Any amount on the Adjustment for Fractions line on the Tax Summary report will be printed on Line 7 of the 941 on the Fractions of Cents field, line 8 Current Year’s Adjustments of the 943 or line 6, Current Year’s Adjustments, of the 944. If the amount is under one dollar, the difference is probably due to rounding and is nothing to be concerned about. If the amount is large, however, you should research the discrepancy. Amounts of more than one dollar can be caused by the following:

• • After checks have been created, a deduction or income category defined as exempt has been re-defined as non-exempt. Or a deduction or income item defined as non-exempt has been re-defined as exempt.

• • Social Security or Medicare amounts have been manually adjusted onthe Calculate Pay window to override the calculated amounts. These amounts are exact calculations and should not be manually adjusted.

• • An employee who was marked as Exempt from Social Security and/or Medicare was changed to Non-exempt. Or an employee who was set up as Non-exempt from Social Security and/or Medicare was changedto Exempt.

• • If you change the Total Deposit to a number $0.40 higher or lowerthan the program calculation, the difference will show in fractions ofcents (line 7 941). If the difference is more than $0.40, it will showas either a balance due (line 12) or an overpayment (line 13).