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
 Self-Employment and Other Nonrailroad Work
 Home
          Employee Age and Service Annuities
          Deductions for Earnings
          Self-Employment and Other Nonrailroad Work
 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
                                Self-Employment and Other Nonrailroad Work
          Tier I, Vested Dual Benefit or Special Guaranty Work Deductions
          Last Pre-Retirement Nonrailroad Employment
          Tier II and Supplemental Annuity Work Deductions
          Reductions for Other Benefits
          Reductions for Other Federal Programs
          After You Apply for Your Annuity
          Important Notices Self-Employment and Other Nonrailroad Work
							 
							
							
            Earnings from nonrailroad employment, including self-employment, may affect your annuity computation. Nonrailroad work is any job that is not in the railroad industry. This includes work for a Canadian railroad that is not covered under the Railroad Retirement Act and work as an elected or appointed public official.

We ask for information regarding your nonrailroad work, any government jobs you may have had, and any self-employment to determine whether or not you have a current connection with the railroad industry. Earnings after your annuity beginning date from any nonrailroad employment or self-employment may also cause work deductions.

If you are claiming self-employment, the RRB determines whether or not you are performing "substantial services" as an independent contractor. The payment of self-employment taxes may be evidence of an independent contractor status, but is not conclusive. If you are working for an incorporated business that you own, the RRB does not consider that work self-employment. If you are self-employed as a consultant, the RRB considers how your self-employment compares to the work you did for your former railroad or nonrailroad employer before you applied for your annuity. You should complete and return Form AA-4, "Self-Employment and Substantial Service Questionnaire" to provide the RRB with the necessary information to make that determination.

For more information about self-employment, see Form G-177L, "General Information about Continuing in or Returning to Nonrailroad Employment after Retirement under the Railroad Retirement Act".
        ‹ Deductions for Earnings | 
                      Up |
                      Tier I, Vested Dual Benefit or Special Guaranty Work Deductions ›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