Free UCT-89 - Florida

Unemployment Tax Instructions for Excess Wage Computation

UCT-89 R. 02/02

This information is provided for use in computing excess wages. It is intended to assist employers in the correct reporting of wages on the Employer's Quarterly Report (Form UCT-6) Taxable Wages are the first $7,000 paid to each covered employee during the calendar year (January through December). Excess Wages are wages paid over $7,000 to an employee during the calendar year. Excess wages are not taxable wages. Only the first $7,000 paid to an employee by the same employer in a calendar year is taxable. Wages reported to another state within the same calendar year should be included in determining the excess wage base for the employer. If you are a legal successor, the wages paid by your predecessor during the calendar year should be included in determining excess wages. Wages must be reported on the Employer's Quarterly Report (Form UCT-6) in the quarter paid. The sum of all amounts exceeding $7,000 per employee (excess wages) is entered on line 3 of the tax report. THIS SUM CAN NEVER BE LARGER THAN THE GROSS WAGES (LINE 2). Line 3 is then subtracted from line 2 (gross wages). The result is entered on line 4 (taxable wages). Line 4 is multiplied by the assigned tax rate to arrive at tax due (line 5). The example on the reverse side shows a sample payroll with the employees' wages and how to report them for a calendar year. An Employer's Quarterly Report must be filed even when all wages are excess and no tax is due.

For Information and Forms
Information and forms are available on our Internet site at www.myflorida.com/dor/ Need Forms? To receive forms by mail: · Order multiple copies of forms from our Internet site at www.myflorida.com/dor/forms/order or · Fax your form request to the DOR Distribution Center at 850-922-2208 or · Call the DOR Distribution Center at 850-488-8422 or · Mail your form request to: DISTRIBUTION CENTER FLORIDA DEPARTMENT OF REVENUE 168A BLOUNTSTOWN HWY TALLAHASSEE FL 32304-3702 To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone. Need Assistance? To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 1-800-482-8293 or 850-488-6800. For a written response to your questions, write: TAX INFORMATION SERVICES FLORIDA DEPARTMENT OF REVENUE 1379 BLOUNTSTOWN HWY TALLAHASSEE FL 32304-2716 Hearing or speech impaired persons may call the TDD line at 1-800-367-8331 or 850-922-1115. Department of Revenue service centers host educational seminars about Florida's taxes. For a schedule of upcoming seminars, · Visit us online at www.myflorida.com/dor/ or · Call the service center nearest you.

: Excess Wages Are:
1. 2. 3. 4. Wages paid over $7,000 to an employee per year. Never greater than gross wages. Not taxable Not yearly totals but only a total of excess wages for the quarter being reported.

Sample Excess Wage Worksheet:
03-31-01
Employee Doe, John Doe, Jane Doe, June Doe, Jerry 1 Qtr. Gross 3000.00 9000.00 5000.00 1000.00
st

06-30-01
1 Qtr. Taxable 3000.00 7000.00 5000.00 1000.00
st

09-30-01
2nd Qtr. Taxable 3000.00 0 2000.00 3000.00 3d Qtr. Gross 3000.00 6000.00 7000.00 2000.00 3rd Qtr. Excess 2000.00 6000.00 7000.00 0 3rd Qtr. Taxable 1000.00 0 0 2000.00 4th Qtr. Gross 3000.00 0 500.00 2000.00

12-31-01
4th Qtr. Excess 3000.00 0 500.00 1000.00 4th Qtr. Taxable 0 0 0 1000.00

1 Qtr. Excess 0 2000.00 0 0

st

2nd Qtr. Gross 3000.00 9000.00 3000.00 3000.00

2nd Qtr. Excess 0 9000.00 1000.00 0

Totals

18,000.00

2000.00

16000.00

18000.00

10000.00

8000.00

18000.00

15000.00

3000.00

5500.00

4500.00

1000.00

How to Report Wages:
000-000-000 03-31-01 XYZ Corporation 2334 Holiday LN. Monticello, FL 32344 1. # OF COVERED WORKERS 1
ST

0000000 Account # .0270 Tax Rate

000-000-000

06-30-01 XYZ Corporation 2334 Holiday LN. Monticello, FL 32344

0000000 Account # .0270 Tax Rate

month

2

nd

month

3 month

rd

1. # OF COVERED WORKERS

1

ST

month

2

nd

month

3 month

rd

4 2. GROSS WAGES PD. THIS QTR. (MUST ­ WAGE REPORT TOTAL) 3. LESS EXCESS WAGES THIS QTR. $18,000.00

4

4 2. GROSS WAGES PD. THIS QTR. (MUST ­ WAGE REPORT TOTAL) 3. LESS EXCESS WAGES THIS QTR. 4. TAXABLE WAGE ITEM 2 MINUS ITEM 3 5. TAX DUE THIS QUARTER (TAXABLE WAGES X RATE)

4 $18,000.00

4

4

Postmark Date

Postmark Date

$2,000.00

$10,000.00

4. TAXABLE WAGE ITEM 2 MINUS ITEM 3 5. TAX DUE THIS QUARTER (TAXABLE WAGES X RATE)

$16,000.00

$8,000.00

$432.00

$216.00

000-000-000

09-30-01 XYZ Corporation 2334 Holiday LN. Monticello, FL 32344

0000000 Account # .0270 Tax Rate

000-000-000

12-31-01 XYZ Corporation 2334 Holiday LN. Monticello, FL 32344

0000000 Account # .0270 Tax Rate

1. # OF COVERED WORKERS

1

ST

month

2

nd

month

3 month

rd

1. # OF COVERED WORKERS

1

ST

month

2

nd

month

3 month

rd

4 2. GROSS WAGES PD. THIS QTR. (MUST ­ WAGE REPORT TOTAL) 3. LESS EXCESS WAGES THIS QTR. $18,000.00

4

4 2. GROSS WAGES PD. THIS QTR. (MUST ­ WAGE REPORT TOTAL) 3. LESS EXCESS WAGES THIS QTR. 4. TAXABLE WAGE ITEM 2 MINUS ITEM 3 5. TAX DUE THIS QUARTER (TAXABLE WAGES X RATE)

3 $5,500.00

3

3

Postmark Date

Postmark Date

$15,000.00

$4,500.00

4. TAXABLE WAGE ITEM 2 MINUS ITEM 3 5. TAX DUE THIS QUARTER (TAXABLE WAGES X RATE)

$3,000.00

$1,000.00

$81.00

$27.00

Unemployment Tax Excess Audit Worksheet
NAME: ______________________________________________ ACCOUNT #:_________________________________________ YEAR: ______________________________________________

UCT-89W R. 01/02

EMPLOYEE

FIRST QUARTER WAGES EXCESS EXCESS

SECOND QUARTER WAGES

THIRD QUARTER WAGES

EXCESS

FOURTH QUARTER WAGES

EXCESS

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