On Nov 16, 8:08 am, 12by8 wrote:
Column headings to spreadsheet a gross wages, fed wthldng, soc.sec.,
medi., state wthldng, total for taxes, net pay. All are totaled at
bottom(eoy); each row represents a pay period. Separate columns calc.
futa and suta per pay period with totals at bottom(eoy).

Aha! That clarifies and changes things significantly. For the
following, I assume that the first pay period starts in row 2 and that
gross wages is in column A and FUTA is in column H.

Implemented formulae with gross wages being $2750. First two pay periods
calc fine at $22 for futa, with total futa of $44. Great! Issues arises in
third period at $2750 when all $22 calcs change to $12 (the actual amount for
period 3 (22+22+12=56).

Yes, I see the problem. Change the periodic FUTA formula to the
following, starting in H2 and copy down:

=if(A2="", "",
min(round(A2*0.8%, 2), max(0, 56-round((sum($A$2:A2)-A2)*0.8%, 2))))

SUM($A$2:A2)-A2 is a little redundant. I did that so that you could
use just the one formula throughout. Alternatively, the formula in H2
could be:

=if(A2="", "", min(round(A2*0.8%, 2), 56))

and the formula starting in H3 (and copy down) could be:

=if(A3="", "",
min(round(A3*0.8%, 2), max(0, 56-round(sum($A$2:A2)*0.8%, 2))))

I added the test for A2="" so that the periodic FUTA will be blank for
periods in which the gross wages have not yet been filled in.

HTH.