{"id":11830,"date":"2015-08-19T13:04:24","date_gmt":"2015-08-19T20:04:24","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=11830"},"modified":"2015-08-19T20:17:07","modified_gmt":"2015-08-20T03:17:07","slug":"ftb%e3%81%a8%e3%81%ae%e9%95%b7%e3%81%84%e6%88%a6%e3%81%84%e3%81%ab%e5%8b%9d%e5%88%a9","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2015\/08\/19\/11830","title":{"rendered":"FTB\u3068\u306e\u9577\u3044\u6226\u3044\u306b\u52dd\u5229"},"content":{"rendered":"<p>2013\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u3067<a href=\"https:\/\/www.ftb.ca.gov\/\">California FTB<\/a>(Franchise Tax Board, IRS\u306e\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u7248)\u306b\u7a0e\u91d1\u3092\u904e\u5270\u643e\u53d6\u3055\u308c\u308b\u3068\u3044\u3046\u4e8b\u4ef6\u304c\u767a\u751f\u3057\u305f\u3002\u305d\u306e\u5f8c\u7d30\u3005\u3068\u62b5\u6297\u306e\u6226\u3044\u3092\u7d9a\u3051\u3066\u304d\u305f\u306e\u3060\u304c\u30011\u5e74\u534a\u307b\u3069\u7d4c\u3063\u3066\u3088\u3046\u3084\u304f\u9084\u4ed8\u5c0f\u5207\u624b\u306e\u53d7\u3051\u53d6\u308a\u306b\u6210\u529f\u3057\u305f\u306e\u3067\u3001\u3053\u3053\u3067\u305d\u306e\u985b\u672b\u3092\u307e\u3068\u3081\u3066\u307f\u308b\u3002<br \/>\n<!--more--><\/p>\n<p>\u904e\u5270\u306b\u53d6\u3089\u308c\u3066\u3044\u305f\u306e\u306fState Disability Insurance (SDI) tax\u3068\u547c\u3070\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u52b4\u50cd\u8005\u306e\u969c\u5bb3\u4fdd\u967a\u91d1\u306e\u3088\u3046\u306a\u3082\u306e\u3089\u3057\u3044\u3002SDI tax\u306f\u7d66\u4e0e\u304b\u3089\u4e00\u5b9a\u7a0e\u7387\u3092\u5929\u5f15\u304d\u3059\u308b\u5f62\u3067\u5fb4\u53ce\u3055\u308c\u308b\u3002\u3053\u306e\u7a0e\u7387\u306f\u5e74\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u30012013\u5e74\u5ea6\u306e\u5834\u5408\u306f1%\u3002\u307e\u305f\u3001\u3053\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u5929\u5f15\u304d\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u306e\u984d\u306b\u3082\u5e74\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u4e0a\u9650\u304c\u3042\u308a\u30012013\u5e74\u5ea6\u306e\u5834\u5408\u306f$100880\u3002\u3057\u305f\u304c\u3063\u3066\u5fb4\u53ce\u3055\u308c\u308bSDI tax\u306e\u4e0a\u9650\u306f$1008.80\u306b\u306a\u308b\u3002\u306a\u304a\u3001\u4eca\u5e74\u3092\u542b\u3080\u904e\u53bb\u6570\u5e74\u5206\u306e\u7a0e\u7387\u3068\u4e0a\u9650\u306fEmployment Development Department\u306e\u8cc7\u6599<a href=\"http:\/\/www.edd.ca.gov\/pdf_pub_ctr\/de3395.pdf\">(PDF)<\/a>\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002(\u3061\u306a\u307f\u306b\u4eca\u5e74\u306f0.9%\u3068\u3001\u904e\u53bb\u6570\u5e74\u3088\u308a\u3082\u5b89\u304f\u306a\u3063\u305f\u3002\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u306e\u8ca1\u653f\u4e8b\u60c5\u306e\u826f\u5316\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u306e\u3060\u308d\u3046\u304b\uff1f)<\/p>\n<p>SDI