[Federal Register Volume 82, Number 229 (Thursday, November 30, 2017)]
[Notices]
[Page 56854]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-25741]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Publication of the Tier 2 Tax Rates

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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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.

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.

    Dated: November 21, 2017.
Victoria A. Judson,
Associate Chief Counsel (Tax Exempt and Government Entities).
[FR Doc. 2017-25741 Filed 11-29-17; 8:45 am]
 BILLING CODE 4830-01-P