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
 Information For Widow(er)s
 Home
          Survivor Annuity
          Part IX - Federal Income Tax And Your Benefits
          Information For Widow(er)s
 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 Information For Widow(er)s
							 
							
							
            For widow(er)s that were paid as a spouse for part of the year, only the annuity payments received as a widow(er) should be used to compute the nontaxable portion of the annuity payments.

For a widow(er) under age 60 who has a child in care, the tier I portion of the railroad retirement annuity is considered all SSEB. However, the tier I portion of the railroad retirement annuity is considered all NSSEB if the tier I is not payable under the rules established by the Social Security Administration. An example of tier I considered as all NSSEB occurs when the child under the widow(er)'s care turns age 16 and is not disabled.
        ‹ Tier I And Tier II | 
                      Up |
                      Repayments ›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: 05/17/2017