tax\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u306f\u3001\u540d\u76ee\u306e\u984d\u304b\u3089\u4e00\u90e8\u306e\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u3082\u306e\u3068\u306a\u308b\u3002\u63a7\u9664\u53ef\u80fd\u306a\u9805\u76ee\u306f\u6982\u306d\u5dde\u6240\u5f97\u7a0e\u306b\u5bfe\u3059\u308b\u3082\u306e\u3068\u540c\u3058\u306a\u306e\u3060\u304c\u3001\u5927\u304d\u306a\u3068\u3053\u308d\u3067\u306f401(k)\u3078\u306e\u62e0\u51fa\u984d\u304cSDI tax\u5bfe\u8c61\u6240\u5f97\u3067\u306f\u63a7\u9664\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3068\u3053\u308d\u304c\u7570\u306a\u308b\u3002\u6b63\u78ba\u306a\u63a7\u9664\u9805\u76ee\u306e\u30ea\u30b9\u30c8\u306fDE 231TP(<a href=\"http:\/\/www.edd.ca.gov\/pdf_pub_ctr\/de231tp.pdf\">PDF<\/a>)\u3068\u3044\u3046\u6587\u66f8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b(401(k)\u3078\u306e\u62e0\u51fa\u984d\u306b\u3064\u3044\u3066\u306f&#8221;Retirement and Pension Plans&#8221;\u306eB\u53c2\u7167)\u3002\u307e\u305f\u3001\u5dde\u6240\u5f97\u7a0e\u3068SDI tax\u306b\u5171\u901a\u3057\u3066\u63a7\u9664\u53ef\u80fd<b>\u3067\u306a\u3044<\/b>\u9805\u76ee\u3068\u3057\u3066\u3001HSA\u3078\u306e\u62e0\u51fa\u984d\u304c\u3042\u308b(DE 231TP\u306eHSA\u306e\u9805B\u53c2\u7167)\u3002\u3053\u3053\u3067\u3001HSA\u3078\u306e\u62e0\u51fa\u304c\u63a7\u9664\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u70b9\u304c\u3053\u3053\u3067\u306e\u8a71\u984c\u306b\u304a\u3044\u3066\u91cd\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u7b46\u8005\u304c\u7d4c\u9a13\u3057\u305f\u904e\u5270\u5fb4\u53ce\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6761\u4ef6\u304c\u63c3\u3063\u305f\u5834\u5408\u306b\u767a\u751f\u3057\u5f97\u308b:<\/p>\n<ul>\n<li>\u8ee2\u8077\u306a\u3069\u306b\u3088\u308a\u30012\u30f6\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f<\/li>\n<li>SDI tax\u5bfe\u8c61\u7d66\u4e0e\u6240\u5f97\u306e\u5408\u8a08\u304c\u4e0a\u9650\u3092\u8d85\u3048\u3066\u3044\u305f<\/li>\n<li>HSA\u306b\u62e0\u51fa\u3057\u3066\u3044\u305f<\/li>\n<\/ul>\n<p>\u3053\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u3088\u3046\u306a\u4f8b\u306f\u6bd4\u8f03\u7684\u7a00\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u30b7\u30ea\u30b3\u30f3\u30d0\u30ec\u30fc\u306eIT\u30a8\u30f3\u30b8\u30cb\u30a2\u306a\u3069\u306e\u3088\u3046\u306b\u3001\u6bd4\u8f03\u7684\u7d66\u4e0e\u6c34\u6e96\u304c\u9ad8\u304f\u3066\u8ee2\u8077\u3082\u73cd\u3057\u304f\u306a\u3044\u3068\u3044\u3046\u3088\u3046\u306a\u5834\u5408\u3067\u306f\u305d\u308c\u307b\u3069\u4f8b\u5916\u7684\u3067\u306f\u306a\u3044\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u7b46\u8005\u306e\u5834\u5408\u30012013\u5e74\u306b\u8ee2\u8077\u3057\u3066\u305d\u306e\u5f8c\u534a\u304b\u3089HSA\u62e0\u51fa\u3092\u306f\u3058\u3081\u305f\u306e\u3067\u3001\u4e0a\u8a18\u306e\u6761\u4ef6\u3092\u3057\u3063\u304b\u308a\u6e80\u305f\u3057\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u8aac\u660e\u306e\u305f\u3081\u306b\u30012\u500b\u6240\u304b\u3089\u305d\u308c\u305e\u308c6\u4e07\u30c9\u30eb\u3001\u5408\u8a0812\u4e07\u30c9\u30eb\u306eSDI