Internal Revenue Bulletin:  2009-51 

December 21, 2009 

EMPLOYMENT TAX


Notice 2009-80 Notice 2009-80

2010 social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OASDI contribution and benefit base for remuneration paid in 2010 and self-employment income earned in taxable years beginning in 2010, and (2) the domestic employee coverage threshold amount for 2010.

Rev. Proc. 2009-48 Rev. Proc. 2009-48

Specifications are set forth for the private printing of paper and laster-printed substitutes for the February 2009 revisions of Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements. Rev. Proc. 2006-19 superseded.


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