Railroad Tier 1 and 2 Benefits
Pension contributions, voluntary or mandatory, are not allowed as deductions against income with one exception. Rule 9.14(1) Adjusted Net Monthly Income then look at paragraph D. "Social Security and Medicare tax/mandatory pension deductions (For employees not contributing to Social Security, mandatory pension deductions shall not exceed the current Social Security and Medicare tax rate for employees.)"Let's say the railroad employee is earning $100,000 per year in income. Plug that into his/her wage income slot. Look at Form 1 to see what the Social Security/Medicare deduction that is being provided to that employee.
Add up Tier 1, Tier 2 and any other Retirement/Medicare benefits the employee is contributing. Subtract the Social Security/Medicare amount from the total.
Take the resulting figure and plug it into "Other Income" and uncheck all boxes. You are done.