For 2009 the State of New Jersey added a new employee benefit for which required employee contributions were withheld. In addition to making required contributions via payroll deduction for Unemployment Insurance and Disability Insurance employees now must also make contributions for Family Leave Insurance. This mandatory withholding began in January of 2009.
Just like SUI and SDI contributions, there is a per employee maximum contribution for FLI. For 2009 the maximum was .09% of the first $28,900 of wages – or $26.01. And, as with SUI and SDI, if an employee had more than the maximum $26.01 withheld from multiple employers in 2009 he/she is entitled to a refund of the excess withholding.
For many years now taxpayers could request a refund of excess SUI and SDI contribution withholding from multiple employers as part of the Form NJ-1040 filing. A Form NJ-2450 would be included in the filing of the NJ-1040, and the excess withholding would be added NJGIT withholding and estimated tax payments – and would increase one’s refund or reduce one’s balance due. For 2009 employees can still claim a refund of excess SUI and SDI withholding on form NJ-2450.
However, employees could not request a refund of excess FLI contributions on the 2009 Form NJ-2450! Taxpayers who paid too much FLI had to file a separate request to get their money back.
As per the NJDOT notice which I quoted back in February of 2010 –
“Excess family leave insurance (FLI) contributions cannot be claimed as a credit on the 2009 New Jersey income tax return. A worker who received wages from two or more employers subject to the New Jersey Unemployment Compensation and Temporary Disability laws, and contributed more than the maximum of $26.01 for FLI during the calendar year 2009, must file a UC-9A to receive a refund of the excess FLI contributions. If form 2450 has been filed for excess UI, DI and WF contributions for 2009, then do not include the contributions for UI, DI and WF on form UC-9A.
1. Download and complete form UC-9A (2009)
2. Make copies of W-2 wage statements. In the absence of W-2 wage statements, form UC-52 (2009), Employer Certification of Wages and Deductions must be submitted
3. Mail completed UC-9A and supporting documentation to:
Division of Employer Accounts
Worker Refund Unit 2009
PO Box 910
Trenton NJ 08625-0910”
You can click here to download the UC-9A and UC-52.
While in certain circumstances one could be entitled to a refund of more than $26.01, I expect that in more than half, if not more than two-thirds, of the cases the FLI refund would be less than $25.00 – and in many less than $10.00. It would cost more to pay a tax professional to prepare the additional paperwork than the actual refund itself. And many employees will consider the potential refund too small to waste their time on the application.
Since the FLI law was in effect for all of 2009 the State of NJ had plenty of time to revise the NJ-2450 and NJ-1040 to allow for the processing of the additional refund. So how come the DFBs (in this case I do not mean Damned Food Bureaucrats) in Trenton did not permit the refund to be requested on the NJ-2450?
Why else but the fact that, as I stated above, they knew damned well that the refund would be too small by itself for employees to either pay a professional to prepare the paperwork or spend the time to file the refund request themselves – and the State of NJ would keep the money, money which rightfully and legally belongs to the contributing employees, to further fatten its corrupt elected officials and their cronies and supporters.
I do not expect the 2010 NJ-2450 or NJ-1040 to reflect the 2010 FLI overpayments. The bastards in Trenton who run the legislature are not going to give up a source of easy money.
Don't just bend over every time an elected official asks you to. If you were screwed out of a legitimate refund of excess FLI contributions please write or call your “representatives” at the State House and tell them what dirty f---ing bastards they are!
TAFN
Just like SUI and SDI contributions, there is a per employee maximum contribution for FLI. For 2009 the maximum was .09% of the first $28,900 of wages – or $26.01. And, as with SUI and SDI, if an employee had more than the maximum $26.01 withheld from multiple employers in 2009 he/she is entitled to a refund of the excess withholding.
For many years now taxpayers could request a refund of excess SUI and SDI contribution withholding from multiple employers as part of the Form NJ-1040 filing. A Form NJ-2450 would be included in the filing of the NJ-1040, and the excess withholding would be added NJGIT withholding and estimated tax payments – and would increase one’s refund or reduce one’s balance due. For 2009 employees can still claim a refund of excess SUI and SDI withholding on form NJ-2450.
However, employees could not request a refund of excess FLI contributions on the 2009 Form NJ-2450! Taxpayers who paid too much FLI had to file a separate request to get their money back.
As per the NJDOT notice which I quoted back in February of 2010 –
“Excess family leave insurance (FLI) contributions cannot be claimed as a credit on the 2009 New Jersey income tax return. A worker who received wages from two or more employers subject to the New Jersey Unemployment Compensation and Temporary Disability laws, and contributed more than the maximum of $26.01 for FLI during the calendar year 2009, must file a UC-9A to receive a refund of the excess FLI contributions. If form 2450 has been filed for excess UI, DI and WF contributions for 2009, then do not include the contributions for UI, DI and WF on form UC-9A.
1. Download and complete form UC-9A (2009)
2. Make copies of W-2 wage statements. In the absence of W-2 wage statements, form UC-52 (2009), Employer Certification of Wages and Deductions must be submitted
3. Mail completed UC-9A and supporting documentation to:
Division of Employer Accounts
Worker Refund Unit 2009
PO Box 910
Trenton NJ 08625-0910”
You can click here to download the UC-9A and UC-52.
While in certain circumstances one could be entitled to a refund of more than $26.01, I expect that in more than half, if not more than two-thirds, of the cases the FLI refund would be less than $25.00 – and in many less than $10.00. It would cost more to pay a tax professional to prepare the additional paperwork than the actual refund itself. And many employees will consider the potential refund too small to waste their time on the application.
Since the FLI law was in effect for all of 2009 the State of NJ had plenty of time to revise the NJ-2450 and NJ-1040 to allow for the processing of the additional refund. So how come the DFBs (in this case I do not mean Damned Food Bureaucrats) in Trenton did not permit the refund to be requested on the NJ-2450?
Why else but the fact that, as I stated above, they knew damned well that the refund would be too small by itself for employees to either pay a professional to prepare the paperwork or spend the time to file the refund request themselves – and the State of NJ would keep the money, money which rightfully and legally belongs to the contributing employees, to further fatten its corrupt elected officials and their cronies and supporters.
I do not expect the 2010 NJ-2450 or NJ-1040 to reflect the 2010 FLI overpayments. The bastards in Trenton who run the legislature are not going to give up a source of easy money.
Don't just bend over every time an elected official asks you to. If you were screwed out of a legitimate refund of excess FLI contributions please write or call your “representatives” at the State House and tell them what dirty f---ing bastards they are!
TAFN
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