1705 – 1719 15 Numeric 9(12).99 decimal included
Additional percent 29 1720 – 1729 10 Numeric 9(3).9(6) decimal included
Rate type 30 1730 – 1730 1 Alpha
Minimum gross 30 1731 – 1746 16 Numeric 9(13).99 decimal included
Base tax 30 sign field 1747 – 1747 1 Alpha
Base tax 30 1748 – 1762 15 Numeric 9(12).99 decimal included
Additional percent 30 1763 – 1772 10 Numeric 9(3).9(6) decimal included
Comment 1773 – 1852 80 Alpha
Filler 1853 - 2005 156 Alpha
10 Chapter 5: Tax Calculation Modules Tax Manual U.S. Tax Manual
Entity Mapping Record Layout Field Name Positions Length Type
PS3 code/tax utility code 1-12 12 Alpha
Filler 13 1 Alpha
Tax utility code/PS3 code 14-25 12 Alpha
Filler 26 1 Alpha
Description 27-56 30 Alpha
Filler 57 1 Alpha
Entity type 58-60 3 Alpha
Filler 61-80 20 Alpha
Tax Error Codes in PSTax
The Audit Detail Error Report will provide a *** fatal message: No Tax Calculation X for deduction NN. X are
the options listed below. NN identifies the deduction being referenced that has encountered the error.
Code Meaning
7 Error processing the Tax Mapping file. This could mean one of the following.
The Tax Mapping file was not opened correctly
There was an error reading a record on the Tax Mapping file
The keys on the Mapping file were not in order
8 Missing Entity on the Mapping file.
9 Error calling the TaxTabin file.
A Tax Table internal table limit reached.
The WAGEFILE The WAGEFILE works in conjunction with the group record data element CTXO to enable you to perform
taxable overrides at the group level.
Overrides are implemented through the use of Type 8 and Type 9 records, both of which reside on the
WAGEFILE, and are controlled by the setting in CTXO. These are highlighted below and explained in detail
later in this section.
Type 8 records exclude earnings from SGRS (state QTD gross pay), TQ07 (state unemployment),
and EWKS (weeks worked in a quarter) for a particular jurisdiction.
Type 9 records change the taxable accumulator to be used for a particular taxing jurisdiction.
CTXO (taxable override option) indicates the type of override you want to perform. Of course,
you also have the option to select no overrides as well.
Type 8 Records
Type 8 records control the earnings that are excluded for state income/state gross and weeks worked (EWKS)
overrides. The system will access state specific transactions that direct the system to exclude user-specified
earnings categories from the taxable (TQ07) and/or total (SGRS) wages field on the quarterly reports, as well as
earnings to be excluded from calculating weeks of work (EWKS).
Each Type 8 record contains the state jurisdiction code that corresponds to the state code in the individual’s
SLOC field and an array of 14 slots for earnings categories and their associated control information. If an
earning is being excluded from SGRS and/or TQ07, and EWKS, that earning should be entered twice on the
Type 8 record (for example, if CE05 is to be excluded from SGRS and EWKS, the Type 8 record should list a 0
exclusion code for earning 05 as well as a 3 exclusion code for the earning).
Tax Manual U.S. Tax Manual Chapter 5: Tax Calculation Modules 11
Note that you can establish default Type 8 records for any and all groups. To do this, simply add entries to a
Type 8 record, remembering to include the group key in positions 66-71. This creates the default values for the
group whose key is in positions 66-71. Where default values exist on the WAGEFILE, they are used, except
where a default value for a jurisdiction is superseded by an entry for that jurisdiction for the group to which the
individual’s record belongs.
If you select Type 8 records for overrides, you must set data element CTXO to a value of either 2 or 3.
The format for Type 8 records is as follows:
Record Type 8 - Used to Exclude Earnings from SGRS and/or TQ07, and EWKS
Position Field Value
1-6 Sequence Number Range 900000-999999
7 Filler Blank
8-9 State/Jurisdiction Code
10-13 Filler Blanks
14 Transaction Code 8
15 Filler Blank
16-17 Total Number of Earnings Excluded
18-19 Filler Blank
20 Exclusion Code for the Earnings
Number that is in Positions 21-22.
Values 6 through 8 apply only to V6.1
pretax deductions with Dynamic Data fields.
0 = Exclude Earnings # from SGRS
1 = Exclude Earnings # from TQ07 (State Unemployment)
2 = Exclude Earnings # from both SGRS and TQ07
3 = Exclude Earnings # from EWKS.
6 = Exclude deduction from State Gross (SGRS).
7 = Exclude deduction from State Unemployment (TC07).
8 = Exclude deduction from State Gross and State Unemployment (SGRS and TC07)
21-22 Earnings Number of the Exclusion
Code that is in Position 20
23-64 Same as Positions 20-22 (occurring 14
times), for a total of 15 exclusions per record.
However, note that provisions exist for
continuing the number of exclusions by
17 per jurisdiction by continuation on a subsequent record.