tax\u5bfe\u8c61\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308a\u3001HSA\u306b$3000\u62e0\u51fa\u3057\u305f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3092\u8003\u3048\u3066\u307f\u308b(HSA\u62e0\u51fa\u306f\u63a7\u9664\u5bfe\u8c61\u5916\u306a\u306e\u3067\u300112\u4e07\u30c9\u30eb\u306b\u306f$3000\u306eHSA\u62e0\u51fa\u5206\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u6ce8\u610f)\u3002\u3053\u306e\u5834\u5408\u3001tax\u5bfe\u8c61\u6240\u5f97\u306e\u5408\u8a08\u304c\u4e0a\u9650\u3092\u8d85\u3048\u3066\u3044\u308b\u306e\u3067\u3001\u672c\u6765\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f$1008.80\u3067\u3042\u308b\u3002\u4e00\u65b9\u30012\u500b\u6240\u306e\u652f\u6255\u8005\u9593\u3067\u4f55\u3082\u8abf\u6574\u304c\u306a\u304b\u3063\u305f\u3068\u3059\u308b\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u6240\u5f97\u984d\u306f\u4e0a\u9650\u5185\u3067\u3042\u308a\u3001\u305d\u306e1%\u305a\u3064\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u305f\u3081\u3001\u5fb4\u53ce\u984d\u306e\u5408\u8a08\u306f$1200\u3068\u306a\u308b\u3002\u305d\u306e\u5dee\u984d\u306e$191.20\u306f\u78ba\u5b9a\u7533\u544a\u306e\u6642\u70b9\u3067\u30af\u30ec\u30b8\u30c3\u30c8\u3068\u3057\u3066\u9084\u4ed8\u8acb\u6c42\u53ef\u80fd\u3067\u3042\u308b(\u5f53\u7136\u3067\u3042\u308b)\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u3053\u306e\u3088\u3046\u306a\u5185\u5bb9\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u3001FTB\u304c\u3068\u3093\u3067\u3082\u306a\u3044\u8a08\u7b97\u9593\u9055\u3044\u3092\u3059\u308b\u3053\u3068\u304c\u73cd\u3057\u304f\u306a\u3044\u3088\u3046\u3060(<a href=\"https:\/\/ttlc.intuit.com\/questions\/2755772-california-sent-a-notice-of-tax-change-adjustment-code-ss-and-15-why-did-it-happen\">intuit\u306e\u63b2\u793a\u677f<\/a>\u306b\u3001\u3053\u308c\u3068\u307e\u3063\u305f\u304f\u540c\u3058\u72b6\u6cc1\u306b\u906d\u3063\u305f\u4eba\u306e\u8a71\u984c\u304c\u3042\u308b)\u3002\u5177\u4f53\u7684\u306b\u3069\u3046\u3044\u3046\u8a08\u7b97\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u3001\u6b63\u78ba\u306a\u3068\u3053\u308d\u306f\u308f\u304b\u3089\u306a\u3044\u306e\u3060\u304c\u3001\u7d50\u679c\u3068\u3057\u3066\u51fa\u3066\u304f\u308b\u6570\u5b57\u304b\u3089\u8003\u3048\u308b\u3068\u3069\u3046\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8ad6\u7406\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u308b:<\/p>\n<ul>\n<li>$3000\u306eHSA\u62e0\u51fa\u5206\u304c\u63a7\u9664\u53ef\u80fd\u3067\u3042\u308b\u304b\u306e\u3088\u3046\u306b\u6271\u3046<\/li>\n<li>\u3059\u308b\u3068\u5b9f\u969b\u306etax\u5bfe\u8c61\u7d66\u4e0e\