[Federal Register Volume 75, Number 228 (Monday, November 29, 2010)] [Notices] [Page 73166] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 2010-29887] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Publication of the Tier 2 Tax Rates AGENCY: Internal Revenue Service, Treasury. ACTION: Notice. ----------------------------------------------------------------------- SUMMARY: Publication of the tier 2 tax rates for calendar year 2011 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 2011 apply to compensation paid in calendar year 2011. FOR FURTHER INFORMATION CONTACT: Kathleen Edmondson, 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 2011 under section 3201(b) on employees is 3.9 percent of compensation. The tier 2 tax rate for 2011 under section 3221(b) on employers is 12.1 percent of compensation. The tier 2 tax rate for 2011 under section 3211(b) on employee representatives is 12.1 percent of compensation. Dated: November 17, 2010. Nancy Marks, Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). [FR Doc. 2010-29887 Filed 11-26-10; 8:45 am] BILLING CODE 4830-01-P