Payments made by an employer to you as an employee in a calendar year that are more than the annual wage limitation are not wages. The annual wage limitation is:
Calendar year | Wage limitation |
1951-54 | $3,600 |
1955-58 | 4,200 |
1959-65 | 4,800 |
1966-67 | 6,600 |
1968-71 | 7,800 |
1972 | 9,000 |
1973 | 10,800 |
1974 | 13,200 |
1975 | 14,100 |
1976 | 15,300 |
1977 | 16,500 |
1978 | 17,700 |
1979 | 22,900 |
1980 | 25,900 |
1981 | 29,700 |
1982 | 32,400 |
1983 | 35,700 |
1984 | 37,800 |
1985 | 39,600 |
1986 | 42,000 |
1987 | 43,800 |
1988 | 45,000 |
1989 | 48,000 |
1990 | 51,300 |
1991 | 53,400 |
1992 | 55,500 |
20 C.F.R. §404.1047