FA-59087 / Payroll withholding rules / Member archive

FUTA liability with credit-reduction states: deposit threshold · case 02

A deposit is demanded when accumulated liability is exactly 500.00.

Member previewVariant 2 · 3 implementations · 9 checks per implementation

Case contract

Input {employees: [[ytd, wages, state]], credit_reduction: {state: basis points}, carry}. Per employee taxable = min(wages, max(0, 7,000.00 - ytd)). Each line costs taxable*(60 + reduction bp); lines are summed in cent-basis-point units and the quarter liability is rounded half-up once. A deposit is due when liability plus carried undeposited liability is more than 500.00. Return [taxable_total, liability, deposit_due].

Why this case matters

FUTA credit reductions apply only to taxable wages in the affected state, and deposit timing depends on accumulated liability.

One recorded failure

Sample boundary fixture

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

Boundary fixture	Actual	Expected	Outcome
regression 0	`[0, 0, true]`	`[0, 0, false]`	Failed

MEMBER ARCHIVE

The complete case is available to members.

This record includes three runnable implementations, regression fixtures, execution results, and source hashes.

Member access is invitation-based. Sign in with your invited account to inspect the sources.