Internal Revenue Bulletin:  2011-52 

December 27, 2011 

EMPLOYMENT TAX


Notice 2011-102 Notice 2011-102

2012 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 2012 and self-employment income earned in taxable years beginning in 2012, and (2) the domestic employee coverage threshold amount for 2012.

Rev. Proc. 2011-62 Rev. Proc. 2011-62

General rules and specifications for substitute forms W-2 and W-3. This procedure provides specifications for the private printing of red-ink and black-and-white paper substitutes for the 2011 revision of Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. It will be reproduced as the next revision of Publication 1141. Rev. Proc. 2010-42 superseded.


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