gloriah5200
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The tier 1 is social security equivalent and the tier 2 contributions are to the pension plan.  These are the amounts taken from your pay for contributions to those two government entities.

 

If you had wages paid to you during the year in addition to the contributions to tier 1 social security equivalent and the tier 2 railroad pension plan, then the federal taxes withheld are on the wages paid.

 

It is just reported on the railroad W2 differently instead of being reported in the boxes like a regular W2 would be since railroad pay is definitely broken down differently.