2023 RUIA Tax Forms Available in myRRB - Read More... Search
    
      Search
  
  
  Search myRRB
 **U.S. Railroad Retirement Board**
 Our AgencyAgency OverviewOffice of the ChairmanChairmanChairman Staff DirectoryOffice of the Labor MemberLabor Member of the BoardLabor Member Staff DirectoryPre-Retirement SeminarsEducational MaterialsQuestions and AnswersOffice of the Management MemberManagement Member of the BoardManagement Member Staff DirectoryOffice of Inspector GeneralOffice of Inspector GeneralAuditInvestigationsHotline to Report Fraud, Waste and AbuseLibraryWhistleblower Protection InformationOrganization ChartBenefitsRetirementGeneral InformationDownloadable FormsmyRRBSurvivorGeneral InformationDownloadable FormsmyRRBDisabilityGeneral InformationDownloadable FormsmyRRBUnemploymentGeneral InformationDownloadable FormsmyRRBSicknessGeneral InformationDownloadable FormsmyRRBIncome TaxGeneral InformationDownloadable FormsmyRRBMedicareGeneral InformationmyRRBEn EspañolmyRRBEmployersEmployer Online ServicesERSNet LoginEFTPS.govPay.govFormsRailLaborReporting InstructionsRailLaborCreditable SicknessPublicationsEmployer Exchange NewsletterProgram and Circular LettersAdditional InformationResourcesRailroad JobsLegal InformationBoard OrdersThe Federal RegisterLegal Opinions and Board Coverage DecisionsPartition of Railroad Retirement AnnuitiesAdministrative Staff Manuals IndexPay Debts OnlineOffice of Equal OpportunityOverviewEEO PoliciesFiling A Complaint of DiscriminationNo FEAR ActFrequently Asked QuestionsRRBVision Video LibraryAppealsRailroad Retirement HandbookFOIA Reading RoomGlossary of RRB TermsFinancial & ReportingAgency ReportsInventoriesPlansReportsFinancial, Actuarial & StatisticalBudget and Financial Reports: Current and ProjectedPerformance and Accountability ReportsEarnings Limits, Tax Rates and COLAsAnnualMonthly & Quarterly RRA and RUIA DataNational Railroad Retirement Investment TrustNRRIT IntroductionBackground InformationReportsCorrespondenceNewsroomNews ReleasesMedia ContactField Office LocatorFAQ
 Receiving a Tax Refund of Excess Social Security Tax
 Home
          Employee Age and Service Annuities
          After You Apply for Your Annuity
          Receiving a Tax Refund of Excess Social Security Tax
 Topics
    

      
              Overview
          Applying for Your Annuity
          When Your Annuity can Begin
          Age Reductions For Employees Who Have Less Than 360 Months Service
          Deductions for Earnings
          Reductions for Other Benefits
          Reductions for Other Federal Programs
          After You Apply for Your Annuity
                                Notice of Decision About Your Age and Service Application
          How Payments Are Made
          Receiving Your Payments
          Change of Address
          Receiving a Tax Refund of Excess Social Security Tax
          Receiving a Railroad Separation Allowance Payment
          Records That You Should Keep
          Important Notices Receiving a Tax Refund of Excess Social Security Tax
							 
							
							
            If, in any year before you retired, you worked for more than one railroad employer or worked in both railroad employment and social security-covered employment, your combined gross earnings from employment or net earnings from self-employment may have exceeded the tier I yearly earnings maximum for that year. You may qualify for a refund of any excess taxes that were withheld from your earnings under the Federal Insurance Contributions Act (FICA) or the Railroad Retirement Tax Act (RRTA) or that you paid under the Self-Employment Contributions Act (SECA).

**Earnings After Year 1974**

Your combined railroad and social security covered earnings may exceed the tier I yearly earnings maximum in any year after 1974, if you either:

work in both railroad employment (RRTA) and social security-covered employment (FICA); or,
	work for two railroad employers (RRTA).You can obtain a refund of the FICA or RRTA tax for the earnings in excess of the tier I yearly earnings maximum. Claim the amount of the excess FICA or RRTA tax on your income tax return (U.S. Individual Income Tax Form 1040 or Form 1040A, under Excess FICA or RRTA Tax Withheld). This is how people who have never worked in the railroad industry get refunds for their excess social security taxes. There is a three-year statute of limitations on such claims.

**Earnings 1951 through 1974**

If your combined railroad and social security- covered earnings exceeded the yearly earnings maximum in any year from 1951 through 1974, you qualify for the refund of excess tax if you have at least 120 months (10 years) of railroad service and are not entitled to a Vested Dual Benefit. The refund is the amount of the RRTA, FICA or SECA tax based on the amount of your yearly earnings that exceeded the yearly earnings maximum for that year. If you qualify for this refund, you do not have to apply for it. The RRB will automatically pay it to you when you retire. If you die before receiving this refund, it will be paid to your survivors.
        ‹ Change of Address | 
                      Up |
                      Receiving a Railroad Separation Allowance Payment ›To view and download PDF documents, you need the free Acrobat Reader. We recommend using the latest version. Viewers with visual disabilities can go to Adobe's Access Website for tools and information that will help make PDF files accessible.Get Adobe Acrobat Reader
To view and download PDF documents, you need the free Acrobat Reader. We recommend using the latest version. Viewers with visual disabilities can go to Adobe's Access Website for tools and information that will help make PDF files accessible.
 JobsRailroad Jobs



HotlineFraud Hotline

RSSField Office Locator
 RRB Seal

U.S. Railroad Retirement BoardWilliam O. Lipinski Federal Building844 North Rush Street
Chicago, IL 60611-1275
Toll Free: (877) 772-5772
TTY: (312) 751-4701
Directory: (312) 751-4300

Privacy PolicyPolicies & LinksSite MapContact UsRRB CareersWebsite Feedback

PlainLanguage.govData.govBenefits.govUSA.govRRB @ Data.govVote.gov

Freedom of Information ActNo FEAR Act DataOffice of Special CounselPlain Writing @ RRBOpen Gov @ RRBOffice of Inspector General
 Last updated: 05/16/2017