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 **U.S. Railroad Retirement Board**
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 What Earnings Count for Tier 1 Reductions
 Home
          Employee and Spouse Annuities Events that Must Be Reported
          What to Report and Why
          What Earnings Count for Tier 1 Reductions
 Topics
    

      
              Introduction
          How to Report
          What to Report and Why
                                Social Security Benefits
          Non-covered Service Pensions and Public Service Pensions
          Railroad Work
          Non-railroad Earnings After You Attain Full Retirement Age
          Tier 1 Reductions for Nonrailroad Earnings Before You Attain Full Retirement Age
          What Earnings Count for Tier 1 Reductions
          When to Report Earnings
          Last Pre-Retirement Non-railroad Employment
          LPE Exceptions
          Annuity Deductions for LPE
          Pension from a Railroad Employer
          Total and Permanent Disability after Retirement
          Disability and Medical Recovery
          Disability Work Deductions
          Workers Compensation or Other Disability-Based Public Benefits
          Marital Status Change
          Qualifying Child Status Changes
          Conviction for a Criminal Offense
          Spouse or Employee Death
          Change of Address
          Direct Deposit
          Reminder
          Nondiscrimination on the Basis of Disability
          Fraud, Waste, and Abuse Hotline What Earnings Count for Tier 1 Reductions
							 
							
							
            pdf iconRB-9 (199.88 KB)
      
            Tier 1 earnings restrictions apply to gross earnings from your employment for others, plus any net earnings from self-employment. Your net self-employment amount is the earnings amount after business expenses that you report to the Internal Revenue Service (IRS).

Do not include as earnings, any money you received for reasons other than for work you performed. Gifts, interest earned, inheritance, pensions, and investment income do not count as earnings for this purpose.
        ‹ Tier 1 Reductions for Nonrailroad Earnings Before You Attain Full Retirement Age | 
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 Last updated: 08/12/2019