U. S. RAILROAD RETIREMENT BOARD 

Mission Statement 

The Railroad Retirement Board’s mission is to 

administer retirement/survivor and unemployment/sickness 

insurance benefit programs for railroad workers and their 

families under the Railroad Retirement Act and the Railroad 

Unemployment Insurance Act. These programs provide 

income protection during old age and in the event of disability, death or temporary unemployment and sickness. The 

Railroad Retirement Board also administers aspects of the 

Medicare program and has administrative responsibilities 

under the Social Security Act and the Internal Revenue Code. 

In carrying out its mission, the Railroad Retirement 

Board will pay benefits to the right people, in the right 

amounts, in a timely manner, and will take appropriate 

action to safeguard our customers’ trust funds. The Railroad 

Retirement Board will treat every person who comes into 

contact with the agency with courtesy and concern, and 

respond to all inquiries promptly, accurately and clearly. 
Introduction 

T he Railroad Retirement Act is a Federal law that provides retirement and disability annuities for

qualified railroad employees, spouse annuities for their

wives or husbands, and survivor benefits for the families

of deceased employees who were insured under the Act.

These benefit programs are administered by the U.S.

Railroad Retirement Board. It also administers the 

Railroad Unemployment Insurance Act, and has administrative responsibilities under the Social Security Act for

certain benefit payments and railroad workers’ Medicare 

coverage. 

This pamphlet describes the retirement and disability

annuities provided for employees under the Railroad

Retirement Act, and the benefits available to their spouses and survivors. Medicare and unemployment-sickness

insurance payments are described in separate pamphlets. 

The information in this pamphlet supersedes earlier

editions. If you have any questions about the information

covered in this pamphlet, or if you want one of the

Railroad Retirement Board’s pamphlets on Medicare or

unemployment and sickness insurance benefits, contact

one of the Board’s field offices. The personnel there will

be glad to answer your questions and explain your benefit

rights. Cities with these offices are listed at the back of 

this pamphlet. 

In addition, a toll-free Help Line is available at

1-800-808-0772, which can be used to obtain the addresses and telephone numbers of the Board’s field offices.

Employees can use the Help Line to obtain statements of

creditable service and compensation, and beneficiaries on

the rolls can use it to request a letter showing their 
current monthly benefit rate or secure a replacement

Medicare card or tax statement. Information on a 

claimant’s unemployment or sickness benefit payments

can also be obtained by using the Help Line, which is

available 24 hours a day, 7 days a week. 

The services listed above, and others, are also available through Benefit Online Services at the Board's Web

Site, www.rrb.gov. Other online services allow users to 

get annuity estimates, review their service and compensation history, and apply for or claim unemployment benefits. These services are part of the Board's plan to implement comprehensive Internet services that will expand

access to information and allow the railroad public to conduct its business with the agency online. In addition, 

many of the Board's publications are available for viewing

and downloading, as is information about benefit requirements, customer service standards and other topics of

interest. 

This pamphlet is issued for the purpose of general 

information. Certain limitations, exceptions, and special 

cases are not covered. 
Contents

Page 

EMPLOYEE AND SPOUSE ANNUITIES . . . . . . . . . . . . . . 1 

Basic Service Requirement........................... 1

Age and Service, Disability and

Supplemental Annuities ........................... 2

Current Connection Requirement..................... 4

Spouse Annuities ................................... 5

Employee and Spouse Annuity Estimates ............. 7

Two-tier Annuities and Dual Benefits ................. 9

Employees with Railroad Retirement

and Social Security Benefits...................... 9

Employees with Public, Non-profit or

Foreign Pensions................................ 11

Workers’ Compensation ........................... 11

Spouses with Dual Benefits .......................... 11

Social Security Benefits ........................... 11

Public Pensions................................... 12

Employee Annuity ................................ 12

Minimum Guaranty for Employee

and Spouse Annuities ............................. 12

Cost-of-living Increases in Employee

and Spouse Retirement Benefits ................... 13

Working After Retirement ........................... 14

Disability Work Restrictions....................... 16

When Annuities Stop ................................ 17

SURVIVOR BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Types of Survivor Benefits ........................... 19

Survivor Annuity Estimates ......................... 22

Survivor Annuity Tiers .............................. 22

Survivors with Dual Benefits......................... 23

Social Security Benefits ........................... 23

Public Pensions................................... 23

Employee Annuity ................................ 24

Cost-of-living Increases in Survivor Annuities ......... 24
Page 

....................... 26

Work and Earnings Limitations ...................... 25

When Survivor Payments Stop

Lump-sum Death Benefits ........................... 27

Residual Lump-sum Payment...................... 28

RETIREMENT AND SURVIVOR INFORMATION. . . . . . . . 29

Applying for an Annuity ............................. 29

Monitoring Retirement and Survivor

Benefit Payments ................................. 33

Right of Appeal ..................................... 33

Garnishment/Property Settlements ................... 33

If Requirements for Benefits Are not Met.............. 34

Railroad Retirement Taxes . .......................... 34

Dual Tax Payments ................................. 36

Dual Railroad Retirement-Social Security Taxes. . . . . 37

Separation or Severance Payments ................. 37

Federal Income Tax ................................. 37

Service and Earnings Records ........................ 38

Military Service................................... 39

Form BA-6 ....................................... 40

FORMULA COMPONENTS. . . . . . . . . . . . . . . . . . . . . . . . . 42

Employee Retirement Annuity........................ 42

Tier I ............................................ 42

Tier II............................................ 46

Amount of Vested Dual Benefit Payment ............ 47

Supplemental Annuity Formula .................... 47

Spouse Annuity ..................................... 48

Tier I ............................................ 48

Tier II............................................ 50

Dual Annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51

Survivor Annuity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51

Tier I ............................................ 51

RAILROAD RETIREMENT ANNUITY

Tier II............................................ 53

U.S. RAILROAD RETIREMENT BOARD OFFICES ...... 55
Employee and

Spouse Annuities 

Basic Service Requirement 

T he basic requirement for a regular employeeannuity is 120 months (10 years) of creditable

railroad service or 60 months (5 years) of creditable railroad service if such service was performed after 1995.

Service months need not be consecutive, and, in some

cases, military service may be counted as railroad service. 

Credit for a month of railroad service is given for

every month in which an employee had some compensated service for an employer covered by the Railroad

Retirement Act, even if only one day's service is performed in the month. (However, local lodge compensation earned after 1974 is disregarded for any calendar

month in which it is less than $25.) Under certain circumstances, additional months of service may be

deemed. 

Covered employers include railroads engaged in

interstate commerce and certain of their subsidiaries,

railroad associations and national railway labor organizations. 

Railroad retirement benefits are based on months of 

service and earnings credits. Earnings are creditable up

to certain annual maximums on the amount of compensation subject to railroad retirement taxes. 

1 
2 

Age and Service, Disability and 

Supplemental Annuities

An AGE AND SERVICE ANNUITY can be paid to: 

Employees with 30 or more years of creditable service.

They are eligible for regular annuities based on age and

service the first full month they are age 60. Early retirement reductions are applied if the employee first became

eligible for a 60/30 annuity July 1, 1984, or later and

retired at ages 60 or 61 before 2002. 

Employees with 10-29 years of creditable service, or

5-9 years, if at least 5 years were after 1995. They are

eligible for regular annuities based on age and service

the first full month they are age 62. Early retirement

annuity reductions are applied to annuities awarded

before full retirement age, which ranges from age 65 for

those born before 1938 to age 67 for those born in 1960

or later, the same as under social security. Reduced 

annuities are still payable at age 62 but the maximum

reduction will be 30% rather than 20% by the year 2022.

The tier II portion of an annuity (as defined on page 9) is

not reduced beyond 20% if the employee had any creditable railroad service before August 12, 1983. (See

pages 43-47 for a detailed explanation of age reductions.) 

An annuity based on age cannot be paid until the 

employee stops railroad employment, files an application

and gives up any rights to return to work for a railroad

employer. 

A DISABILITY ANNUITY can be paid for: 

Total disability, at any age, if an employee is permanently disabled for all regular work and has at least 10 

years (120 months) of creditable railroad service. Employees with 5-9 years of creditable railroad service, if at 
3 

least 5 years were performed after 1995, may qualify for

tier I only (as defined on page 9) before retirement age

on the basis of total disability if they also meet certain

social security earnings requirements. An age reduced

tier II amount would be payable at age 62. 

Occupational disability, at age 60, if an employee has

at least 10 years of railroad service or at any age if the

employee has at least 20 years (240 months) of service,

when the employee is permanently disabled for his or

her regular railroad occupation. A “current connection” 

with the railroad industry is also required for an annuity

based on occupational, rather than total, disability. 

A five-month waiting period beginning with the

month after the month of the onset of disability is

required before any disability annuity payments can

begin. 

While an annuity based on disability is not paid until

an employee has stopped working for a railroad, employment rights need not be relinquished until the employee

attains full retirement age. However, in order for a supplemental annuity to be paid by the Board, or for an eligible spouse to begin receiving annuity payments, a disabled annuitant under full retirement age must relinquish employment rights. 

A SUPPLEMENTAL ANNUITY can be paid at: 

Age 60, if the employee has at least 30 years of creditable railroad service. 

Age 65, if the employee has 25-29 years of railroad

service. 

In addition to the service requirements, a “current

connection” with the railroad industry is required for all

supplemental annuities. Eligibility is further limited to

employees who had some rail service before October

1981. 
4

Current Connection Requirement

An employee who worked for a railroad in at least 12

months in the 30 months immediately preceding the

month his or her railroad retirement annuity begins will

meet the current connection requirement for a supplemental annuity, occupational disability annuity or the

survivor benefits described later in this booklet. (If the

employee died before retirement, railroad service in at

least 12 months in the 30 months before death will meet

the current connection requirement for the purpose of

paying survivor benefits.)

If an employee does not qualify on this basis, but has

12 months’ service in an earlier 30-month period, he or

she may still meet the current connection requirement.

