Form W-2 - Tier I Medicare Railroad Retirement
1
There are five possible entries in Box 14 of Form W-2 for railroad employees:
  1. RRTA Compensation
  2. Tier I 
  3. Tier II 
  4. Medicare Tax
  5. Additional Medicare Tax

For railroad employees covered by The Railroad Retirement Act (RRTA), the these amounts are in Box 14 with the above descriptions. Enter the above amounts on Form W-2 in the section for Employees covered by the Railroad Retirement Tax Act (RRTA). Boxes 3, 4, 5, 6, and 7 of Form W-2 apply for employees covered under the Federal Insurance Contributions Act (FICA) and should be blank for railroad employees.