Pub. 17, Chapter 5 - Tax Withholding & Estimated Tax
Excess social security or railroad retirement tax
withholding.
You can claim a credit for excess social security or tier 1
railroad retirement tax withholding for 1999 only if your wages from
two or more employers were more than $72,600. See Credit for
Excess Social Security Tax or Railroad Retirement Tax Withheld
in chapter 38.
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