This alternative generally applies if the employee did not

have any regular employment outside the railroad industry after the end of the last 30-month period which

included 12 months of railroad service and before the

month the annuity begins or the date of death. Full or

part-time work for a nonrailroad employer in the interval between the end of the last 30-month period including 12 months of railroad service and the beginning date

of an employee's annuity, or the date of death if earlier,

can break a current connection.

Self-employment in an unincorporated business will

not break a current connection; however, selfemployment can break a current connection if the business is incorporated.

Working for certain U.S. Government agencies--

Department of Transportation, National Transportation

Safety Board, Surface Transportation Board (the former

Interstate Commerce Commission), National Mediation

Board, Railroad Retirement Board, Transportation

Security Administration (as long as work began before

TSA was transferred to Department of Homeland
5

Security on March 1, 2003)--will not break a current connection. Neither State employment with the Alaska

Railroad, so long as that railroad remains an entity of

the State of Alaska, nor non-creditable Canadian railroad service will break a current connection.

A current connection can also be maintained, for purposes of supplemental and survivor annuities, if the

employee completed 25 years of railroad service, was

involuntarily terminated without fault from the railroad

industry, and did not thereafter decline an offer of

employment in the same class or craft in the railroad

industry, regardless of the distance to the new position.

A termination of railroad service is considered voluntary

unless there was no choice available to the individual to

remain in service. Generally, where an employee has no

option to remain in the service of his or her employer,

the termination of the employment is considered involuntary, regardless of whether the employee does or does

not receive a separation allowance. However, each case

is decided by the Board on an individual basis. This

exception to the normal current connection requirements

became effective October 1, 1981, but only for employees

still living on that date who left the rail industry on or

after October 1, 1975, or who were on leave of absence,

on furlough, or absent due to injury on October 1, 1975.

Once a current connection is established at the time

the railroad retirement annuity begins, an employee

never loses it no matter what kind of work is performed

thereafter.

Spouse Annuities

The age requirements for a spouse annuity depend on

the employee’s age and date of retirement and the

employee’s years of railroad service.

If a retired employee with 30 years of service is age 60,

the employee’s spouse is also eligible for an annuity the
6

first full month the spouse is age 60. Certain early

retirement reductions are applied if the employee first

became eligible for a 60/30 annuity July 1, 1984, or later

and retired at ages 60 or 61 before 2002. If the employee

was awarded a disability annuity, has attained age 60

and has 30 years of service, the spouse can receive an

unreduced annuity the first full month she or he is age

60, regardless of whether the employee annuity began

before or after 2002 as long as the spouse’s annuity

beginning date is after 2001.

If a retired employee with less than 30 years of service

is age 62, the employee’s spouse is also eligible for an

annuity the first full month the spouse is age 62. Early

retirement reductions are applied to the spouse annuity

if the spouse retires prior to full retirement age. Full

retirement age for a spouse is gradually rising from age

65 to age 67, just as for an employee, depending on the

year of birth. Reduced benefits are still payable at age

62, but the maximum reduction will be 35% rather than

25% by the year 2022. The tier II portion of a spouse

annuity (as defined on page 9) is not reduced beyond

25% if the employee had any creditable railroad service

before August 12, 1983.

A spouse of an employee receiving an age and service

annuity (or a spouse of a disability annuitant who is otherwise eligible for an age and service annuity) is eligible

for a spouse annuity at any age if caring for the employee's unmarried child, and the child is under age 18 or a

disabled child of any age who became disabled before 

age 22. 

The employee must have been married to the spouse

for at least one year, unless the spouse is the natural

parent of their child, the spouse was eligible or potentially eligible for a railroad retirement widow(er)’s, parent’s

or disabled child’s annuity in the month before marrying

the employee or the spouse was previously married to
7

the employee and received a spouse annuity. However,

entitlement to a surviving divorced spouse, surviving

divorced young mother (father), or remarried widow(er)

annuity does not waive the one-year marriage requirement.

An annuity may also be payable to the divorced wife

or husband of a retired employee if their marriage lasted

for at least 10 years, both have attained age 62 for a full

month and the divorced spouse is not currently married.

The amount of a divorced spouse’s annuity is, in effect,

equal to what social security would pay in the same situation and therefore less than the amount of the spouse

annuity otherwise payable.

Employee and Spouse Annuity Estimates

Railroad employees can get estimates of future annuities for themselves and their spouses through the

Board’s Web site at www.rrb.gov. The estimates are

based on the service and earnings records maintained by

the Board and show the earliest date the employee can

receive a full annuity and, if applicable, the earliest date

he or she can receive a reduced annuity. Employees who

want estimates can also contact the nearest field office of

the Railroad Retirement Board for approximate figures.

Each Board field office can furnish estimates for employees with at least 10 years of railroad service, or 5 years

after 1995. It is not possible to provide a precise amount

if the employee will not be eligible for several years.

The tables on the next page show (1) fiscal year 2005

annuity awards to 30-year employees retiring before full

retirement age and (2) fiscal year 2005 annuity awards

to employees with an average of less than 30 years of

service. 

(continued on page 9)
8 

Table 1.--Fiscal Year 2005 Annuity Awards to 

30-Year Employees Retiring Before Full Retirement Age 

Average Average years 

award of service 

Employee $2,829 35.6 

Employee and spouse $4,013 35.7 

NOTE.--For employees with at least 25 years of service and a current 

connection, a supplemental annuity may be payable. The supplemental annuity amount, for awards after 1974, is $23 plus $4 for each year 

of service over 25 years, up to a maximum of $43 for employees with 

30 or more years of service. Figures in this table and Table 2 on this 

page include supplemental annuity amounts. 

Table 2.--Fiscal Year 2005 Annuity Awards 

Based on Service Averaging Less than 30 Years

Average Average years 

award of service 

Employee full retirement 

age or over $1,714 22.4 

Employee full retirement age 

or over and spouse $2,404 23.9 

Employee under full 

retirement age with less 

than 30 years of service $1,263 17.4 

Employee under full 

retirement age with less 

than 30 years of service 

and spouse $1,700 17.7 

Employee retiring 

because of disability $2,211 24.3 
9 

Two-tier Annuities and Dual Benefits 

Regular railroad retirement annuities are calculated

under a two-tier formula. The annuity formula components for employees and spouses are described in the

section on formulas at the back of this pamphlet. 

The first tier is based on railroad retirement credits 

and any social security credits an employee has

acquired. The amount of the first tier is calculated using

social security formulas, but with railroad retirement

age and service requirements. 

The second tier is based on railroad retirement credits only, and may be compared to the retirement benefits

paid over and above social security benefits to workers in

other industries. 

An additional amount may also be payable as part of

the regular annuity if an employee had at least 120

months of railroad service and acquired sufficient quarters of coverage for an insured status under the Social

Security Act before 1975 and also met certain vesting

requirements. 

Employees with Railroad Retirement and 

Social Security Benefits 

Since 1975, if a retired or disabled railroad retirement annuitant is also awarded social security benefits,

the Social Security Administration determines the

amount due, but a combined monthly dual benefit payment is issued by the Railroad Retirement Board. 

The tier I portion of an employee annuity is based on

his or her combined railroad retirement and social security credits, figured under social security formulas, and

approximates what social security would pay if railroad

work were covered by that system. It is reduced by the

amount of any actual social security benefit paid on the 
10 

basis of the employee’s nonrailroad employment in order

to prevent a duplication of benefits based on social security covered earnings. The tier I amount is also reduced 

in the event a social security benefit is payable to the

employee on the basis of another person’s earnings. This 

reduction follows principles of social security law which,

in effect, limit payment to the higher of any two or more

benefits payable to an individual at one time. An annuitant is required to advise the Railroad Retirement Board

if any benefits are received directly from the Social

Security Administration or if those benefits increase

(other than for an annual cost-of-living increase). 

If an employee qualified for dual benefits before 1975 

and met certain vesting requirements, he or she can 

receive an additional annuity amount, which offsets, in

part, the dual benefit reduction. This additional amount, 

which reflects the dual benefits payable prior to 1975, is

called the vested dual benefit payment. The vested dual 

benefit cannot be paid prior to the date the employee

could begin to receive a social security benefit if he or

she were to file for such a benefit. 

Employees who do not qualify for a vested dual benefit may be eligible for a refund of any excess social security taxes they paid (see page 37). 

Limitations on vested dual benefits.--Vested dual 

benefit payments are funded by annual appropriations

from general U.S. Treasury revenues, rather than the

railroad retirement payroll taxes and other revenues

that finance about 95% of the railroad retirement system’s benefit payments. 

Payment of these vested dual benefits is dependent

on the time and amount of such appropriations. If the 

appropriation in a fiscal year is for less than the estimated total vested dual benefit payments, individual payments must be reduced. 
11 

Employees with Public, Non-profit

or Foreign Pensions 

For employees first eligible for a railroad retirement

annuity and a Federal, State or local government pension after 1985, there may be a reduction in the tier I

amount for receipt of a public pension based, in part or

in whole, on employment not covered by social security

or railroad retirement after 1956. This may also apply

to certain other payments not covered by railroad retirement or social security, such as from a non-profit organization or from a foreign government or a foreign employer, but it does not include military service pensions, payments by the Department of Veterans Affairs, or certain

benefits payable by a foreign government as a result of a

totalization agreement between that government and the

United States. 

Workers’ Compensation 

If an employee is receiving a disability annuity, the

tier I portion may, under certain circumstances, be

reduced for receipt of workers’ compensation or public

disability benefits. 

If an annuitant becomes entitled to any pensions or

benefits as described above, the Board must be notified

immediately. 

Spouses with Dual Benefits 

Social Security Benefits 

The tier I portion of a spouse annuity is reduced for

any social security entitlement, regardless of whether

the social security benefit is based on the spouse's own

earnings, the employee's earnings or the earnings of

another person. This reduction follows principles of

social security law which, in effect, limit payment to the 
12 

higher of any two or more benefits payable to an individual at one time. 

