Part III — Request for comments
SECTION 5. DRAFTING
Internal Revenue Bulletin 2010-50 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal authors of this notice are Vicky Tsilas and Timothy L. Jones of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this notice, contact Vicky Tsilas at (202) 622–3980 (not a tollfree call).
Social Security Contribution and Benefit Base for 2011
Notice 2010–86
Under authority contained in the Social Security Act (Act), the Commissioner, Social Security Administration, has determined and announced (75 F.R. 65696, dated October 26, 2010) that the contribution and benefit base for renumeration paid in 2011, and self-employment income earned in taxable years beginning in 2011 is $106,800.
“Old-Law” Contribution and Benefit Base
General
The “old-law” contribution and benefit base for 2011 is $79,200. This is the
December 13, 2010 827 2010–50 I.R.B.
beginning in 2010. This modification reflects a statutory amendment enacted subsequent to the publication of Rev. Proc. 2010–24.
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