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Notice

Publication of the Tier 2 Tax Rates

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Start Preamble

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Notice.

SUMMARY:

Publication of the tier 2 tax rates for calendar year 2018 as required by section 3241(d) of the Internal Revenue Code. 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 2018 apply to compensation paid in calendar year 2018.

Start Further Info

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 2018 under section 3201(b) on employees is 4.9 percent of compensation. The tier 2 tax rate for 2018 under section 3221(b) on employers is 13.1 percent of compensation. The tier 2 tax rate for 2018 under section 3211(b) on employee representatives is 13.1 percent of compensation.

Start Signature

Dated: November 21, 2017.

Victoria A. Judson,

Associate Chief Counsel (Tax Exempt and Government Entities).

End Signature End Further Info End Preamble

[FR Doc. 2017-25741 Filed 11-29-17; 8:45 am]

BILLING CODE 4830-01-P