Public Pensions 

The tier I portion of a spouse annuity may also be

reduced for receipt of any Federal, State or local government pension separately payable to the spouse based on

the spouse’s own earnings. The reduction generally does

not apply if the employment on which the pension is

based was covered under the Social Security Act

throughout the last 60 months of public employment.

(This 60-month requirement is being phased in over a

5-year period ending March 1, 2009, and there are some

exceptions.) 

Most military service pensions and payments from

the Department of Veterans Affairs will not cause a

reduction. For spouses subject to the public pension

reduction, the tier I reduction is equal to 2/3 of the

amount of the public pension. 

Employee Annuity 

If both the husband and wife are qualified railroad

employees and either had some railroad service before

1975, both can receive separate railroad retirement

employee and spouse annuities, without a full dual benefit reduction. 

If both the husband and wife started railroad employment after 1974, the amount of any spouse or divorced

spouse annuity is reduced by the amount of the

employee annuity to which the spouse is also entitled. 

Minimum Guaranty for Employee 

and Spouse Annuities 

Under a special minimum guaranty provision, railroad families will not receive less in monthly benefits 
13 

than they would have if railroad earnings were covered

by social security rather than railroad retirement laws.

This guaranty is intended to cover situations in which

one or more members of a family would otherwise be eligible for a type of social security benefit which is not provided under the Railroad Retirement Act. 

For example, social security provides children's benefits when an employee is totally disabled, retired, or

deceased. The Railroad Retirement Act only provides

children’s benefits if the employee is deceased.

Therefore, if a retired rail employee has children who

would otherwise be eligible for a benefit under social

security, the employee's annuity would be increased to

reflect what social security would pay the family, unless

the annuity is already more than that amount. 

Cost-of-living Increases in 

Employee and Spouse Retirement Benefits

After retirement, the tier I portions of both employee

and spouse annuities are generally increased for higher

living costs at the same time, and by the same percentage, as social security benefits. These increases, effective December 1 and included in the January payment,

are triggered under both programs when the Consumer

Price Index rises during the 12 months ending the previous September 30. Generally, if the Index increases by

5%, for example, the tier I portion increases by 5%.

Under certain circumstances, the increase can be based 

on average national wage increases rather than price

increases. 

If an annuitant is receiving both railroad retirement

and social security benefits, the increased tier I portion

is reduced by the increased social security benefit. 

The tier II portions of retired employee and spouse

annuities are normally increased annually by 32.5% of

the increase in the Consumer Price Index. 
14 

Tier II cost-of-living increases are generally payable

at the same time as tier I cost-of-living increases.

Vested dual benefit payments and supplemental annuities are not increased by these cost-of-living adjustments. 

Working After Retirement 

Neither a regular annuity, a supplemental annuity

nor a spouse annuity is payable for any month in which

a retired employee works for an employer covered under

the Railroad Retirement Act, including labor organizations. However, compensation of less than $25 a month

by a local lodge employee will not prevent payment of

the annuity for that month. 

Retired employees and spouses who work for their

last pre-retirement nonrailroad employer are subject to

an earnings deduction. Such employment will reduce

tier II benefits and supplemental annuity payments,

which are not otherwise subject to earnings deductions,

by $1 for each $2 of earnings received, subject to a maximum reduction of 50%. These reductions continue after 

full retirement age. 

Retired employees and spouses who have not yet

attained full social security retirement age, which ranges

from age 65 for those born before 1938 to age 67 for

those born in 1960 or later, may also be subject to additional earnings deductions for any earnings, in or outside

the rail industry, that exceed certain exempt amounts.

The tier I and vested dual benefits of these employee and

spouse annuities are subject to deductions if earnings

exceed the exempt amounts applicable to social security

beneficiaries. Prior to the calendar year in which full

social security retirement age is attained, the deduction

is $1 in benefits for every $2 of annual earnings exceeding an exempt amount ($12,480 in 2006). 
15 

If the employee or spouse has a tier I reduction for

social security benefits, the tier I benefit is not reduced

for excess earnings. 

In the first year in which an employee subject to

these earnings deductions is both entitled to an annuity

and has a non-work month, a full annuity can be paid for

those months in which the employee had low earnings or

did not have substantial self-employment, no matter

what total earnings for the year were. A non-work 

month is one in which the employee neither earns over

1/12th of the annual exempt amount nor has substantial

self-employment. Non-work months can be claimed in 

only one calendar year, which need not necessarily be

the first year of entitlement. 

In the calendar year in which an individual attains

full social security retirement age, deductions of $1 are

made in tier I and vested dual benefits for every $3

earned in excess of an exempt amount ($33,240 in 2006),

but only counting those earnings in the months prior to

the month full retirement age is attained. These tier I 

and vested dual benefit deductions stop effective with

the month full retirement age is attained. 

Earnings received for services rendered, plus any net

earnings from self-employment, are considered when

assessing deductions for earnings. Interest, dividends, 

certain rental income or income from stocks, bonds, or

other investments are not generally considered earnings

for this purpose. 

Annuitants under full retirement age who work after

retirement and expect that their earnings for a year will

be more than the annual exempt amount must promptly

notify the Board and furnish an estimate of their expected earnings in order to prevent an overpayment and

penalties. They should also notify the Board if their

original estimate changes significantly. 
16 

Retired employees and spouses who return to work

for a railroad or for their last pre-retirement nonrailroad

employer must notify the Board, regardless of earnings 

or age. 

A spouse benefit is subject to reductions not only for

the spouse’s earnings, but also for the earnings of the

employee, regardless of whether the earnings are from

service for the last pre-retirement nonrailroad employer

or other post-retirement employment. 

A spouse annuity is not payable for any month in

which the employee’s annuity is not payable, or for any

month in which the spouse works for an employer covered under the Railroad Retirement Act. 

Disability Work Restrictions 

If an annuity is based on disability, there are certain

work restrictions that can affect payment, depending on

the amount of earnings. The annuity is not payable for

any month in which the annuitant works for an employer covered under the Railroad Retirement Act. The 

annuity is not payable for any month in which the annuitant earns more than $400 in any employment or net

self-employment, exclusive of disability-related work 

expenses. Withheld payments will be restored if earnings for the year are less than $5,000 after deduction of

disability-related work expenses. Otherwise, the annuity is subject to a deduction of one month’s benefit for

each multiple of $400 earned over $4,800 (the last $200

or more of earnings over $4,800 count as $400). Failure 

to report such earnings could involve a penalty charge. 

These disability work restrictions cease upon a disabled employee annuitant’s attainment of full retirement 

age. This transition is effective no earlier than full 

retirement age even if the annuitant had 30 years of

service. Earnings deductions continue to apply to those 
17 

working for their last pre-retirement nonrailroad

employer. 

If a disabled annuitant works before full retirement 

age, this may also raise a question about the possibility

of that individual’s recovery from disability, regardless of

the amount of earnings. Consequently, any earnings

must be reported promptly to avoid overpayments, which

are recoverable by the Board and may also include

penalties. 

When Annuities Stop 

Payment of any annuity stops upon the annuitant's

death, and the annuity is not payable for any day in the

month of death. 

A disability annuity stops after the employee recovers

from the disability; it can be reinstated if the disabling

condition recurs. 

A spouse annuity stops if the employee's annuity terminates, or the spouse annuity was based on caring for a

child and the child is no longer under age 18 or disabled

or the child is no longer in the spouse's care. However,

the spouse annuity may continue if she or he is qualified

without the child or it can resume when the spouse

attains a qualifying age. 

While a divorce ends eligibility for a spouse annuity,

a divorced spouse may, under conditions described previously, qualify for a divorced spouse's annuity. 

A divorced spouse’s annuity stops upon remarriage or

upon entitlement to a social security benefit based on

her or his own earnings, if the unreduced social security

benefit is equal to or greater than one-half of the employee’s unreduced tier I amount. A divorced spouse’s annuity may be reduced or stopped if the divorced spouse is

also entitled to a railroad retirement annuity. 
18 

It is important to notify the Railroad Retirement

Board promptly if one of the above changes occurs.

Failure to report can result in an overpayment, which

the Board will take action to recover, sometimes with 

interest or penalties. Failure to report changes promptly

or making a false statement can also result in a fine or

imprisonment. 
Survivor

Benefits

Annuities are payable to surviving widows and widowers, children and certain other dependents.

Lump-sum benefits are payable after the death of a railroad employee only if there are no qualified survivors of

the employee immediately eligible for annuities. With the 

exception of a residual lump-sum death benefit, eligibility

for survivor benefits depends on whether or not the

employee was “insured” under the Railroad Retirement

Act at the time of death. 

An employee is insured if he or she has at least 10

years of railroad service, or 5 years performed after 1995,

and a “current connection” with the railroad industry as

of the month the annuity begins or the month of death,

whichever occurs first. The current connection requirement is described at the beginning of this pamphlet. 

If a deceased employee was not so insured, jurisdiction

of any survivor benefits payable is transferred to the

Social Security Administration and any survivor benefits

are paid by that agency instead of the Board. Regardless

of which agency has jurisdiction, the deceased employee's

railroad retirement and social security credits will be

combined for the purpose of benefit computations. 

Types of Survivor Benefits 

Annuities are payable to widows, widowers, and

unmarried children; in certain cases, benefits are also 

19 
20 

payable to parents, remarried widow(er)s, grandchildren

and surviving divorced spouses. 

WIDOWS’ and WIDOWERS’ ANNUITIES are 

payable at: 

Age 60; age reductions are applied to annuities awarded before full retirement age. The eligibility age for unreduced annuities is gradually rising from age 65 to age 67,

depending on the year of birth. 

Ages 50-59 if the widow(er) is totally and permanently

disabled and unable to work in any regular employment.

The disability must have begun within 7 years after the

employee's death or within 7 years after the termination

of an annuity based on caring for a child of the deceased

employee. A 5-month waiting period is required after the

onset of disability before a disability annuity can begin. 

Any age if the widow(er) is caring for an unmarried

child of the deceased employee under age 18 or a disabled

child of any age who became disabled before age 22. 

