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Announcement 2009-92

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Announcement 2009-92 contains a correction to Notice 2009-80, which contained an incorrect taxable year at the end of the first paragraph.

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									grouping is general category gross income                       Announcement 2009–92                            “Under authority contained in the So-
from sources without the United States and                                                                   cial Security Act (Act), the Commissioner,
the residual grouping is gross income from                         This document contains a correction       Social Security Administration, has deter-
sources with in the United States. * * *                        to Notice 2009–80, 2009–51 I.R.B. 859,       mined and announced (74 55614, dated
                                                                which contained an incorrect year.           October 28, 2009) that the contribution
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                                                                   The first paragraph incorrectly read:     and benefit base for renumeration paid
                         LaNita Van Dyke,                          “Under authority contained in the So-     in 2010, and self-employment income
                    Chief, Publications and                     cial Security Act (Act), the Commissioner,   earned in taxable years beginning in 2010
								
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