Publication of the Tier 2 Tax Rates

---
identifier: "/us/fr/E9-28331"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Publication of the Tier 2 Tax Rates"
title_number: 0
title_name: "Federal Register"
section_number: "E9-28331"
section_name: "Publication of the Tier 2 Tax Rates"
positive_law: false
currency: "2009-11-27"
last_updated: "2009-11-27"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "E9-28331"
document_type: "notice"
publication_date: "2009-11-27"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
fr_citation: "74 FR 62389"
fr_volume: 74
fr_action: "Notice."
---


#  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 2010 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. section 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 2010 apply to compensation paid in calendar year 2010.

**FOR FURTHER INFORMATION CONTACT:**

Michelle R. Weigelt, CC:TEGE:EOEG:ET1, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 20224, Telephone Number (202) 622-0047 (not a toll-free number).

*Tier 2 Tax Rates:* The tier 2 tax rate for 2010 under section 3201(b) on employees is 3.9 percent of compensation. The tier 2 tax rate for 2010 under section 3221(b) on employers is 12.1 percent of compensation. The tier 2 tax rate for 2010 under section 3211(b) on employee representatives is 12.1 percent of compensation.

Dated: November 18, 2009.

Nancy Marks,

Division Counsel/Associate Chief Counsel, (Tax Exempt and Government Entities).