Generally, the widow(er) must have been married to

the employee for at least 9 months prior to death, unless

she or he was the natural parent of their child, the

employee's death was accidental or while on active duty in

the U.S. Armed Forces, the widow(er) was potentially

entitled to certain railroad retirement or social security

benefits in the month before the month of death, or the

marriage was postponed due to State restrictions on

divorce due to mental incompetence or similar incapacity. 

Survivor annuities may also be payable to a surviving

divorced spouse, or remarried widow(er). Benefits are 

limited to the amounts social security would pay and

therefore are less than the amount of the survivor annuity

otherwise payable. 
21 

A surviving divorced spouse may qualify if she or he

was married to the employee for at least 10 years, is

unmarried or remarried under the conditions described in 

the next paragraph, and is age 60 or older (50 if disabled).

A surviving divorced spouse who is unmarried can qualify

at any age if caring for the employee’s child and the child

is under age 16 or disabled, in which case the 10-year

marriage requirement does not apply. 

The portion of a survivor annuity equivalent to a social

security benefit may be paid to a widow(er) or surviving

divorced spouse who remarries after age 60, or to a disabled widow(er) or disabled surviving divorced spouse

who remarries after age 50; however, remarriage prior to

age 60 (or age 50 if disabled) would not prevent eligibility

if such remarriage ends. Such social security level benefits may also be paid to a younger widow(er) or surviving

divorced spouse caring for the employee’s child who is

under age 16 or disabled, if the remarriage is to a person

receiving railroad retirement or social security benefits or

the remarriage ends. 

OTHER SURVIVOR ANNUITIES are payable to: 

An unmarried child under age 18. 

An unmarried child age 18 in full-time attendance at

an elementary or secondary school or in approved homeschooling, until the student attains age 19 or the end of

the school term in progress when the student attains age

19. In most cases where a student attains age 19 during

the school term, benefits are limited to the 2 months following the month age 19 is attained. 

An unmarried disabled child over age 18 if the child

became totally and permanently disabled before age 22. 

An unmarried dependent grandchild meeting any of

the requirements described above for a child, if both the

grandchild’s parents are deceased or disabled. 
22 

A parent at age 60 who was dependent on the employee for at least half of the parent’s support. If the employee was also survived by a widow(er), surviving divorced

spouse or child who could ever qualify for an annuity, the

parent's annuity is limited to the amount that social security would pay. 

Survivor Annuity Estimates 

The best way for survivors to obtain an annuity estimate is to visit or telephone the nearest Board field office.

Active or retired employees who are concerned about the

amount of benefits which would be payable to their survivors may also receive estimates from the nearest Board

field office. 

The following information may be helpful in providing

an idea of the amount of potential survivor benefits: 

The average annuity awarded to widow(er)s in fiscal

year 2005, excluding remarried widow(er)s and surviving

divorced spouses, was $1,412 a month. Children received 

$1,023 a month, on the average. Total family benefits for

widow(er)s with children averaged $2,916 a month. The 

average annuity awarded to remarried widow(er)s or surviving divorced spouses in fiscal year 2005 was $802 a

month. 

Survivor Annuity Tiers 

Survivor annuities, like retirement annuities, consist

of tier I and tier II components. 

Tier I is based on the deceased employee's combined

railroad retirement and social security credits, and is generally equivalent to the amount that would have been

payable under social security. 
23 

Tier II amounts are percentages of the deceased

employee's tier II amount, as described in the section on

formulas at the back of this pamphlet. 

Survivor annuity amounts may also be determined

under certain minimum provisions which guarantee that

a widow(er)’s annuity will be at least equal to the two-tier

benefit the deceased employee would have received at the

time of the award of the widow(er)’s annuity, minus certain reductions including those for age and receipt of

social security benefits, and no less than the spouse annuity she or he was receiving just prior to the employee’s

death. 

Survivors with Dual Benefits 

Social Security Benefits 

The tier I portion is reduced by the amount of any

social security benefits received by a survivor annuitant,

even if the social security benefits are based on the survivor’s own earnings. This reduction follows the principles of social security law which, in effect, limit payment

to the higher of any two or more benefits payable to an

individual at one time. When both railroad retirement 

annuities and social security benefits are payable, they

are generally combined into a single payment issued

through the Board. A survivor annuitant must notify the

Board if any benefits are received directly from the Social

Security Administration or if those benefits increase

(other than for an annual cost-of-living increase). 

Public Pensions 

The tier I portion of a widow(er)’s annuity may be

reduced for receipt of any Federal, State or local government pension based on the widow(er)’s own earnings. The 

reduction generally does not apply if the employment on 
24 

which the pension is based was covered under the Social

Security Act throughout the last 60 months of public

employment. (This 60-month requirement is being

phased in over a 5-year period ending March 1, 2009, and

there are some exceptions.) 

Most military service pensions and payments from the

Department of Veterans Affairs will not cause a reduction. For those subject to the public pension reduction,

the tier I reduction is equal to 2/3 of the amount of the

public pension. 

Employee Annuity 

If a widow(er) is qualified for a railroad retirement

employee annuity as well as a survivor annuity, a special

guaranty applies in some cases. If both the widow(er) and

the deceased employee started railroad employment after

1974, the survivor annuity payable to the widow(er) is

reduced by the amount of the employee annuity. 

If either the deceased employee or the survivor annuitant had some service before 1975 but had not completed

120 months of railroad service before 1975, the employee

annuity and the tier II portion of the survivor annuity

would be payable to the widow(er). The tier I portion of

the survivor annuity would be payable only to the extent

that it exceeds the tier I portion of the employee annuity. 

If either the deceased employee or the survivor annuitant completed 120 months of railroad service before

1975, the widow or dependent widower may receive both

an employee annuity and a survivor annuity, without a

full dual benefit reduction. 

Cost-of-living Increases in Survivor Annuities 

Cost-of-living increases, effective December 1 and

included in the January payment, are made on the basis

of increases in national prices or, in some circumstances, 
25 

average national wages, and calculated the same way as

cost-of-living increases in employee and spouse annuities. 

However, in the case of widow(er)s' annuities computed on the basis of the initial minimum amount provided

under 2001 legislation, the monthly amount will not

increase until the amount payable under previous law

plus subsequent cost-of-living increases is higher than the

initial minimum amount. 

Work and Earnings Limitations 

A survivor annuity is not payable for any month the

survivor works for an employer covered under the

Railroad Retirement Act. 

Survivors who are receiving social security benefits

have their railroad retirement annuity and social security

benefit combined for earnings limitations purposes. Prior 

to the calendar year in which full retirement age is

attained, there is a deduction of $1 in benefits for every $2

earned over an exempt amount ($12,480 in 2006). The 

deduction is $1 for every $3 earned over an exempt

amount ($33,240 in 2006) for the months in the calendar

year in which the individual attains full retirement age,

up to the month of attainment. Work deductions stop

effective with the month full retirement age is attained.

In the first year in which a survivor is both entitled to an

annuity and has a non-work month, a full annuity can be

paid for those months in which the survivor had low earnings or did not have substantial self-employment, no matter what total earnings for the year were. 

As work and earnings may affect the payment of an

annuity, they must be reported promptly to the Board in

order to prevent potential overpayments. 

These earnings restrictions do not apply to disabled

widow(er)s under age 60 or to disabled children. 
26 

However, any work or earnings by a disability annuitant

must be reported and are reviewed to determine whether

they indicate recovery from the disability. 

When Survivor Payments Stop 

Payments stop upon death, and no annuity is payable

for the month of death. 

A widow(er)’s annuity or surviving divorced spouse’s

benefit stops if (1) the annuity was based on caring for a

child under age 18 (16 for a surviving divorced spouse) or

a disabled child and the child is no longer under age 18

(16 for a surviving divorced spouse) or disabled or in the

care of the widow(er) or surviving divorced spouse and the

widow(er) or surviving divorced spouse is still under age

60, or (2) the annuity was based on disability and the beneficiary recovers from the disability before age 60. A disability annuity can be reinstated if the disability recurs

within seven years and the widow(er) is still under age

60. Remarriage will reduce a widow(er)’s annuity rate,

and, in some cases, prevent payment. 

A child’s or grandchild’s annuity will stop if he or she

(1) marries, (2) reaches age 18, or (3) recovers from the

disability on which his or her annuity was based. If the 

child is 18 and a full-time elementary or high school student, the annuity stops upon graduation from high school,

attainment of age 19, or the end of the first school term

after attainment of age 19. In most cases where a student 

attains age 19 during the school term, benefits are limited

to the two months following the month age 19 is attained. 

A parent's survivor annuity may stop upon remarriage; in certain cases, a remarried parent is entitled to a

tier I benefit. 
27 

Any of the above occurrences must be reported

promptly to the Board in order to prevent an overpayment. 

Lump-sum Death Benefits 

A lump-sum death benefit is payable to certain survivors of an employee with 10 or more years of railroad

service, or less than 10 years if at least 5 years were after

1995, and a current connection with the railroad industry

if there is no survivor immediately eligible for an annuity

upon the employee’s death. 

The amount payable depends primarily on whether

the deceased employee was credited with 10 years of service before January 1, 1975, in which case the average

benefit payable is about $900. In all other cases where a 

lump sum is payable, the benefit is $255. 

If the employee had 10 years of service prior to 1975,

the lump-sum benefit is payable to the widow(er) if she or

he were either living with or supported by the employee

at the time of death, or if the employee were under a court

order for support. If the employee was not survived by a

qualified widow(er), the benefit may be paid to the funeral

home or the payer of the funeral expenses, but the

amount paid cannot exceed the actual costs involved. If 

the employee did not have 10 years of service before 1975,

the lump sum is payable only to the widow(er) living in

the same household as the employee at the time of the

employee’s death. 

If the employee had less than 10 years of service but

had 5 years after 1995, he or she must have met social

security’s insured status requirements for the lump sum

to be payable. 

If a widow(er) is eligible for monthly benefits at the

time of the employee’s death, but the widow(er) had

excess earnings deductions which prevented annuity pay-
28 

ments or for any other reason did not receive monthly

benefits in the 12-month period beginning with the month

of the employee’s death totaling at least as much as the

lump sum, the difference between the lump-sum benefit

and monthly benefits actually paid, if any, is payable in

the form of a deferred lump-sum benefit. 