u984d\u306f$117000\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u5929\u5f15\u304d\u3067\u304d\u308b\u306f\u305a\u306e\u4e0a\u9650\u306f$1170\u3068\u306a\u308b<\/li>\n<li>FTB\u304c\u9084\u4ed8\u306b\u5fdc\u3058\u308b\u306e\u306f\u3001\u3053\u308c\u3068\u5b9f\u969b\u306e\u4e0a\u9650\u3067\u3042\u308b$1008.80\u306e\u5dee\u984d\u3001$161.20\u307e\u3067\u3002\u6b8b\u308a\u306e$30\u306f\u96c7\u7528\u8005\u306b\u8acb\u6c42\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044<\/li>\n<\/ul>\n<p>\u3053\u306e\u7406\u5c48\u304c\u9069\u7528\u3055\u308c\u305f\u5834\u5408\u3001tax return\u306b\u5bfe\u3057\u3066&#8221;notice of tax change&#8221;\u3068\u3044\u3046\u66f8\u985e\u304c\u9001\u308a\u8fd4\u3055\u308c\u3066\u304f\u308b\u3002\u305d\u3053\u306b\u306f\u4e0a\u306e\u3088\u3046\u306b\u6e1b\u984d\u3055\u308c\u305f\u9084\u4ed8\u984d\u304c\u8a18\u8f09\u3055\u308c\u3001\u305d\u306e\u6839\u62e0\u3068\u3057\u3066<a href=\"https:\/\/www.ftb.ca.gov\/Bills_and_Notices\/rin\/SS.shtml\">Error code SS<\/a>\u3068\u3044\u3046\u306e\u304c\u793a\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e(\u8aa4\u3063\u305f)\u6839\u62e0\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u3001CA Form 540 instruction(<a href=\"https:\/\/www.ftb.ca.gov\/forms\/2014\/14_540ins.pdf\">PDF<\/a>)\u306eLine 74\u306b\u95a2\u3059\u308b\u8aac\u660e\u3089\u3057\u3044:<\/p>\n<blockquote><p><quote>If SDI (or VPDI) was withheld from your wages by a single employer, at more than 1% of your social security wages, you may not claim excess SDI (or VPDI) on your Form 540. Contact the employer for a refund.<\/quote><\/p><\/blockquote>\n<p>\u3053\u3053\u3067\u3001\u7a81\u7136social security wage(SS wage)\u304c\u51fa\u3066\u304f\u308b\u304c\u3001\u7b46\u8005\u306e\u60f3\u50cf\u3067\u306f\u3001HSA\u62e0\u51fa\u306e\u63a7\u9664\u53ef\u80fd\u6027\u3092\u5225\u306b\u3059\u308b\u3068\u3001SDI tax\u5bfe\u8c61\u6240\u5f97\u3068SS wage\u306f\u591a\u304f\u306e\u5834\u5408\u306b\u4e00\u81f4\u3057(\u3069\u3061\u3089\u3082401(k)\u3078\u306e\u62e0\u51fa\u304c\u63a7\u9664\u3055\u308c\u305a\u306b\u542b\u307e\u308c\u308b\u306e\u3067)\u3001SS wage\u306fW-2\u306b\u3082\u8a18\u8f09\u3055\u308c\u308b(SDI tax\u5bfe\u8c61\u6240\u5f97\u306f\u4e00\u822c\u7684\u306b\u306f\u8a08\u7b97\u3057\u306a\u3044\u3068\u6c42\u307e\u3089\u306a\u3044)\u305f\u3081\u3001\u5f8c\u8005\u3092\u524d\u8005\u306e\u6982\u7b97\u5024\u3068\u3057\u3066\u4f7f\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u308f\u308c\u308b\u3002\u3057\u304b\u3057\u3001HSA\u62e0\u51fa\u304c\u3042\u308b\u5834\u5408\u306f\u4e21\u8005\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u5f97\u308b\u306e\u3067\u3053\u306e\u8aac\u660e\u306f\u660e\u3089\u304b\u306b\u304a\u304b\u3057\u3044(\u305d\u3082\u305d\u3082SS