FA-59017 / Payroll withholding rules / Member archive

Resident and work-state withholding reciprocity: reciprocal withholding state · case 02

Commuters covered by reciprocity have tax sent to the work state instead of their home state.

Member previewVariant 2 · 3 implementations · 8 checks per implementation

Case contract

Input {wage, res, work, reciprocal:[sorted state pairs], rates:{state: basis points}, res_credit}. Tax for a state = wage*rate/10000 half-up. Same state: withhold only there. Reciprocal pair: withhold only the resident state. Otherwise withhold the work state; the resident state gets max(0, resident - work) when res_credit else its full tax; omit zero resident lines. Return {state: cents}.

Why this case matters

Multi-state withholding depends on reciprocity agreements and resident credits, and misplacing a state changes which agency is paid.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
regression 0	`{"KY": 11600}`	`{"IN": 18893}`	Failed

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