@rjs wrote:
Social Security tax withheld from your pay, and shown in box 4 of your W-2, IS subject to federal income tax. You pay income tax on your gross pay (W-2 box 1), without subtracting Social Security tax (box 4) or Medicare tax (box 6). That's the way the tax rules work.
Well, your social security tax is based on your box 3 income. Box 1 and box 3 income may be different in some cases, such as when you contribute to a 401k.
However, there are no tax deductions for paying social security tax, it is not a deductible tax like state income tax, sales tax, or real property tax.