Residual Lump-sum Payment 

The railroad retirement system also provides, under

certain conditions, a residual lump-sum death benefit

which ensures that a railroad family receives at least as

much in benefits as the employee paid in railroad retirement taxes before 1975. This benefit is, in effect, a refund 

of an employee’s pre-1975 railroad retirement taxes, after

subtraction of any benefits previously paid on the basis of

the employee’s service. This benefit is seldom payable. 
Retirement and 

Survivor Information 

Applying for an Annuity 

A pplications for railroad retirement or survivorbenefits are generally filed at one of the Board's

field offices, or with a traveling Board representative at

a customer outreach program service location, or by telephone and mail. The Board accepts applications up to

three months in advance of an annuity beginning date.

However, applications for employee disability annuities

may not be filed until an employee is no longer in compensated service. Compensated service includes the

receipt of pay for time lost, some wage continuation payments, or any other employer compensation preventing

the payment of railroad retirement benefits. 

Railroad employees can also get estimates of their

future annuities over the Internet. Employees can

access this service by visiting the Board’s Web site at

www.rrb.gov and clicking on “Benefit Online Services”

for directions on establishing an RRB Internet Services 

account. 

Persons applying for railroad retirement benefits will

be automatically enrolled in the U.S. Treasury’s Direct

Deposit Program, which electronically transfers Federal

payments into individuals’ checking or savings accounts.

However, Direct Deposit waivers are available to individuals who state that Direct Deposit would cause a

hardship, and to individuals without bank accounts. 

29 
30 

Under the Board’s Customer Service Plan, employees

and spouses who file for their annuity in advance will

receive their first payment, or a decision, within 35 days

of the beginning date of their annuity. If they did not

file in advance, they will receive their first payment, or a

decision, within 65 days of the date the application was

filed. Applicants for disability annuities will receive a

decision within 105 days of the date they filed their

application; if they are entitled to disability benefits,

they will receive their first payment within 25 days of

the date of the decision or the earliest payment date,

whichever is later. Those filing for a railroad retirement

survivor annuity or lump-sum benefit will receive the

first payment, or a decision, within 65 days of the date

the application was filed, or entitlement to benefits

began, if later. Those already receiving a spouse annuity

will receive the first payment, or a decision, within 35

days of the date the Board receives notice of the employee’s death. 

To expedite filing, applicants should contact their

local Board office for a pre-retirement consultation.

Certain documents are required when filing a railroad

retirement annuity application, such as: 

For Employees and Spouses: 

9Proof of an employee’s age. 

9Proof of any military service. 

9Proof of marriage if the spouse is eligible or will 

shortly become eligible for a spouse annuity. A divorced 

spouse must also furnish proof of divorce from the 

employee. 

9Proof of the spouse’s or divorced spouse’s age. 

9Proof of a child’s relationship and age, if the spouse is 
31 

applying for an annuity based on caring for the employee’s child. 

9 Notice of any social security benefit award or other 

social security claim determination. 

9Banking information for Direct Deposit of benefit 

payments. 

The best proof of age is a certified copy of a civil or

church document recorded at or close to the time of 

birth. The best proof of marriage is a certified copy of

the public or church record or the original marriage certificate. A divorced spouse would be expected to furnish

a certified copy of the final divorce decree. Proof of military service may be a certificate of discharge, or any official military record that shows the dates of service. 

Employees are encouraged to file proofs of age, and

especially of any military service, well in advance of

retirement in order to expedite the annuity application

process and avoid delays resulting from inadequate

proofs. 

Applicants for disability annuities are required to

submit supporting medical information. They are sometimes asked to take a special medical examination given

by a doctor designated by the Board. 

An annuity is payable as of the first full month

throughout which the employee and/or spouse is age 60,

or age 62 in the case of reduced annuities. An annuity is

payable the first day of the month full retirement age is

attained in the case of unreduced annuities with less 

than 30 years of service. 

The retroactivity of a retirement annuity application

is limited to one year for disability annuities and six

months for full age annuities. There is generally no

retroactivity for reduced age annuities. 
32 

Any social security benefits due the retired employee

or family member which begin after 1974 are paid

through the Railroad Retirement Board. Even though

the Board processes payment, the Social Security

Administration is responsible for all adjudication. 

For Survivors: 

9A widow(er) must furnish proof of age, proof of marriage and proof of the employee's death. A surviving

divorced spouse must furnish proof of divorce from the

employee. If applying for a disability annuity, the

widow(er) must also provide supporting medical evidence. A parent must furnish proof of relationship to the

employee and proof of support from the employee. 

9If children are eligible for benefits, proof of the relationship and age of each child is needed. If a child is 

over age 18 and disabled, supporting medical evidence is

required. Eighteen-year old students must provide proof

of full-time elementary or high school attendance. A 

stepchild of the employee must furnish proof of dependency on the employee. 

Retroactivity of a survivor annuity application is one

year for disabled widow(er)s and six months for full

retirement age widow(er)s, mothers (fathers), children

and parents. Retroactivity for widow(er)s ages 60-61 is

six months if it does not increase the age reduction (this

does not apply to surviving divorced spouses or remarried widow(er)s). Otherwise, there is generally no

retroactivity for reduced age widow(er)s’ annuities.

Lump-sum death benefit applications must be filed within two years after the death of the employee. There is no 

time limit on filing for a residual payment. 
33 

Monitoring Retirement and Survivor 

Benefit Payments

Under several monitoring programs now in effect, the

Board maintains contact with retirement and survivor 

beneficiaries in order to ensure the reporting of events

which would require suspension or termination of

monthly benefits. The records of beneficiaries are also 

checked with the Social Security Administration because

annuities may be affected by nonrailroad earnings and

because entitlement to social security benefits affects the

amount of all annuities. 

Right of Appeal 

Persons who believe that their claims have not been 

adjudicated correctly may ask for reconsideration from

the Board unit that denied the claim. If not satisfied 

with that review, the applicant may appeal to the

Board’s Bureau of Hearings and Appeals. 

Further appeals can be carried to the three-member

Board itself, and beyond the Board to Federal courts.

The Board’s field office personnel will explain these

appeals procedures and the time limits on filing appeals

to those seeking reconsideration of their claims. 

Garnishment/Property Settlements 

Garnishment 

Certain percentages of an employee, spouse or survivor annuity may be subject to legal process (i.e., garnishment) to enforce an obligation for child support

and/or alimony payments. 

Property Settlements 

Employee tier II benefits, vested dual benefits and 
34 

supplemental annuities are subject to court-ordered property settlements in proceedings related to divorce, annulment or legal separation. Tier I benefits are not subject to

property settlements. 

If Requirements for Benefits Are not Met 

Retirement annuities are not payable by the Board

unless the employee has 60 months of creditable service

after 1995 or 120 months of service at any time. Service 

includes any creditable military service. 

Survivor annuities are not payable unless the employee had a current connection with the railroad industry

and either 60 months of creditable service after 1995 or 

120 months of service at any time. 

In either of the above circumstances, if the requirements are not met, the employee's railroad retirement

credits are transferred to the Social Security

Administration and treated as social security credits.

Benefits paid by that agency would accordingly take into

account both railroad and social security covered earnings. 

The Railroad Retirement Act does not allow a former 

railroad employee to withdraw his or her retirement taxes.

Like social security taxes, railroad retirement taxes are

not refundable unless retirement tax withholding has

exceeded annual maximums. 

Railroad Retirement Taxes 

By law, railroad retirement tier I payroll taxes are

coordinated with social security taxes and increase automatically when social security taxes rise. Employees and

employers pay tier I taxes which are the same as social

security taxes. In addition, both employees and employers

pay tier II taxes to finance railroad retirement benefit

payments over and above social security levels. 
35 

Table 3.--2006 Regular Railroad Retirement Taxes 

Maximum 

annual 

Tax rate taxable 

earnings 

Tier I 

Employees 

and Employers 7.65%* $94,200 

Tier II 

Employees 4.40% $69,900 

Employers 12.60% $69,900 

Annual regular taxes 

on employees earning $94,200 

Tier I Tier II Total 

Employees $7,206.30 $3,075.60 $10,281.90 

Employers $7,206.30 $8,807.40 $16,013.70 

* The tier I tax rate is divided into 6.20% for railroad retirement and 

1.45% for Medicare hospital insurance. The 2006 maximum earnings 

base for railroad retirement is $94,200 and the Medicare hospital insurance tax is applied to all earnings. Consequently, employee and 

employer contributions continue to be made at the 1.45% rate, even 

after the employee has earned $94,200. 
36 

The tier I tax on rail employers and employees is

7.65% in 2006. The tier II tax on employees is 4.40%.

The tier II tax rate on rail employers, rail labor organizations and rail employee representatives is 12.60% in

2006. An employee representative is a labor official of a

noncovered labor organization who represents employees

covered under the Acts administered by the Railroad

Retirement Board. 

Beginning with the taxes payable for calendar year

2004, tier II taxes on both employers and employees are

based on the ratio of certain asset balances to the sum of 

benefits and administrative expenses (the average

account benefits ratio). Depending on the average

account benefits ratio, tier II taxes for employers range

between 8.20% and 22.10%, while the tier II tax rate for

employees is between 0% and 4.90%. 

Railroad retirement taxes apply to earnings on an

annual basis. The amounts of earnings subject to these

taxes are determined annually on the basis of national

wage levels. 

Dual Tax Payments 

Since 1975, railroad employees who also worked for a

social security covered employer in the same year may,

under certain circumstances, receive a tax credit equivalent to any excess social security taxes withheld. 

Employees who worked for two or more railroads in a

year, or who had tier I taxes withheld from their

Railroad Retirement Board sickness insurance benefits 

in addition to their railroad earnings, may be eligible for

a tax credit of any excess tier I or tier II railroad retirement taxes withheld. Employees who had tier I taxes

withheld from their supplemental sickness benefits may

also be eligible for a tax credit of any excess tier I tax.

