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martymilgram
New Member

Had MAPFML deducted from pay check, is that amount considered income? Amount is entered in box 14 on W2,

 
5 Replies
BillM223
Employee Tax Expert

Had MAPFML deducted from pay check, is that amount considered income? Amount is entered in box 14 on W2,

MAPFML is Massachusetts Paid Family and Medical Leave. This is a premium that is deducted from your employee income shown on your W-2 in box 14. It is not income.

 

It looks like MAPFML should be listed as category of Other, based on this Massachusetts link (See "Tax Treatment of PFML Contributions").

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Mosk3609
New Member

Had MAPFML deducted from pay check, is that amount considered income? Amount is entered in box 14 on W2,

So it is not considered a tax where do I place it? It is taken out of my income (pre or post depending upon my place of work) but shouldn’t it be added to total state tax in MA? Ie paycheck has mapl out a dollar state tax says $10 but when I look that $1 of flma is not added into the state total tax.  How would I claim this ? 

ToddL99
Employee Tax Expert

Had MAPFML deducted from pay check, is that amount considered income? Amount is entered in box 14 on W2,

You cannot claim a credit or a deduction for MAPFL and MAPML premiums.

 

These are mandatory taxes unrelated to state income tax. They are only reported to you in Box 14 of your W-2 and are not reported elsewhere on your tax return.

 

 

TNev444
Returning Member

Had MAPFML deducted from pay check, is that amount considered income? Amount is entered in box 14 on W2,

Hello.  I originally completed my 2020 tax return on 02/21/21 and when preparing the Massachusetts state return, it prompted me to put in the MAPFML withholding, each, for both Me and my spouse.  It calculated a $58 excess withholding and this could be seen on line 46 of Mass Form 1.  However, when I logged in today to look at my return again, this excess withholding credit was gone.  I can manually g

o into the Turbo tax worksheet to put in our MAPFML withholdings again and override to get the $58 credit.  I can't find where anything changed.  Can you help me?

KathrynG3
Employee Tax Expert

Had MAPFML deducted from pay check, is that amount considered income? Amount is entered in box 14 on W2,

2020 Mass Form 1 Instructions were revised February 22, 2021. But, there were not changes to Excess Paid Family Leave. It is listed as a Form 1 Frequent Error, though. To make sure it is being calculated correctly, see the instructions below:

 

Page 7, column 3:

Line 46 – Excess Paid Family Leave withholding (PFML) is not the amount shown on your Form W-2.
You must use the worksheet for line 46 to see if you qualify and to calculate the excess amount.
Each taxpayer would need to have multiple W-2’s and to have paid PFML greater than $520.51 to qualify. Or, have paid on the gross amount of self-employment income, not the net.

 

Page 17 PFML Worksheet:

Line 46. Excess Paid Family and Medical Leave Contributions Worksheet If you are eligible to claim a credit for excess PFML contributions, enter in line 46 the amount of excess PFML contributions as determined by completing the below worksheet.

1. Enter your income as shown on your combined Form W-2s. If greater than $137,700, then enter $137,700 . . . . . . . . . . . . . . .

2. W-2 PFML contribution amount. Multiply line 1 by 0.00378 . . . . . . . . . . . . . . . .

3. Enter the lesser of your 1099-MISC worker net income or ($137,700- line 1). If you have a loss, enter 0 . .

4. 1099-MISC PFML contribution amount. Multiply line 3 by 0.00378 . . . . . . . . . . . . . . . .

5. Enter the lesser of your self-employed opt-in net income or ($137,700 - (line 1 + line 3)). If you have a loss, enter 0 . . . . . . . . . . . . . . . . .

6. Self-employed opt-in PFML contribution amount. Multiply line 5 by 0.0075 . . . . . . . . .

7. Total combined PFML contribution amount. Add lines 2, 4 and 6 . . . . . . . . . . . . . . . . . .

8. Combine actual amounts of PFML contributions shown as withheld on Forms W-2, 1099-MISC and all amounts actually contributed by a self-employed individual that opted in (No single employer can exceed the maximum PFML contribution amount) . . . . . . . . . . . . . . .

9. Excess PFML Contributions withheld. If line 8 is equal to or less than line 7, enter zero in line 9.

If line 8 is greater than line 7, subtract line 7 from line 8 and enter difference in line 9 . . . . . . .

Enter total in line 9 on line 46 of Form 1. 2020 Form 1 Instructions 17

*If filing a joint return add the amounts on line 9 from each spouse’s worksheet and enter the total, in whole dollars only, on line 46 of Form 1.

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