wage\u3092\u5929\u5f15\u304d\u306e\u5bfe\u8c61\u306b\u3059\u308b\u3068\u5929\u5f15\u304d\u4e0d\u8db3\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b)\u3057\u3001\u305d\u306e\u5834\u5408\u306b\u96c7\u7528\u8005\u306b\u9023\u7d61\u305b\u3088\u3068\u3044\u3046\u306e\u306f\u3068\u3093\u3067\u3082\u306a\u3044\u9593\u9055\u3044\u304b\u3064\u7121\u8cac\u4efb\u306a\u8a18\u8ff0\u3067\u3042\u308d\u3046\u3002\u5927\u4f53\u3001HSA\u62e0\u51fa\u3082federal\u306b\u5408\u308f\u305b\u3066\u7d20\u76f4\u306b\u5404\u7a2e\u5dde\u7a0e\u306e\u63a7\u9664\u5bfe\u8c61\u306b\u3057\u3066\u304f\u308c\u3066\u3044\u308c\u3070\u3053\u3093\u306a\u9762\u5012\u3082\u306a\u3044\u306f\u305a\u306a\u306e\u306b\u3001\u52dd\u624b\u306bCalifornia(\u3060\u3051\u3067\u306f\u306a\u3044\u304c)\u72ec\u81ea\u306b\u63a7\u9664\u306e\u4f8b\u5916\u3068\u3057\u3066\u304a\u3044\u3066\u3001\u5b9f\u52d9\u4e0a\u3067\u3082\u3053\u3046\u3044\u3046\u9f5f\u9f6c\u3092\u751f\u3093\u3067\u7d0d\u7a0e\u8005\u306b\u8ff7\u60d1\u3092\u304b\u3051\u308b\u3068\u306f\u8a00\u8a9e\u9053\u65ad\u3067\u3042\u308b\u3002<\/p>\n<p>\u7b46\u8005\u306e\u5b9f\u969b\u306e\u7d4c\u9a13\u3067\u306f\u3001\u307e\u305aerror code SS\u5165\u308a\u306e\u66f8\u985e\u304c\u5c4a\u304d\u3001\u305d\u306e\u5185\u5bb9\u3092\u691c\u8a0e\u3057\u305f\u7d50\u679c\u4e0a\u8ff0\u306e\u3088\u3046\u306bFTB\u306e\u9593\u9055\u3044\u3060\u3068\u78ba\u4fe1\u3057\u305f\u306e\u3067\u53cd\u8ad6\u30ec\u30bf\u30fc\u3092\u9001\u3063\u305f\u306e\u3060\u304c\u3001\u305d\u306e\u5f8c\u534a\u5e74\u304f\u3089\u3044\u3057\u3066\u96fb\u8a71\u304c\u304b\u304b\u3063\u3066\u304d\u3066\u3001CA 540\u306e\u4e0a\u8a18\u90e8\u5206\u3092\u5143\u306b\u4f1a\u793e\u306b\u8acb\u6c42\u3057\u308d\u3068\u8a00\u308f\u308c\u3066\u3057\u307e\u3063\u305f\u3002\u5ff5\u306e\u305f\u3081\u4f1a\u793e\u306b\u3082\u805e\u3044\u3066\u307f\u305f\u304c\u3001\u534a\u3070\u4e88\u60f3\u3057\u3066\u3044\u305f\u3088\u3046\u306b\u300cFTB\u304b\u3089\u9084\u4ed8\u3057\u3066\u3082\u3089\u3046\u3057\u304b\u306a\u3044\u300d\u3068\u305f\u3089\u3044\u56de\u3057\u306b\u3055\u308c\u3001\u91d1\u984d\u3082\u9ad8\u3005\u6570\u5341\u30c9\u30eb\u3060\u3063\u305f\u306e\u3067\u3001\u305d\u308c\u4ee5\u4e0a\u6642\u9593\u3092\u8cbb\u3084\u3059\u30b3\u30b9\u30c8\u306e\u65b9\u304c\u30d0\u30ab\u30d0\u30ab\u3057\u304f\u306a\u3063\u3066\u307b\u307c\u8ae6\u3081\u72b6\u614b\u3067\u653e\u7f6e\u3057\u3066\u3044\u305f(\u306a\u304a\u3001\u4e0a\u306e\u8a71\u304b\u3089\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u53d6\u308a\u623b\u305b\u306a\u3044\u5206\u306fHSA\u62e0\u51fa\u984d\u00d7\u7a0e\u7387\u306a\u306e\u3067\u3001\u8ab0\u306e\u5834\u5408\u3067\u3082\u305b\u3044\u305c\u3044\u6570\u5341\u30c9\u30eb\u306b\u306a\u308b)\u3002\u304c\u3001<a href=\"http:\/\/www.jinmei.org\/blog\/2015\/02\/15\/11647\">\u5225\u4ef6<\/a>\u306e\u305f\u3081\u306b\u7d50\u5c40\u5927\u5143\u306etax