802.1Q encapsulation is now available on the built-in 10BaseT Ethernet interfaces of the Cisco 2610, 2611, and 2612 with Cisco IOS software 12.2(2)T and subsequent releases. Although this feature has been available on the Cisco 2600/3600 series since the release of Cisco IOS 12.1(5)T, support was previously limited to Fast Ethernet interfaces only. 802.1Q is not supported on any other Cisco 2600/3600 series 10BaseT Ethernet interface.
The answer is YES -- with the proper IOS version
802.1Q encapsulation is now available on the built-in 10BaseT Ethernet interfaces of the Cisco 2610, 2611, and 2612 with Cisco IOS software 12.2(2)T and subsequent releases. Although this feature has been available on the Cisco 2600/3600 series since the release of Cisco IOS 12.1(5)T, support was previously limited to Fast Ethernet interfaces only. 802.1Q is not supported on any other Cisco 2600/3600 series 10BaseT Ethernet interface
Monday's post I had incorrectly stated that 2610-XM's couldn't run the latest IOS's, but that was wrong - they can run more recent IOS versions.