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Tier 1 RRTA/ social security overpayment
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.
