No, Social security tax withheld (box 4 of your form W-2) and medicare tax withheld (box 6) are not deductible.
The Federal Insurance Contributions Act finances Social Security and
Medicare by requiring payroll withholding for most salaried workers in
the United States. By law, both the employer and the employee pay a
portion of this tax that goes into the Social Security trust fund to pay
current beneficiaries.
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