Agreed, no. This income is already included in your SS as your 401k contributions were withdrawn from your earnings which were subject to SS and no double counting is allowed.
IOW, lets say you earned 100, paid 7 in SS tax and contributed 5 to your 401k so your net pay was 88. Your SS is based on the 100 that you earned and the 7 of SS tax that you paid. Your income tax you would be based on 95, the 100 you earned less the 5 you contributed to your 401k.
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