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 **U.S. Railroad Retirement Board**
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 When to Report Earnings
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          Employee and Spouse Annuities Events that Must Be Reported
          What to Report and Why
          When to Report Earnings
 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
          Total and Permanent Disability after Retirement
          Disability and Medical Recovery
          Disability Work Deductions
          Workers Compensation or Other Disability-Based Public Benefits
          Marital Status Change
          Qualifying Child Status Changes
          Conviction for a Criminal Offense
          Spouse or Employee Death
          Change of Address
          Direct Deposit
          Reminder
          Nondiscrimination on the Basis of Disability
          Fraud, Waste, and Abuse Hotline When to Report Earnings
							 
							
							
            pdf iconRB-9 (199.88 KB)
      
            You should report your earnings when you begin or end nonrailroad employment and expect to earn more than the Annual Earnings Exempt Amount to allow timely adjustment or your annuity. Also report if you will earn substantially more or less than you earned in the previous year.

When you tell us that you have begun non-railroad employment or changed your earnings from the previous year, we apply temporary deductions to your annuity based on the amount you expect to earn.

Later, if your non-railroad earnings are covered by the Federal Insurance Contributions Act (FICA) or the Self-Employment Contributions Act (SECA), the RRB will receive an annual report of those earnings from a tape match with the Social Security Administration.

It sometimes takes longer for the RRB to receive information about nonrailroad earnings that are not covered by FICA or SECA. If you receive such earnings, you should report your final earnings for the year by April 15, of the following year.

Refer to Form G-77a, *How Work Affects Payment of Retirement Annuities*, for the current *Annual Earnings Exempt Amounts* for your age group and refer to the following chart:

**How Earnings Deductions are Assessed**

If:
			Then the amount of:
			For months:
			Is deducted from:employees are entitled based on age and are under FRA for the full calendar year,
			$1.00 for every $2.00 which they earn over their Annual Earnings Exempt Amount,
			in the full calendar year,
			employee and spouse Tier 1, any employee VDB, or all family member shares in the calculation of the Special Guaranty computationemployees are entitled based on age and attain FRA during the calendar year,
			$1.00 for every $3.00 which they earn over their Annual Earnings Exempt Amount,
			up to the month the employees attain FRA,
			employee and spouse Tier 1, any employee VDB, or all family member shares in the calculation of the Special Guaranty computationspouses are under FRA for the full calendar year,
			$1.00 for every $2.00 which spouses earn over their Annual Earning Exempt Amount,
			in the full calendar year,
			their spouse Tier 1 or their shares in the calculation of the Special Guaranty increase.spouses attain FRA during the calendar year,
			$1.00 for every $3.00 which spouses earn over their Annual Earnings Exempt Amount,
			up to the month the spouses attain FRA.
			their spouse Tier 1 or their shares in the calculation of the Special Guaranty increase.your minor or student children work,
			$1.00 for every $3.00 which spouses earn over their Annual Earnings Exempt Amount,
			in the full calendar year.
			their shares in the calculation of the Special Guaranty increase.
        ‹ What Earnings Count for Tier 1 Reductions | 
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 Last updated: 08/12/2019