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 Part IX - Federal Income Tax And Your Benefits
 Home
          Survivor Annuity
          Part IX - Federal Income Tax And Your Benefits
 Topics
    

      
              Part I - Applying For Your Annuity
          Part II - Types of Annuities
          Part III - Requirements For An Annuity
          Part IV - Furnishing Proof To Support Your Application
          Part V - General Information
          Part VI - After You Apply For Your Annuity
          Part VII - How Your Annuity Is Computed
          Part VIII - Medicare Benefits
          Part IX - Federal Income Tax And Your Benefits
                                Tier I And Tier II
          Information For Widow(er)s
          Repayments
          U.S. Citizen and Resident Tax Withholding
          Nonresident Alien Tax Withholding
          Paperwork Reduction Act and Privacy Act Notices
          Nondiscrimination on the Basis of Disability
          Fraud and Abuse Hot Line Part IX - Federal Income Tax And Your Benefits
							 
							
							
            **General Information**

Regular railroad retirement annuities consisting of tier I, tier II, and Vested Dual Benefit components, have been subject to United States Federal income tax since 1984. Supplemental annuities have been subject to Federal income tax since 1966. According to the Railroad Retirement Act, Section 14 (45 U.S.C. Section 231m ), railroad retirement annuities are not taxable for State income tax purposes.

Refer to booklet TB-25,"Tax Withholding and Railroad Retirement Payments", for more detailed information regarding tax withholding on railroad retirement payments. Refer to booklet TB-85, "Information about the Taxation of Railroad Retirement Annuities", for general taxation information.

We only report taxable payments and repayments on the tax statements. Questions about U.S. income tax information, what amounts to show on income tax returns, or how to figure your taxable payments should be referred to the Internal Revenue Service. However, questions about railroad retirement benefit payments should be referred to your local Railroad Retirement Board office.
        Tier I And Tier II
          Information For Widow(er)s
          Repayments
          U.S. Citizen and Resident Tax Withholding
          Nonresident Alien Tax Withholding
                     ‹ Part VIII - Medicare Benefits | 
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 Last updated: 11/03/2021