Age and Service 

Employee Annuity 

United States of America 

Railroad Retirement Board 

Visit our website at www.rrb.gov 

Form RB-1 (04-23)

 

 

 

 

INTRODUCTION 

This booklet contains important information regarding your employee annuity under 

the Railroad Retirement Act (RRA). In order to receive a railroad retirement employee 

annuity, you must file an application and meet the requirements explained in this booklet. 

It includes information concerning the earliest date your annuity can begin and reductions 

that might apply to your annuity. We recommend that you read this booklet before you 

file your application. 

If you file for an annuity based on disability, you must also file a Form AA-1D, Application for 

Determination of Employee’s Disability. Refer to the booklet RB-1D, Employee Disability Benefits, 

for an explanation of the disability requirements. 

Part VII of this booklet explains what will happen after you file your application and includes a 

discussion of how and when you will receive your monthly payments. 

Your spouse, or divorced spouse, must file a separate spouse annuity application to qualify for an 

annuity on your earnings record. Booklet RB-30, Spouse/Divorced Spouse Annuity, explains the 

spouse/divorced spouse entitlement requirements. 

Railroad Retirement Board (RRB) representatives will be happy to discuss and explain the 

information included in this booklet. To locate the nearest office, visit our Web site at www. 

rrb.gov or call 877-772-5772. When contacting the RRB by telephone or mail, always provide 

your RRB claim number, your name, and your daytime telephone number. 

Your railroad retirement annuity is affected by certain events that may occur. The booklet RB-9, 

Employee and Spouse Annuities - Events That Must Be Reported, provides a description of these 

events and an explanation of how you should report them. Because these events can take place 

any time after you receive your annuity payments, you should keep the RB-9 booklet for future 

reference. 

Important Notices 

Be sure to read the important notices at the end of this booklet. 

Other Booklets of Interest 

IB-2 Railroad Retirement and Survivor Benefits 

RB-3 Furnishing Evidence to Support Your Claim 

G-179 Special Guaranty in Employee and Spouse Annuities 

RRB booklets are available on the Railroad Retirement Board’s Web site at www.rrb.gov. 
 

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TABLE OF CONTENTS 

Page 

PART I - APPLYING FOR YOUR ANNUITY 

Chapter 1 Requirements to Receive an Age and Service Annuity 1 

Chapter 2 How Family Members Can Affect Your Annuity 3 

Chapter 3 Credit for Railroad Work 3 

Chapter 4 Credit for Military Service 4 

Chapter Current Connection 5 

Chapter 6 Requirements for a Supplemental Annuity 7 

PART II - WHEN YOUR ANNUITY CAN BEGIN 

Chapter 7 File an Application 7 

Chapter 8 Earliest Annuity Beginning Date Permitted By Law 7 

Chapter 9 Stop Railroad Work 8 

Chapter The Effects of Unemployment or Sickness Benefits After Your Date Last Worked 8 

Chapter 11 The Effects of a Dismissal Allowance, Pay For Time Lost, and Some Types

 of Vacation Pay 9 

Chapter 12 The Effects of a Separation Allowance After Your Date Last Worked 9 

PART III - BASIC FORMULA AND REDUCTIONS FOR EARLY RETIREMENT 

Chapter 13 Basic Formula 10 

Chapter 14 Full Retirement Age for Employees Who Have Less than 360 Months of Railroad Service 11 

Chapter Age Reductions for Employees Who Have Less than 360 Months of Railroad Service 11 

PART IV - DEDUCTIONS FOR EARNINGS 

Chapter 16 Self-Employment and Other Nonrailroad Work 12 

Chapter 17 Tier 1 Work Deductions 12 

Chapter 18 Last Pre-Retirement Nonrailroad Employment 14 

Chapter 19 Tier 2 and Supplemental Annuity Work Deductions 14 

PART V - REDUCTIONS FOR OTHER BENEFITS 

Chapter Social Security Benefits 14 

Chapter 21 Non-Covered Service Pensions 15 

Chapter 22 Other Railroad Retirement Annuities 15 

Chapter 23 Worker’s Compensation and Public Disability Benefits 16 

PART VI - REDUCTIONS FOR OTHER FEDERAL PROGRAMS 

Chapter 24 Medicare Coverage and You 17 

Chapter Federal Income Tax Withholding 19 

PART VII - AFTER YOU APPLY FOR YOUR ANNUITY 

Chapter 26 Notice of Decision About Your Age and Service Application 19 

Chapter 27 How Payments Are Made 19 

Chapter 28 Receiving Your Payments 20 

Chapter 29 Change of Address 20 

Chapter Receiving a Tax Refund of Excess Social Security Tax 20 

Chapter 31 Receiving a Railroad Separation Allowance Payment 21 

Chapter 32 Records You Should Keep 21 

IMPORTANT NOTICES 

Nondiscrimination on the Basis of Disability

Fraud and Abuse Hot Line 

Computer Matching and Privacy Protection Act Notice

Paperwork Reduction Act and Privacy Act Notices 
 

 

 

 

 

 

PART I - APPLYING FOR YOUR ANNUITY 

This section contains information that will help you 

to complete your application correctly. Included are 

the requirements you must meet to receive an annuity. 

