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**2023 RUIA Tax Forms Available in myRRB - Read More...**

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              -  Home 
              -  Employee and Spouse Annuities Events that Must Be Reported 
              -  What to Report and Why 
              -                   LPE Exceptions              

## Topics

-  Introduction 
-  How to Report 
-  What to Report and Why    -  Social Security Benefits 
  -  Non-covered Service Pensions and Public Service Pensions 
  -  Railroad Work 
  -  Non-railroad Earnings After You Attain Full Retirement Age 
  -  Tier 1 Reductions for Nonrailroad Earnings Before You Attain Full Retirement Age 
  -  What Earnings Count for Tier 1 Reductions 
  -  When to Report Earnings 
  -  Last Pre-Retirement Non-railroad Employment 
  -  LPE Exceptions 
  -  Annuity Deductions for LPE 
  -  Pension from a Railroad Employer 
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-  Reminder 
-  Nondiscrimination on the Basis of Disability 
-  Fraud, Waste, and Abuse Hotline 

 

RB-9
 

Some types of non-railroad employment are not counted as LPE. These types of work do not affect payment of your Tier 2 component or supplemental annuity. These exceptions are:
                        - Military service;
                        - Jury duty;
                        - Mail handling by contract with the U.S. Postal Service;
                        - Volunteer work;
                        - Work for which you only receive payment of expenses;
                        - Work as member (owner) of a Limited Liability Corporation (LLC); or,
                        - Self-employment.

**Note 1**: If you claim an LPE exception as a member of a LLC, you must submit proof, including your statement, the name of any license, and copies of articles of organization, operating agreement, and contracts with various clients.

**Note 2**: Work as an LLC employee, hired by the members who own an LLC, is counted as LPE.

**Note 3**: If you begin self-employment that has any connection with railroad employment or your LPE (such as consultant work), report this to the nearest RRB office. We may ask you to complete Form AA-4, *Self-Employment and Substantial Service Questionnaire*, which will help the RRB determine whether to consider your work self-employment or a continuation of railroad service or LPE.

   

**‹** Last Pre-Retirement Non-railroad Employment
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Annuity Deductions for LPE **›**

   

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								Last updated: 08/12/2019