Tier 1 RRTA/ social security overpayment

[dkelley]

Schedule 3, part 2, line 11 for excess social security and Tier 1 Railroad Retirement:

This box should automatically calculate an overpayment of social security/Tier 1 RRTA.  It does calculate a true Social Security overpayment, but in cases of Railroad employees, it does not calculate a combination of Social Security and Tier 1 overpayments.  Please note that Tier 1 Railroad Retirement is reported in BOX 14 of a W2, not in box 4 where a normal Social Security Payment is calculated.  Tier 1 Railroad Retirement is the same thing as Social Security and should be counted in the same fashion.  Please see IRS tax topic 608 for confirmation and additional details.