Such tax credits may be claimed on an employee's

Federal income tax return. 
37 

Employees who worked for two or more railroads, or

had both railroad retirement and social security taxes

withheld from their earnings, should see Internal

Revenue Service publication 505, Tax Withholding and

Estimated Tax, for information on how to figure any

excess railroad retirement or social security tax withheld. 

Dual Railroad Retirement-Social Security

Taxes Paid, 1951-74 

An employee with 10 or more years of railroad service

who is not entitled to a vested dual benefit payment may

be entitled to a refund of excess social security taxes if

his or her combined taxable earnings from the railroad

retirement and social security systems in any year in the

period 1951-1974 exceeded a maximum annual amount

creditable under the Railroad Retirement Act. Eligible

employees will receive their refunds from the Board at

retirement without applying for them. In the event an 

employee should die before receiving the refund, payment will be made to the employee's survivors. 

Separation or Severance Payments 

A lump sum, approximating railroad retirement

tier II payroll taxes deducted from separation or severance payments, may be paid upon retirement to employees meeting minimum service requirements, or their survivors, to the extent the separation or severance payments did not yield additional railroad retirement service or earnings credits. The lump-sum provision applies

to separation and severance payments made after 1984. 

Federal Income Tax on 

Railroad Retirement Benefits

The tier I portion of a railroad retirement annuity

that is actually equivalent to a social security benefit is 
38 

treated as a social security benefit for Federal income 

tax purposes. Depending on the amount of other income

received in the taxable year, a portion of these benefit

payments may be subject to Federal income tax. 

Tier I benefits exceeding social security benefits, such

as retirement benefits payable between ages 60 and 62,

and many occupational disability annuities, plus the

tier II portions of railroad retirement annuities, vested

dual benefits, and supplemental annuities paid by the

Board are treated like private and public service pensions for Federal income tax purposes. The Railroad 

Retirement Act specifically exempts benefits paid by the

Board from State and local income tax. 

The Railroad Retirement Board and the Social 

Security Administration issue tax information statements to annuitants each January. In the absence of a 

request not to withhold, taxes are withheld from U.S. citizens or residents whose railroad retirement benefits in 

excess of the social security equivalent level total more

than certain annual threshold amounts. Any amounts

withheld during the taxable year are reflected on the

annual statements. 

Service and Earnings Records 

The Railroad Retirement Board maintains a record of 

all covered railroad service and creditable earnings after

1936. The information is recorded under the employee's

social security account number used by the employer to

report service and compensation to the Board. 

Additional service months may be deemed in some

cases where an employee does not actually work in every

month of the year. For additional service months to be 

deemed, the employee's compensation for the year, up to

the tier II maximum, must exceed an amount equal to

1/12 of the tier II maximum multiplied by the number of

service months actually worked. The excess amount is 
39 

then divided by 1/12 of the tier II maximum; the result,

rounded up to a whole number, yields the number of

deemed service months. The employee must be in an

employment relation (on an approved leave of absence)

with a covered railroad employer, or be an employee representative, during a deemed service month. An employee may never be credited with more than 12 service

months in any calendar year. 

Except for benefits paid for on-the-job injuries, sickness benefits are subject to tier I railroad retirement

taxes if paid within 6 months after the month in which

the employee last worked. They are credited as compensation for tier I benefits, but are not credited as service 

months. 

Military Service 

Military service may be credited towards retirement

benefits under certain conditions. To be creditable as 

compensation under the Railroad Retirement Act, service

in the U.S. Armed Forces must be preceded by railroad

service in the same or preceding calendar year. With the 

exceptions noted, the employee must also have entered

active military service when the United States was at

war or in a state of national emergency or have served in

the Armed Forces involuntarily. 

The war and national emergency periods that affect

current entitlements are: 

z September 8, 1939, to June 14, 1948. 

z December 16, 1950, to September 14, 1978. 

z August 2, 1990, to date as yet undetermined. 

If military service began during a war or national

emergency period, any active duty service the employee

was required to continue in beyond the end of the war or

national emergency is creditable, except that voluntary

service extending beyond September 14, 1978, is not 
40 

creditable. Railroad workers who voluntarily served in

the Armed Forces between June 15, 1948, and 

December 15, 1950, when there was no declared national

state of emergency, can be given railroad retirement

credit for their military service if they performed railroad service in the year they entered or the year before

they entered military service, and if they returned to rail

service in the year their military service ended or in the

following year and had no intervening nonrailroad

employment. 

Employees with military service are encouraged to

contact the Board well in advance of retirement regarding required proof of military service. 

Form BA-6 

Each year, employees in the industry receive a

Certificate of Service Months and Compensation (Form

BA-6) from the Board. This statement is important

because it provides both a current and cumulative record

of an employee's railroad service and compensation. It 

includes deemed service months, separation allowances

and severance payments as well as miscellaneous compensation, such as taxable sickness payments. It also 

includes the cumulative amounts of railroad retirement 

payroll taxes paid by the employee over and above social

security equivalent payroll taxes, and reflects creditable

military service if the service has previously been reported to the Board. The BA-6 form should be carefully

reviewed to make sure that it is correct. Employees can

view their individual railroad retirement records of service months and compensation via the Board’s Web site.

This service, called “Service and Compensation History,”

can be accessed by visiting the Board’s Web site at

www.rrb.gov and clicking on “Benefit Online Services.”

This electronic alternative does not replace Form BA-6

but makes the same information available online. 

If an employee disagrees with the information shown

on the BA-6 form, he or she should write to the Board as 
41 

early as possible. The law limits to 4 years the period

during which corrections can be made. All letters concerning BA-6 forms must show the employee's social

security number and should be addressed to: 

Protest Unit - CESC 

U.S. Railroad Retirement Board 

844 North Rush Street 

Chicago, Illinois 60611-2092 
Railroad Retirement Annuity

Formula Components 

T he following describes railroad retirement annuity formula components as applied to new

awards. The cost-of-living adjustments applied to annuities are described in previous pages of this pamphlet. 

Employee Retirement Annuity 

The amount of a regular annuity is the total of portions which are computed separately under different formulas and called tiers, plus any vested dual benefit payment also due. 

Tier I 

The first tier is calculated in generally the same way

as a social security benefit. Any social security credits

of an employee are combined with his or her railroad

retirement credits for tier I computation purposes. 

In computing tier I, an employee's creditable earnings are adjusted to take into account the changes in

wage levels over a worker's lifetime. This procedure,

called indexing, increases creditable earnings from past

years to reflect average national wage levels just prior

to the employee's first year of eligibility. The adjusted

earnings are used to calculate “average indexed monthly

earnings,” and a formula is applied to determine the

gross tier I amount. 

42 
43 

For those first eligible in 2006, the gross tier I is

equal to: 

z 90% of the first $656 of average indexed monthly

earnings, plus 

z 32% of the amount of these earnings over $656

up to $3,955, plus 

z 15% of these earnings in excess of $3,955. 

For employees with less than 10 years of railroad service, tier I benefits are calculated only if the employee

has at least 5 years of service after 1995 and an “insured

status” under Social Security Act rules (usually 40 quarters of coverage), counting both railroad retirement and

social security covered earnings. 

Delayed retirement credits.--Tier I benefits are 

increased for each month an employee delays retirement

past full retirement age up until age 70. For those who 

attain full retirement age on January 1, 2005, or later

with a date of birth January 2, 1940, through January 1,

1941, the delayed retirement credit is 7/12 of 1% per

month. For those with a date of birth of January 2,

1941, through January 1, 1943, the delayed retirement

credit is 5/8 of 1 percent per month. For those who 

attain full retirement age in later years, the delayed

retirement credit gradually increases every other year

until it becomes 8% per year beginning in 2008 (earned

in 2008 but payable effective 2009). 

Age reductions.--For employees retiring between age

62 and full retirement age with less than 30 years of service, age reductions are applied separately to the components of an annuity. As mentioned earlier, the full

retirement age is gradually rising from 65 to 67, depending on the year of birth (see Table 4 on page 45). The

maximum annuity reduction for retirement at age 62 is

gradually increasing from 20% to 30%. 

The full retirement age for employee and spouse ben-
44 

efits increases from 65 to 66 and from 66 to 67 at the 

rate of two months per year over two separate six-year

periods. These changes also affect how reduced benefits

are computed for early retirement. The increase in full 

retirement age from age 65 to age 66 affects those people

who were born in the years 1938 through 1942. The full 

retirement age will remain at age 66 for people born in

the years 1943 through 1954. The increase in full retirement age from age 66 to age 67 affects those who were

born in the years 1955 through 1959. For people who

were born in 1960 or later the full retirement age will be

age 67. 

Reduced benefits continue to be available but at 

greater reductions. The early-retirement reduction factor for an employee is 1/180 for each of the first 36

months of the reduction period regardless of the age of

initial entitlement and decreases to 1/240 for each month

(if any) over 36, as mentioned earlier. This will result in 

a gradual increase in the reduction at age 62 to 30% for

an employee once the age 67 retirement age is in effect. 

Age reductions are required in the tier I annuity

amounts of 30-year employees who retired at ages 60-61

before 2002 and attained age 60 or completed 30 years of

service after June 1984. The age reductions are applied

only to the tier I annuity portion. If an employee affected by this provision was born before 1938 and attained

60/30 eligibility after December 1985, tier I is permanently reduced by approximately 20%. For those born 

after 1937 who retired before 2002, the reduction gradually increased as described earlier. In both cases, the 

tier I amount is frozen until the first month throughout

which the employee is age 62. It is then recomputed to

reflect interim increases in national wage levels and will

become subject to future cost-of-living increases. There 

is no reduction if the employee retired at age 62 or older

with 30 years of service, or at age 60 with 30 years of

service and retirement is after 2001. 
45 

Table 4.--Employee Retiring with 

Less than 30 Years of Service 

Annuity 

Full retirement reduction at 

Year of birth age age 62 

1937 or earlier 65 20.00% 

1938 65 and 2 months 20.833% 

1939 65 and 4 months 21.667% 

1940 65 and 6 months 22.50% 

1941 65 and 8 months 23.333% 

1942 65 and 10 months 24.167% 

1943 through 1954 66 25.00% 

1955 66 and 2 months 25.833% 

1956 66 and 4 months 26.667% 

1957 66 and 6 months 27.50% 

1958 66 and 8 months 28.333% 

1959 66 and 10 months 29.167% 

1960 or later 67 30.00% 

Workers’ compensation or public disability benefit 

reductions.--For employees who are under age 65 and

receiving a disability annuity, the tier I amount is, under

certain circumstances, reduced for receipt of workers’

compensation or public disability benefits. 

