Solution : https://service.sap.com/sap/support/notes/378505 (SAP Service marketplace login required)
Key words : 
<-newustax 1    3    2    1   call tax calculation routineutxor 2                  tax authority override post-ustax, upar1 bsi  60            bsi versionupar1 cur  na            override parameters, overriding system-generated technical taxable wage types, retro differenceutxor 1                  tax authority override preparation, processed infotype 221 subtype yana/yawa record, program updates existing sap tables, generated technical tax wage types, additional bsi tax types, generated technical wage types, utility program            releases 46b
Related Notes : 
       
| 521745 | Q&A: Master Note for U.S. Payroll Adjustments. | 
| 489171 | ADJ-US: Missing text button | 
| 441147 | ADJ-US: Tax override allows taxes on TCRT subtype into RT | 
| 433688 | ADJ-US: IT221 EE taxes not taken after Note 378505 | 
| 411780 | Q&A: Master Note for US Tax functionality | 
| 411080 | MSC: Split up of tax includes |