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
 U.S. Citizen and Resident Tax Withholding
 Home
          Survivor Annuity
          Part IX - Federal Income Tax And Your Benefits
          U.S. Citizen and Resident Tax Withholding
 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 U.S. Citizen and Resident Tax Withholding
							 
							
							
            The RRB allows citizens and legal residents of the United States to elect tax withholding on their railroad retirement annuity. A tax withholding election must be filed on Form IRS W-4P "Withholding Certificate For Periodic Pension or Annuity Payments". RRB annuitants can also file Form IRS W-4V, "Voluntary Withholding Request", to have taxes withheld from the SSEB portion of tier I, or from their Social Security Benefit.  Form IRS W-4P allows annuitants to have taxes deducted from the pension portions of the annuity: NSSEB, Tier II, Vested Dual Benefits, and SUPP.

If you elect to have income taxes withheld, by using Form IRS W-4P, you may control the amount of taxes withheld from your regular monthly or accrued annuity payments by specifying your marital status and the number of withholding allowances. You may also request the RRB to withhold an additional amount or not to withhold any taxes from your annuity by using Form IRS W-4P. If an election is made, it will remain in force until changed or revoked. If an election is not made, the RRB is required by law to withhold taxes based on the current IRS default withholding amounts. However, tax withholding would not automatically be initiated unless your taxable annuity components paid in a month exceed the minimum mandatory withholding amount. Refer to booklet TXB-25, "Tax Withholding and Railroad Retirement Payments", for the minimum mandatory withholding amount and further information on tax withholding.

**NOTE:** If a U.S. citizen moves or resides out-side of the United States and has not filed Form RRB-1001, "Nonresident Questionnaire", claiming U.S. citizenship, taxes will be withheld at the mandatory nonresident alien tax withholding rate until Form RRB-1001 is received at the RRB. See the following section for further information.
        ‹ Repayments | 
                      Up |
                      Nonresident Alien Tax Withholding ›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: 06/16/2023