Social security reductions.--After any required age

reduction, the tier I amount is reduced by the amount of

any social security benefits also payable but not to an

amount below zero. 

Reductions for public, non-profit or foreign 

pensions.--For employees who attain eligibility for both 

tier I benefits and certain government pension or other 

payments after 1985, a reduction may be required 
46 

for receipt of a public pension based, in part or in whole,

on employment not covered by railroad retirement or

social security after 1956. This also applies to payments

from a non-profit organization or from certain foreign

governments or employers. Usually, an employee’s tier I

benefit will not be reduced by more than 1/2 of his or her

pension from noncovered employment. However, if the

employee is under age 65 and is receiving a disability

annuity, the tier I benefit may be reduced by an additional amount if the pension from noncovered employment is a public disability benefit. 

Tier II 

The second tier of a regular annuity is computed

under a separate formula, and is based on railroad service alone. Tier II benefits are equal to seven-tenths of

1 percent of the product which is obtained by multiplying an individual’s years of service by such individual’s

average monthly compensation using the tier II tax base

in the 60 months of highest earnings. The tier II component is reduced by 25% of any gross employee vested

dual benefit amount due. 

Age reductions.--Age reductions required for those

employees retiring between age 62 and full retirement

age with less than 30 years of service are also applied to

the tier II component of an annuity. The reduction is 

1/180 for each of the first 36 months the employee is

under full retirement age when his or her annuity begins

and 1/240 for each additional month. 

Full retirement age is gradually rising as mentioned

earlier. However, if an employee had any creditable railroad service before August 12, 1983, the retirement age

for tier II purposes will remain 65. 

Employees with 5-9 years of creditable service, if at

least 5 years were after 1995, are eligible for tier II benefits the first full month they are age 62. Their tier II 
47 

benefits are subject to the same age reductions that

apply to employees with 10 to 29 years of service. If they

are eligible on the basis of total disability, a tier II benefit is not payable until age 62 and that amount is

reduced for early retirement. 

Amount of Vested Dual Benefit Payment 

To determine this additional annuity amount for a

retired employee meeting the vesting requirements, the

Railroad Retirement Board computes a social security

benefit based solely on the individual’s railroad service

before 1975, and a social security benefit based solely on

social security covered earnings before 1975. The vested 

dual benefit is the amount by which the total of these

two computations exceeds a social security benefit based

on combined railroad and social security covered earnings before 1975. 

The vested dual benefit is increased by the cumulative cost-of-living percentage increases applicable to

tier I benefits that occurred between January 1, 1975,

and the date of retirement or January 1, 1982, whichever was earlier. The computed amount is then frozen;

that is, no further cost-of-living increases are applied

thereafter. The amount of any vested dual benefit due is

added to the tier portions and paid as part of the regular

annuity. 

The same age reduction applied to the tier I component is applied to the vested dual benefit component of

an annuity for those employees retiring before full retirement age with less than 30 years of service. 

Supplemental Annuity Formula 

The amount of a supplemental annuity awarded after

1974 is equal to $23 plus $4 for each year of service over

25, up to a maximum of $43. A fraction of $4 is added 

for each fractional year of service. 
48 

If a retired employee also receives a private pension

paid for entirely or in part by a railroad, the supplemental annuity is subject to reduction. The reduction is 

equal to the amount of the pension paid for by the

employer. If the employer reduces the private pension

because of the supplemental annuity, the amount of the

reduction is restored to the supplemental annuity but

does not raise it over the $43 maximum. There is no 

reduction in the supplemental annuity for any part of a

private pension paid for by the employee alone nor is

there a reduction for a pension paid by a railroad labor

organization. 

Spouse Annuity 

The spouse annuity formula is based on certain percentages of the employee’s tier I and tier II amounts. 

Tier I 

The tier I portion of a spouse annuity is 1/2 of the

employee's tier I amount after any reduction for the

employee's noncovered service pension but before any

reduction in the employee's annuity for early retirement

or entitlement to a social security benefit. 

Spouse age reductions.--Age reductions required for

those spouses (between age 62 and full retirement age)

of employees retiring with less than 30 years of service

are applied separately to each annuity component. Full 

retirement age for a spouse is gradually rising, just as

for an employee. Actuarially reduced benefits continue

to be available but at greater reductions. The tier I 

reduction is 1/144 for each of the first 36 months the

spouse is under full retirement age when her or his

annuity begins and will decrease to 1/240 for each month

(if any) over 36. This will result in a gradual increase in

the reduction at age 62 from 25% to 35% for a spouse

once the age 67 retirement age is in effect. 
49 

December 2001 legislation eliminated the tier I age

reduction for employees ages 60 or 61 with 30 or more

years of service whose railroad retirement annuities

begin January 1, 2002, or later. The spouses of these

employees are also eligible for full annuities at age 60. 

Age reductions required for spouses of employees

with 30 years of service who attained 60/30 eligibility

after June 1984 but whose annuities began before

January 2002 are applied only to the tier I portion of the

spouse annuity. If the employee attained 60/30 eligibility before July 1984, retired at age 62 with 30 years of

service or begins receiving an annuity at ages 60 or 61

after 2001 with 30 years of service, the spouse tier I portion is not subject to these reductions. 

If the employee’s annuity is subject to 60/30 age

reductions, the spouse of such an employee may receive

a reduced tier I benefit, even if the spouse does not retire

until age 62. 

In reduced 60/30 spouse cases, the tier I benefit is

equal to 1/2 of the employee's reduced tier I on the

employee’s annuity beginning date and is also frozen

until the first full month throughout which both the 

employee and spouse are age 62. Then it is recomputed

based on 1/2 of the employee's gross tier I amount and 

reduced for each month the spouse is under full retirement age at that time. If at the time of recomputation

the spouse is already at full retirement age, or the

spouse has a minor or disabled child in care, no age

reduction would apply. 

The spouse of a disability annuitant who is otherwise

eligible for a 60/30 age annuity receives an age reduction

if the spouse's annuity beginning date was before 2002.

If the spouse's annuity beginning date is January 1,

2002, or later, the spouse can receive an unreduced

annuity as early as age 60. If the spouse is entitled 
50 

based on having a minor or disabled child in care, there

is no age reduction. 

Reductions for other benefits.--After any applicable

age reduction required for the spouse’s early retirement,

the spouse tier I amount is reduced by the amount of any

social security benefit to which the spouse is entitled. 

The tier I amount may also be reduced for certain 

Federal, State or local government pension payments

based on the spouse’s own earnings. For spouses subject

to the public pension reduction, the tier I reduction is

equal to 2/3 of the public pension. 

The spouse tier I amount may also be reduced if the

employee under age 65 is receiving a disability annuity

and a workers’ compensation or public disability benefit. 

Divorced spouse.--The annuity of a divorced spouse is

limited to the tier I amount and thus equal to what

social security would pay. 

Tier II 

The spouse tier II amount is 45% of the employee's

tier II amount before any age reductions. If the employee is awarded a vested dual benefit, the employee tier II

amount used in computing the spouse benefit is the

amount after the 25% reduction for the employee’s vested dual benefit entitlement. 

Age reductions.--As mentioned earlier, age reductions

are gradually increasing. The tier II age reduction for

spouses of employees retiring with less than 30 years of

service is 1/144 for each of the first 36 months the

spouse is under full retirement age when her or his

annuity begins and decreases to 1/240 for each month (if

any) over 36. However, if a railroad employee had any

creditable railroad service before August 12, 1983, the

employee and spouse retirement age for tier II purposes 
51 

remains age 65. Age reductions are not applied to

spouse annuities based on the spouse’s caring for a child. 

Dual Annuities 

If both the employee and spouse are railroad employees and either one had some railroad service before 1975, 

the spouse tier I amount is reduced by the amount of the

railroad employee tier I to which the spouse is entitled

and that reduction is restored in the spouse tier II 

amount. The spouse tier I amount cannot be reduced

below zero. 

If a spouse is also a railroad employee annuitant and

both the employee and spouse started railroad employment after 1974, the amount of any spouse or divorced

spouse annuity is reduced by the amount of the employee annuity to which the spouse is also entitled. 

A spouse who is also entitled to a survivor annuity on

a different earnings record will receive only the higher

benefit unless the smaller benefit is chosen. 

Survivor Annuity 

Tier I 

The survivor tier I amount is based on the deceased 

employee’s combined railroad retirement and social security credits, and is computed using social security formulas. In general, the survivor tier I amount is equal to the

amount of survivor benefits that would have been 

payable under social security. 

The gross survivor tier I amount (before reductions

for early retirement, or other benefits) is generally equivalent to the unreduced tier I retirement benefit the 

deceased employee had, or would have, received. 

For surviving aged or disabled widow(er)s, remarried

widow(er)s and surviving divorced spouses whose annuities begin a year or more after the employee’s death, the 
52 

“average indexed monthly earnings,” upon which the

tier I benefit is based, may be reindexed using a later

year if it would result in a higher benefit, provided the

employee died before age 62. The reindexing takes into

account changes in national earnings levels which occur

after the employee’s death but before the survivor

becomes eligible for benefits. This provides a benefit

consistent with earnings levels at the time of the survivor’s eligibility, rather than the time of the employee’s

death. 