You may file your application up to three months 

before your annuity beginning date. 

Booklet RB-3, Furnishing Evidence to Support 

Your Claim explains acceptable evidence for proofs 

required to process your annuity application. Shorten 

the processing time for your annuity application by 

submitting proof of your date of birth and military 

service to your local Railroad Retirement Board 

(RRB) office now, even if you will not file your 

application within three months. Whenever sending 

documents to the RRB, always include your name, 

social security number, and daytime telephone number 

where you can be reached. 

We recommend that you read this booklet 

and Booklet RB-3 before you file your annuity 

application. 

Chapter 1 - Requirements to Receive an Age 

and Service Annuity 

You may qualify for a monthly age and service 

employee annuity if you meet certain requirements. 

This chapter describes types of age and service 

annuities and the different conditions for each. 

If you are filing for a disability annuity, you should 

also refer to booklet RB-1D, Employee Disability 

Benefits, which explains disability annuity 

requirements. However, if your disability annuity 

is denied, and you indicate that you would accept a 

reduced age annuity, if eligible, read this chapter and 

Part III for information about the reduced age and 

service annuity. 

A. Age Requirement - The RRB considers you to 

have attained your age on the day before your 

birthday. The age at which you can receive an age 

and service annuity is based on your months of 

railroad service. 

Determining Earliest Retirement Age 

If you have at least: Your annuity can begin the 

first full month you are 

360 months of 

railroad service, age 60. 

120-359 months of 

railroad service, age 62. 

60-119 months of 

railroad service, age 62. 

Note - The age requirements for a supplemental 

annuity are in Chapter 6 

B. Cessation of Railroad Service - Your age and 

service annuity cannot begin until you stop all 

railroad work for pay and relinquish rights to 

railroad employment. Also note that, after the 

annuity is awarded, payment cannot be made for 

any month in which you return to work for a 

railroad employer. 

The RRB will release a Form G-88A.1 listing, 

Request for Verification of Date Last Worked, 

to your last railroad employer if your date last 

worked is within 15 months of the date that you 

file your employee annuity application. This will 

notify your employer of your claimed date last 

worked and relinquishment of rights. 

C. Relinquishment of Rights - Before an age and 

service annuity can be paid, you must relinquish 

all seniority or other rights to return to work for 

any railroad employer. While an age and service 

annuity can begin to accrue as early as the day 

after you stop working for the railroad, it cannot 

be awarded until you relinquish rights to railroad 

employment. 

Example - A qualified age and service applicant, 

who stops working on December 31, but does not 

relinquish rights until March 15, is entitled to an 

annuity from January 1. Although benefits accrue 

from January 1, the actual payment cannot be made 

before March 15, the day relinquishment of rights is 

accomplished. 

The relinquishment of rights only affects the 

benefits under the Railroad Retirement Act. The 

relinquishment of rights does not bind the railroad 

should the employer choose to provide certain 

employee benefits (i.e., health insurance, an 

employee buyout) after you stop working. 

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1. How Relinquishment of Rights is Accomplished 

- To relinquish your rights to railroad employment, use your employee annuity application. 

Indicate that you either no longer have seniority 

or other rights to work for a railroad employer 

or, if you are filing in advance of your annuity 

beginning date, that you will give up those 

rights as of the date indicated as your last day 

of railroad employment. 

Under advance filing procedure, you may 

file for an age and service annuity up to three 

months before your annuity beginning date. 

If you are still working in railroad service 

when you file, this means that the date that 

you certify on your annuity application as the 

date you will stop railroad service and relinquish rights is a date in the future. If your 

plans change, you must promptly report any 

change in your last day of railroad service to 

the nearest RRB office. Otherwise your annuity 

beginning date could be incorrect, resulting in 

erroneous payments. 

2. Relinquishment of Rights In Wrongful 

Termination Cases - If you are prosecuting a 

claim before the National Railroad Adjustment 

Board for reinstatement and for time lost from 

the effective date of a termination action that 

you believe is wrongful, you must ask the RRB 

to include the following statement over your 

signature in the “Remarks” section of your 

employee annuity application: “I do not at this 

time possess any rights to return to the service 

of an employer. This statement shall be without 

prejudice to my claim that I was wrongfully 

deprived of such rights on (date of termination).” 