return\u3092\u4fee\u6b63\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001California\u5206\u3082\u4fee\u6b63\u7533\u544a\u66f8\u3092\u51fa\u3059\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u3067\u3001\u305d\u306e\u3064\u3044\u3067\u306b\u3082\u3046\u4e00\u5ea6\u3060\u3051\u3068\u601d\u3063\u3066\u3053\u306e\u4ef6\u3082\u4fee\u6b63\u3057\u3066\u307f\u305f\u3002\u305d\u306e\u969b\u306bexplanation(CA Form 540X Part II\u306eline 5)\u306b\u66f8\u3044\u305f\u306e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5185\u5bb9\u3067\u3042\u308b:<\/p>\n<blockquote><p><quote>I changed excess SDI from $161.20 to $191.20.  The latter was my originally reported amount, but FTB reduced it to the former.  I got a call from the FTB and was told that I should get refund from my employer, but it is not correct; neither of my 2 employers in 2013 withdrew more than 1% of my gross wage, but in total it was $1200 (see schedule W2) and exceeded the limit by $191.20.  I in fact contacted my employer to confirm that.<\/quote><\/p><\/blockquote>\n<p>(\u6ce8: \u5177\u4f53\u7684\u306a\u91d1\u984d\u306f\u4e0a\u306e\u8aac\u660e\u4f8b\u306e\u3082\u306e\u306b\u5408\u308f\u305b\u3066\u5909\u66f4\u3057\u3066\u3042\u308b)<\/p>\n<p>\u3044\u307e\u6539\u3081\u3066\u8aad\u307f\u76f4\u3057\u3066\u307f\u308b\u3068\u3001SDI tax\u5bfe\u8c61\u984d\u306fgross wage\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u3044\u3057\u3001W-2\u306e\u3069\u3053\u304b\u306b\u660e\u793a\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u3082\u306a\u3044(\u305f\u3068\u3048\u3070state wage\u306b401(k)\u62e0\u51fa\u984d\u3092\u8db3\u3059\u306a\u3069\u3057\u3066\u81ea\u5206\u3067\u8a08\u7b97\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044)\u306a\u3069\u3001\u3053\u308c\u307e\u3067\u306e\u7d4c\u7def\u304c\u793a\u3059FTB\u306e\u30ec\u30d9\u30eb\u306e\u4f4e\u3055\u3092\u8003\u3048\u308b\u3068\u3053\u308c\u3067\u8aac\u5f97\u3067\u304d\u305f\u306e\u304c\u4e0d\u601d\u8b70\u306a\u304f\u3089\u3044\u3060\u304c\u3001\u7d50\u679c\u3068\u3057\u3066\u306f\u3053\u306e\u4fee\u6b63\u7533\u544a\u3067\u8acb\u6c42\u3057\u305f\u9084\u4ed8\u984d\u5168\u984d(+\u5229\u5b50\u3068\u601d\u308f\u308c\u308b\u308f\u305a\u304b\u306a\u8ffd\u52a0)\u306e\u5c0f\u5207\u624b\u304c\u9001\u3089\u308c\u3066\u304d\u305f\u3002\u4eca\u56de\u306e\u307e\u3068\u3081\u306b\u3042\u305f\u3063\u3066\u8abf\u3079\u305f\u7d50\u679c\u3082\u6d3b\u304b\u3057\u3066\u3044\u307e\u6539\u3081\u3066\u66f8\u304f\u306a\u3089\u3001DE 231TP\u3092\u53c2\u7167\u3057\u3064\u3064\u3001SDI tax\u5bfe\u8c61\u6240\u5f97\u306fSS wage\u3068\u306f\u4e00\u81f4\u3057\u306a\u3044(\u306e\u3067CA Form 540 instruction\u3092\u5b57\u9762\u901a\u308a\u9069\u7528\u3059\u308b\u306e\u306f\u30ca\u30f3\u30bb\u30f3\u30b9\u3067\u3042\u308b)\u3053\u3068\u3001\u3069\u3061\u3089\u306e\u4f1a\u793e\u3082SDI