Im a railroad worker, are my Tier1 and Tier2 Tax from the RRB tax deductible ?

Answer 1

They are only deductible under limited conditions.

Tier 1 deductible only if you had more than 1 employer and your total wages exceeded $97,500. Its treated just like excess social security withheld (ie: the excess is counted as income tax withheld on your 1040).

Tier 2 is also deductible if you worked for more than 1 employer and too much was withheld. The tax treatment for Tier 2 is more complicated however, and an IRS worksheet will have to be completed to see how much can be deducted.