A widow(er), surviving divorced spouse or remarried

widow(er) whose annuity begins at full retirement age or

later receives the full tier I amount unless the deceased 

employee received an annuity that was reduced for early

retirement. The eligibility age for a full widow(er)’s

annuity is gradually rising from 65 to 67. The maximum 

age reductions will range from 17.1 percent to 20.36 percent, depending on the widow(er)’s date of birth. For a 

surviving divorced spouse or remarried widow(er), the

maximum age reduction is 28.5 percent. For a disabled 

widow(er), disabled surviving divorced spouse or disabled remarried widow(er), the maximum reduction is

28.5 percent, even if the annuity begins at age 50. 

A widow(er) or surviving divorced spouse whose eligibility is based on caring for a child of the employee

receives 75% of the full tier I amount. Benefits to a surviving divorced spouse end when the child is 16. An eligible child also receives 75% of the full tier I amount. 

The total amount the family can receive is subject to a

maximum (usually applicable if there are three or more

family members, not counting aged or disabled surviving

divorced spouses, entitled to survivor annuities). 

A dependent parent can receive 82.5% of the full 

tier I amount, but if both parents are eligible, the total

amount cannot be more than 150% of the full tier I 

amount. 
53 

Dual benefit reduction.--The tier I amount described 

above is reduced by the amount of any social security

benefit or by the tier I amount of any railroad retirement

employee annuity the survivor also receives. If either 

the deceased employee or the widow(er) had some railroad service before 1975 but less than 120 months, the

survivor tier I portion is payable only to the extent that

it exceeds the tier I portion of the widow(er)’s own

employee annuity. In the case of a widow or dependent

widower who is also a railroad employee annuitant, and

either the widow(er) or the deceased employee had 120

months of railroad service before 1975, the tier I reduction may be partially restored in the survivor tier II 

amount. If the widow(er) qualifies for a railroad retirement employee annuity and neither the widow(er) nor

the deceased employee had any railroad service before

1975, the survivor annuity payable to the widow(er) is

reduced by the amount of the widow(er)’s own employee

annuity. 

The tier I amount may also be reduced by certain

Federal, State or local government pensions which are 

based on a widow(er)’s own earnings. For widow(er)s

subject to the government pension reduction, the tier I

reduction is equal to 2/3 of the public pension. 

Tier II 

Widow(er)s.--December 2001 legislation established

an "initial minimum amount" which yields, in effect, a

widow(er)'s tier II benefit equal to the tier II benefit the

employee would have received at the time of the award

of the widow(er)'s annuity, minus any applicable age

reduction. It does this by adding a "guaranty amount,"

initially set at 50% of the employee's tier II, to the

100% tier I and 50% tier II benefits provided under prior

law. 

This "guaranty amount" is offset each year by the 
54 

dollar amount of the cost-of-living increases payable in

both the tier I and tier II benefits provided under prior

law. Consequently, such a widow(er)'s net benefit payment will not increase until such time as the widow(er)'s

annuity, as computed under prior law with all interim

cost-of-living increases otherwise payable, exceeds the

widow(er)'s annuity computed under the initial minimum amount formula. 

The widow(er)s’ guaranty provision applies to all

widow(er)s whose annuities begin February 1, 2002, or

later, and to some, but not all, widow(er)s on the rolls

before that date. If, because of previous cost-ofliving adjustments, annuities awarded before February

2002 were already higher than the annuity that would

be payable under the December 2001 legislation, the

guaranty did not apply. 

The same age reductions that apply to tier I amounts

also apply to tier II amounts. 

If a widow(er) is also a railroad employee annuitant

and both the widow(er) and the deceased employee started railroad employment after 1974, the amount of any

survivor annuity is reduced by the amount of the

employee annuity to which the survivor is also entitled. 

Other survivors.--Each child receives 15% of the 

deceased employee’s tier II amount, and each surviving

parent receives 35%. The minimum total tier II amount 

payable to a family is 35% of the employee’s tier II

amount, and the maximum, 130%. 

A tier II benefit is not provided for a surviving

divorced spouse or a remarried widow(er). A tier II benefit is not payable to surviving parents if other family

members may receive benefits or if the parent has

remarried. 
55 

U.S. Railroad At the present time, offices of the 

Board are located in the following

Retirement cities. Their addresses and telephone 

numbers are listed in telephone direcBoard tories with other U.S. Government 

agencies. They are also available by 

Offices calling the Board’s Help Line at 

1-800-808-0772 or by visiting the 

Board’s Web site at www.rrb.gov. 

ALABAMA 

Birmingham 

ARIZONA 

Mesa 

ARKANSAS 

Little Rock 

CALIFORNIA 

Covina 

Oakland 

Sacramento 

COLORADO 

Denver 

FLORIDA 

Jacksonville 

Tampa 

GEORGIA 

Atlanta 

ILLINOIS 

Chicago 

Decatur 

Joliet 

INDIANA 

Indianapolis 

Most Board offices are open to the 

public from 9:00 a.m. to 3:30 p.m. 

Monday through Friday, except on 

Federal holidays. 

IOWA NEBRASKA 

Des Moines Omaha 

KANSAS 

NEW JERSEY Wichita 

Newark 

KENTUCKY 

NEW MEXICO Louisville 

Albuquerque 

LOUISIANA 

NEW YORK New Orleans 

Albany 

MARYLAND Buffalo 

Baltimore New York 

Westbury MASSACHUSETTS 

Boston NORTH CAROLINA 

Charlotte 

MICHIGAN 

Detroit NORTH DAKOTA 

Fargo MINNESOTA 

Duluth OHIO 

St. Paul Cincinnati 

Cleveland 

MISSOURI 

Kansas City OREGON 

St. Louis Portland 

MONTANA 

Billings 
56 

PENNSYLVANIA TEXAS WASHINGTON 

Altoona Fort Worth Bellevue 

Harrisburg Houston Spokane 

Philadelphia 

Pittsburgh 

Scranton 

UTAH 

Salt Lake City 

WEST VIRGINIA 

Huntington 

TENNESSEE 

Nashville 

VIRGINIA 

Richmond 

WISCONSIN 

Milwaukee 

Roanoke 

Nondiscrimination on the Basis of Disability 

Under Section 504 of the Rehabilitation Act of 1973 

and Railroad Retirement Board regulations, no

qualified person may be discriminated against on the basis

of disability. The Board's programs and activities must be

accessible to all qualified applicants and beneficiaries,

including those with impaired vision and/or hearing.

Individuals with disabilities needing assistance (including

auxiliary aids or program information in accessible formats) should contact the nearest Board office. Complaints

of alleged discrimination by the Board on the basis of disability must be filed within 90 days in writing with the

Director of Administration, U.S. Railroad Retirement 

Board, 844 North Rush Street, Chicago, Illinois 60611-

2092. Questions about individual rights under this regulation may be directed to the Board's Director of Equal

Opportunity at the above address. 

Comments? If you have any comments or suggestions 

regarding the presentation of information in this publication, 

please let us know. You can fax us at 1-312-751-7154, e-mail 

us at opa@rrb.gov or write us at the following address: 

Public Affairs, U.S. Railroad Retirement Board, 844 North Rush 

Street, Chicago, IL 60611-2092. 
56 

PENNSYLVANIA TEXAS WASHINGTON 

Altoona Fort Worth Bellevue 

Harrisburg Houston Spokane 

Philadelphia 

Pittsburgh 

Scranton 

UTAH 

Salt Lake City 

WEST VIRGINIA 

Huntington 

TENNESSEE 

Nashville 

VIRGINIA 

Richmond 

WISCONSIN 

Milwaukee 

Roanoke 

Nondiscrimination on the Basis of Disability 

Under Section 504 of the Rehabilitation Act of 1973 

and Railroad Retirement Board regulations, no

qualified person may be discriminated against on the basis

of disability. The Board's programs and activities must be

accessible to all qualified applicants and beneficiaries,

including those with impaired vision and/or hearing.

Individuals with disabilities needing assistance (including

auxiliary aids or program information in accessible formats) should contact the nearest Board office. Complaints

of alleged discrimination by the Board on the basis of disability must be filed within 90 days in writing with the

Director of Administration, U.S. Railroad Retirement 

Board, 844 North Rush Street, Chicago, Illinois 60611-

2092. Questions about individual rights under this regulation may be directed to the Board's Director of Equal

Opportunity at the above address. 

Comments? If you have any comments or suggestions 

regarding the presentation of information in this publication, 

please let us know. You can fax us at 1-312-751-7154, e-mail 

us at opa@rrb.gov or write us at the following address: 

Public Affairs, U.S. Railroad Retirement Board, 844 North Rush 

Street, Chicago, IL 60611-2092. 
Fraud and Abuse Hot Line 

Call the toll-free Hot Line if you have reason to

believe that someone is receiving railroad

retirement or unemployment-sickness benefits to which

he or she is not entitled; that a person responsible for

the financial affairs of a minor or other benefit recipients who are unable to manage their own affairs is misappropriating benefits; or that a doctor, hospital or

other provider of health care services is performing

unnecessary or inappropriate services or billing

Medicare for services not provided. You may also use

the Hot Line to report any suspected misconduct by a

Railroad Retirement Board employee. The Hot Line 

has been installed by the Railroad Retirement Board’s

Inspector General to receive any evidence of such fraud

or abuse of the Board’s benefit programs. 

The toll-free Hot Line number nationwide is 

1-800-772-4258. Or you may send your complaints in

writing to RRB, OIG, Hot Line Officer, 844 North Rush

Street, Chicago, Illinois 60611-2092 or via e-mail at 

hotline@oig.rrb.gov. 

Please do not call or write the Inspector General’s

Hot Line with questions about eligibility requirements,

delayed payments, or similar problems. Such matters 

should be directed to the nearest Railroad Retirement 

Board office. 
U.S. RAILROAD RETIREMENT BOARD 

844 North Rush Street Chicago, Illinois 60611-2092 

http://www.rrb.gov 

OFFICIAL BUSINESS ADDRESS SERVICE REQUESTED 

PENALTY FOR PRIVATE USE, $300 THIRD CLASS 

IB-2 January 2006