The self-correcting tax calculation feature ensures that your liabilities
for both the new tax and state unemployment insurance are correct for the
current quarter for most employees.
However, if you create no more paychecks with unemployment insurance for an
employee in this quarter, the unemployment insurance liability for the employee
remains too high for that employee. (For example, the employee may have already
reached the maximum annual wage base limit.)
When QuickBooks Assisted Payroll pays your state taxes for the current quarter, it issues you a refund if too much tax has been collected from your bank
account for the current quarter.
Also, if the total tax already paid for past quarters of the current year
is correct, Assisted Payroll issues you a refund of the money it has drawn to
pay the new tax for those past quarters.