FA-59335 / Payroll withholding rules / Member archive

Whole-dollar income tax withholding option: extra before rounding · case 05

Employees with additional withholding end up with odd-cent income tax despite electing whole dollars.

Member previewVariant 5 · 3 implementations · 8 checks per implementation

Case contract

Input {fit, extra, whole_dollar, fica}. Income tax withholding = fit + extra; when whole_dollar is elected, that sum is rounded to the nearest dollar (half-up). FICA is never rounded. Return [income_tax, income_tax + fica].

Why this case matters

Whole-dollar rounding is optional for income tax only and must be applied after all income tax components.

One recorded failure

Sample boundary fixture

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

Boundary fixture	Actual	Expected	Outcome
regression 0	`[196076, 241681]`	`[196000, 241605]`	Failed

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