tax\u5bfe\u8c61\u6240\u5f97\u306b\u5bfe\u3057\u3066\u304d\u3063\u3061\u308a1%\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u306a\u3069\u3092\u8aac\u660e\u3057\u305f\u4e0a\u3067\u3001FTB\u304b\u3089\u53d6\u308a\u623b\u3059\u6a29\u5229\u304c\u3042\u308b\u306e\u3060\u3068\u3044\u3046\u3088\u3046\u306a\u4e3b\u5f35\u306b\u306a\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u3064\u3044\u3066\u304d\u305f\u5229\u5b50\u306f\u3001\u5143\u306e\u7533\u544a\u7de0\u3081\u5207\u308a\u306e2014\u5e744\u670815\u65e5\u304b\u3089\u3068\u8003\u3048\u3066\u8a08\u7b97\u3059\u308b\u3068\u5e74\u5229\u7d043%\u3002\u3044\u307e\u3069\u304d\u30ce\u30fc\u30ea\u30b9\u30af\u3067\u3053\u306e\u5229\u7387\u306f\u3042\u308a\u5f97\u306a\u3044\u304f\u3089\u3044\u9ad8\u3044\u306e\u3067\u3001\u8cc7\u7523\u904b\u7528\u306e\u4e00\u74b0\u3060\u3063\u305f\u3068\u601d\u3048\u3070\u3042\u306a\u304c\u3061\u60aa\u304f\u306a\u3044\u7d50\u679c\u3060\u304c\u3001\u91d1\u984d\u304c\u9ad8\u3005\u6570\u5341\u30c9\u30eb\u3067\u306f\u3001\u304b\u304b\u3063\u305f\u624b\u9593\u306e\u6642\u9593\u30b3\u30b9\u30c8\u3060\u3051\u3067\u76f8\u6bba\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306a\u6c17\u304c\u3059\u308b\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u3001\u3059\u3079\u3066\u7d42\u308f\u3063\u305f\u5f8c\u306e\u5f8c\u77e5\u6075\u3068\u3057\u3066\u306f\u3001\u8ee2\u8077\u5f8c\u3059\u3050\u306b\u524d\u306e\u8077\u5834\u306e\u6700\u5f8c\u306e\u7d66\u4e0e\u660e\u7d30\u3092\u63d0\u793a\u3057\u3066\u3001SDI tax\u306e\u305d\u3082\u305d\u3082\u306e\u904e\u5270\u5929\u5f15\u304d\u3092\u9632\u3050\u306e\u304c\u30d9\u30b9\u30c8\u3060\u3063\u305f\u3068\u601d\u3046\u3002\u4eee\u306bFTB\u304c\u3053\u3053\u307e\u3067\u30dc\u30f3\u30af\u30e9\u3067\u306a\u304f\u3001\u306f\u3058\u3081\u304b\u3089\u6b63\u78ba\u306a\u91d1\u984d\u304c\u9084\u4ed8\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u904e\u5270\u306b\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u671f\u9593\u81ea\u4f53\u304c\u640d\u5931\u3067\u3042\u308b\u3057\u3001\u307e\u3057\u3066\u4eca\u56de\u7d4c\u9a13\u3057\u305f\u3088\u3046\u306bFTB\u304c\u904e\u5270\u5fb4\u53ce\u3092\u8a8d\u3081\u306a\u3044\u305b\u3044\u3067\u6226\u3046\u306f\u3081\u306b\u306a\u3063\u305f\u308a\u3059\u308b\u3068\u305d\u306e\u624b\u9593\u3082\u3070\u304b\u306b\u306a\u3089\u306a\u3044\u3002\u3082\u3063\u3068\u3082\u3001\u8ee2\u8077\u5f8c\u306e\u8077\u5834\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u305f\u3068\u3057\u3066\u3001\u305d\u308c\u3092\u304d\u3061\u3093\u3068\u51e6\u7406\u3057\u3066\u304f\u308c\u308b\u304b\u306f\u307e\u305f\u5225\u554f\u984c\u3067\u3001\u7b46\u8005\u304c\u8a00\u3046\u3068\u3053\u308d\u306e&#8221;US quality&#8221;\u304b\u3089\u3059\u308b\u3068\u3001\u3053\u306e\u8fba\u308a\u3082\u304b\u306a\u308a\u671b\u307f\u8584\u3060\u3063\u305f\u308a\u3059\u308b\u306e\u3060\u304c\u2026\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2013\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u3067California FTB(Franchise Tax Board, 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