- quote -

PA SUI is not new. I belive in the early 90's PA SUI
withholding was required. From what I understand, PA SUI
withholding is required once the overall UC Fund hits a
certain level.

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"Jon" <hatch[at]iname.com> wrote:
- quote -

Is there a confusion here between state unemployment
insurance and a small portion of workmen compensation
insurance. Unemployment insurance is not charged to the
employee.

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A.G. Kalman wrote:
- quote -

PA SUI is manditory and based on a percentage of income
which is federally taxable. Therefore it fits the general
description of a deductible state income tax (Line 5, Sched.
A, Form 1040). (It is clearly not deductile for PA state
income tax. Hardly anything is.) The IRS choose to identify
some state disability taxes without saying "includes but is
not limited to."

I think the PA SUI is relatively new in that it's rate
changes year-to-year and for several years prior the rate
has been 0%.

Jon

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kevbo wrote:

- quote -

The document states that the IRS agreed to allow it as an
itemized deduction. It doesn't say to deduct it as a state
income tax. If anything, it sounds like a misc. itemized
deduction subject to the 2% AGI limitation (expense to
produce taxable income).

--
Alan
http://taxtopics.net

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"A.G. Kalman" <glendale202-mtm[at]yahoo.com> wrote:
- quote -

Unemployment insurance is totally employer paid. A small
portion in industrial insurance is paid by the employee.
Industrial insurance is not, in anyway, the same as
unemployment insurance.

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This is from the State of PA Dept of Revenue website that
states that 'YES, it is a Federal Deduction.' Link below
for you to confirm.

http://www.dli.state.pa.us/landi/cwp...a=152&q=205138

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A.G. Kalman wrote:
- quote -

Yeah! Helen? what about it?

IMWTK

ChEAr$,
Harlan Lunsford, EA n LA
Thu 10 Feb 2005

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A.G. Kalman wrote:
- quote -

Whoops.... Misread the big word that said "Unemployment."
Thought it said "Disability."

--
Alan
http://taxtopics.net

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- quote -

I throw it Other Taxes along with the OPT and OST.

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CBotella wrote:

- quote -

If PA SUI is deductible, as you say, as a state income tax,
why does the IRS specifically identify only the following
five state plans as meeting the definition of a deductible
income tax?

• Mandatory contributions you made to the California, New
Jersey, or New York Nonoccupational Disability Benefit Fund,
Rhode Island Temporary Disability Benefit Fund, or
Washington State Supplemental Workmen's Compensation Fund.

--
Alan
http://taxtopics.net

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I have lived in PA for a dozen years. This is the first
time I have had anything in Box 14 on my W2.

Just like you, this year I have "PA SUI".

I am clueless as what to do with it.

Even the TurboTax program is clueless, and is actually
asking ME for TAX guidance. It offers suggestions for
several other states, but nothing for PA!

What the heck do you do with "PA SUI"????

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SUI qualifies for a federal deduction on Schedule A, if you
itemize.

However, for PA which has a "flat" tax, there is no
deduction allowed for taxes paid.

Kate, EA in PA

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My PA W2 box 14 has "PA SUI" in it. I assume this is "state
unemployment insurance." Does this qualify for itemized
deduction in both federal and state return?

berchman[at]yahoo.com

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