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
 Section C - Payments That are Not Taxable
 Home
          The Taxation of Railroad Retirement Act Annuities
          Section C - Payments That are Not Taxable
 Topics
    

      
              Section A - Taxation of RRA Annuities under Federal Income Tax Laws
          Section B - How RRA Annuity Component Payments are Taxed
          Section C - Payments That are Not Taxable
          Section D - Employee Contribution (EEC) Amount
          Section E - Taxed Under United States Citizen or Nonresident Alien Rules
          Section F - Tax Withholding and Railroad Retirement Annuities
          Section G - RRA Annuity Repayments
          Section H - Taxable Payments to Non-Annuitants
          Section I - Annual Railroad Retirement Act (RRA) Tax Statements
          Section J - Social Security Benefits Paid By the RRB
          Section K - Additional Information Section C - Payments That are Not Taxable
							 
							
							
            TXB-85
      
            (03-23)
      
            Tier I, tier II, and vested dual benefits payable for the period before December 1983 are not taxable.  Separation Allowance Lump-Sum Amount payments; Residual Lump-Sum payments; Lump-Sum Death Payment amounts, and excess tier II employee tax refund payments are not taxable.  Over-reimbursement amounts - amounts repaid to the RRB that exceed the amounts due - are paid back to annuitants as nontaxable payment amounts.
 
Nontaxable payment amounts are **not** reported on any Federal income tax statement issued by the RRB.
        ‹ Section B - How RRA Annuity Component Payments are Taxed | 
                      Up |
                      Section D - Employee Contribution (EEC) Amount ›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: 04/24/2023