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United States Department of Agriculture |
Office of the Chief Financial Officer |
National Finance Center |
P.O. Box 60000 New Orleans Louisiana 70160 |
| Title: | I, Payroll/Personnel Manual |
| Chapter: | 28, Section 2, Tax Formulas (TAXES) |
| Bulletin: | TAXES 03-06, Louisiana State Income Tax Withholding |
| Date: | March 5, 2003 |
| To: | Holders of TAXES (Louisiana only) Personnel User Groups T&A Contact Points in Louisiana |
This bulletin announces changes to the state of Louisiana income tax withholding effective beginning with wages paid for Pay Period 03 and Pay Period 04. Listed below are descriptions of the specific changes to be implemented.
Louisiana State Income Tax Changes for Pay Period 03
Prior to the processing of Pay Period 03, if an employee claimed no personal exemptions (0 in position 1 of State-Tax-No-Exemptions), Louisiana did not allow the employee to claim dependent exemptions (positions 2 and 3 of State-Tax-No-Exemptions). The Payroll/Personnel System processed 00 dependents regardless of what the employee had in positions 2 and 3 of State-Tax-No-Exemptions on the Information/Research Inquiry System (IRIS) Program IR105, State Tax.
After completion of Pay Period 02 processing and prior to the processing of the Personnel Edit System (PINE) for Pay Period 03, the National Finance Center (NFC) generated Document Type 140, State Income Tax Certificate, to modify the employee State-Tax-No-Exemptions code to 000 on IRIS Program 105 for employees who claimed no personal exemptions with dependent exemptions. Note: If a Form L-4, Employee’s Withholding Allowance Certificate, was processed for an employee in Pay Period 01 through Pay Period 03, 2003, NFC will not change the employee’s exemption number to 000. The exemption number will remain the same as is currently on IRIS Program IR105 and Louisiana state income tax will be withheld based on that exemption data.
Employees who are currently designated on the Payroll/Personnel System database as exempt from Louisiana state income tax will continue to be exempt from state withholdings.
Louisiana State Income Tax Changes for Pay Period 04
In addition, beginning with wages paid for Pay Period 04, the following changes to state of Louisiana income tax withholdings will be made:
- Changes the Single and Married withholding tables.
- Modifies the formula to add the statements about the nontaxable Federal Health Benefits Plan payments, taxable fringe benefits payments, and annual tax credit.
To view and/or print the updated tax formula, go to the NFC home page (www.nfc.usda.gov) and click on Pubs & Forms. Then on the Pubs & Forms page left-hand menu, click and select the appropriate state from the map provided. Changes to the tax formula are identified by "
."
Inquiries
Personnel offices should notify their employees to review their projected tax liability and make adjustments to their withholdings as appropriate. Employees may adjust their state tax withholdings by submitting a new Form L-4, through either the Employee Personal Page on the NFC home page (www.nfc.usda.gov), through Employee Express, or to their personnel office.
For questions about NFC processing, contact the Payroll Operations Branch at 504-255-4630. Please refer questions about system access and other system-related issues to Customer Support at 504-255-5230. Refer questions about this bulletin to 504-255-5322 or via e-mail at nfc.pvct@usda.gov.
/s/ Penny Forbes for
HOWARD P. TAMBORELLA, Acting Director
Government Employees Services Division