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Code · REGISTER · 2016-11-29 · Internal Revenue Service (IRS), Treasury · Notices

Notices. Notice

193 words·~1 min read·/register/2016/11/29/2016-28747

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BILLING CODE 4910-9X-P DEPARTMENT OF THE TREASURY Internal Revenue Service Publication of the Tier 2 Tax Rates AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: Publication of the tier 2 tax rates for calendar year 2017 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act. DATES: The tier 2 tax rates for calendar year 2017 apply to compensation paid in calendar year 2017.
FOR FURTHER INFORMATION CONTACT: Kathleen Edmondson, CC:TEGE:EOEG:ET1, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC 20224, Telephone Number
(202)317-6798 (not a toll-free number). *Tier 2 Tax Rates:* The tier 2 tax rate for 2017 under section 3201(b) on employees is 4.9 percent of compensation. The tier 2 tax rate for 2017 under section 3221(b) on employers is 13.1 percent of compensation. The tier 2 tax rate for 2017 under section 3211(b) on employee representatives is 13.1 percent of compensation. Dated: November 22, 2016. Victoria A. Judson, Associate Chief Counsel (Tax Exempt and Government Entities). [FR Doc. 2016-28747 Filed 11-28-16; 8:45 am]
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