65 Filler Blank
66-71 Group Key
72 Filler Blank
73-80 File ID WAGEFILE
Type 9 Records
Type 9 records control the optional table overrides. A Type 9 record is an optional method of indicating taxable
wage base overrides. If used, a Type 9 record must begin with sequence number 900000.
There are three types of overrides that are possible with the Type 9 transactions:
1. An override to the taxable wage base used for a particular system-supported jurisdiction code.
2. An override to the taxable wage base used for all local jurisdictions within a particular state code.
12 Chapter 5: Tax Calculation Modules Tax Manual U.S. Tax Manual
3. An override for a single local code within a specific state.
The system-supported jurisdiction code of 97 (Medicare Contribution only) uses taxable 3 (TC03). To use
another taxable (for example, TC02 [taxable 2]) for the calculation of this deduction, the entry in the
WAGEFILE would be: 900000 970000902
Note that you can establish default Type 9 records for any and all groups. To do this, simply add entries to a
Type 9 record, remembering to include the group key in positions 66-71. This creates the default values for the
group whose key is in positions 66-71. Where default values exist on the WAGEFILE, they are used, except
where a default value for a jurisdiction is superseded by an entry for that jurisdiction for the group to which the
individual’s record belongs.
If you select Type 9 records for overrides, you must set data element CTXO to a value of either 1 or 3.
The format for Type 9 records is as follows:
Record Type 9 – Used for Optional Taxable Overrides
Position Field Value
1-6 Sequence Number 900000
7 Filler Blank
8-13 Jurisdiction Code to
be Overridden
SS0000=Taxable override only applies to the state identified in SS.
SS00XX=Taxable override applies to all minor local taxes within the state represented by SS.
For Local Tax Customers:
SSLLLL=Taxable override applies to the designated minor local tax, where LLLL = Local Code.
For Non-Local Tax Customers:
SSLL00=Taxable override applies to the designated minor local tax, where LL =
Local Code.
14 Transaction Code 9
15-16 Taxable Override 01-15=Number of Taxable Accumulator
16=Gross Pay
17-65 Filler Blanks
66-71 Group Key
72 Filler Blank
73-80 File ID WAGEFILE
CTXO Description
The group header data element CTXO controls taxable overrides. The values for CTXO are:
0= Do not use any overrides from the TAXFILE.
1= Use the accumulator wage base override only (Record Type 9 only).
2= Use the state jurisdiction override for SUI wages only (Record Type 8 only).
3= Use both the accumulator wage override and the state override for SUI wages (both Record Types 8 and 9).
Note that when overrides are used (CTXO = 1, 2, or 3), the same override rules apply to all groups that are on
the Master Database during a particular execution of the Edit and Update Phase.
Performing a Group-Level Taxable Override
To establish a group for taxable overrides, follow these steps:
Tax Manual U.S. Tax Manual Chapter 5: Tax Calculation Modules 13
First, select the type record you want to use, either Type 8 or Type 9, and add entries appropriate for each group
to that record type, including entering the group key in positions 66-71.
Second, to indicate which taxable override to use, set the data element CTXO to a value of either 1, 2, or 3 (a
value of 0 indicates ‘no overrides’).
Background on the WAGEFILE
The WAGEFILE was created in September of 1998 to enable users to perform taxable overrides directly at the
group level. Originally, taxable overrides were performed on a system-wide basis and were controlled by
TAXFILE record Types 8 and 9, which resided on the TAXFILE.
With the creation of the WAGEFILE, came the program TAXCONV, which removed the Type 8 and 9 records
from the TAXFILE and wrote them to the WAGEFILE. In addition, the layout of the Type 8 record was
modified by reducing the number of exclusions per record from 17 to 15. Program TAXCONV reformatted
Type 8 records as required when the number of exclusions exceeded 15 per jurisdiction. This reformatting
allowed space for a group key in positions 66-71, on both the Type 8 and 9 records. On records that were
converted, the group key (positions 66-71) was filled with spaces.
The WAGEFILE is a sequential file that is maintained in the same manner as the TAXFILE. Both Program 050
(the update program) and Program TST (the EZTEST) read the WAGEFILE in addition to reading the
TAXFILE. The WAGEFILE is sorted prior to Program 050 into order by group, record type, jurisdiction, and
sequence number.
How Program 050 Operates
PRGM050 reloads its internal table of override data from the WAGEFILE whenever the key of the individual
record being processed belongs to a group other then the one whose data is in the internal tables. At
initialization of PRGM050, the taxable override file is opened and the records with a group key of spaces are
loaded into special tables of default override values. When the override data is needed for the first real group,
the internal table of taxable wage entries and the internal table of SGRS exclusions is initialized with the default
values (from Type 8 and 9 record that have blank group keys). The WAGEFILE is then read for any Type 8
and 9 records for the current group (for records that have that group’s key in positions 66-71), overlaying that
group’s default values. This process is repeated for each new group until PRGM050 is done and the
WAGEFILE is closed. The WAGEFILE is read only once by PRGM050 since it is in the same sequence as the
data is needed.