You must also request the RRB office to 

prepare an “Assignment of Claim” statement 

for your signature. This states that you will 

refund any annuity payments you receive for 

any period for which you may subsequently be 

awarded pay for time lost. 

3. Protest of Relinquishment of Rights - Once 

effective, you cannot revoke the relinquishment 

of rights, even if you offer to refund the amount 

of the Railroad Retirement Act annuities that 

were paid based on the relinquishment of 

rights. 

D. Additional Requirements for Employee Annuities 

Based on 60-119 Months of Railroad Service 

with at Least 60 Months of Railroad Service 

after 1995 - If you file for an employee disability 

annuity that is based on 60-119 months of railroad 

service with at least 60 months of railroad service 

after 1995, a Tier 2 component is not payable 

to you before the month in which you attain age 

62. For age and service and disability annuities, 

you must have a Social Security (SS) Act Insured 

Status based on combined railroad earnings, 

creditable military service earnings, and social 

security earnings to qualify yourself and your 

spouse for Tier 1 components. 

An SS Act Insured Status is based on Quarters of 

Coverage (QC). In general, the SS Act specifies an 

amount for each calendar year that will qualify the 

wage earner for a QC for that year. If you earn that 

amount (or a multiple of that amount up to 4 QCs), 

your earnings record will be credited with those 

QCs. 

You have an SS Act Insured Status if: 

1. Employee Annuities Based on Age - You must 

have a Fully Insured Status as defined in the 

SS Act, but using combined railroad earnings, 

creditable military service earnings, and social 

security earnings. The SS Act QC requirement 

for a Fully Insured Status for employees born 

after 1928 is 40 QCs; or, 

2. Employee Annuities Based on Disability - You 

must have a Disability Freeze as defined in the 

SS Act, but using combined railroad earnings, 

creditable military service earnings, and social 

security earnings. The SS Act requirements 

are: 

a. You must be rated totally and permanently 

disabled; 

b. You must have a Fully Insured Status. 

(Generally, the QC requirement for a 

Fully Insured Status is at least one QC 

for each calendar year after the year you 

attained age 21, through the year you 

became disabled.); and, 

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c. You must have at least 20 QCs in a period of 

40 consecutive calendar quarters (10 years) 

ending with the quarter of the disability 

onset date. This is also referred to as the 

20-in-40 QC test. 

Chapter 2 - How Family Members Can Affect 

Your Annuity 

Information concerning your marriage history is 

requested on your employee annuity application to 

determine the possible eligibility of any spouse or 

divorced spouse on your earnings record. If you are 

married when you apply for benefits, be sure to ask 

the RRB representative whether your spouse is eligible 

for an annuity. If you are, or your spouse is, too young 

to qualify your spouse for benefits at that time, ask 

when your spouse will become eligible. Your spouse 

or divorced spouse is required to file a separate application to receive benefits on your earnings record. The 

eligibility requirements are explained in booklet RB-30, 

Spouse/Divorced Spouse Annuity. 

You may also be eligible for an increase in your 

annuity called the Special Guaranty computation, if 

members of your family meet the requirements under 

Social Security (SS) Act rules using your railroad 

service as if it had been covered under the SS Act. 

In most cases, your regular railroad retirement 

annuity rate will exceed the amount that the Social 

Security Administration (SSA) would have paid. 

Therefore, your annuity application asks only for basic 

information, such as the number of children you have 

who would qualify under this provision. The term child 

includes your unmarried natural child, or dependent 

and unmarried adopted child, stepchild, or, under 

certain conditions, your grandchild if both parents are 

deceased or disabled. 

Your child may be included in the Special Guaranty 

computation if the child is: 

1. under age 18; 

2. age 18 or older with a permanent disability 

that began before the child attained age 22 that 

makes the child unable to perform any type of 

regular employment; or 

3. age 18-19 and in full-time attendance at an 

elementary or secondary school. 

The RRB office where you file your application will 

test your annuity rate to determine if the Special 

Guaranty could apply. If it could apply, our office 

will contact you for further information. For more 

information on the Special Guaranty computation, 

read booklet G-179 Special Guaranty in Employee and 

Spouse Annuities. 

Chapter 3 - Credit for Railroad Work 

As previously explained, you must stop all railroad 

work in order to qualify for an employee annuity. A 

railroad employer is any company or labor organization covered under the Railroad Retirement Act. 

Covered railroad employers include railroads that 

engage in interstate business, railroad associations, and 

national railway labor organizations. 

A. Actual Railroad Service - Your employer 

reports your railroad service and earnings to the 

RRB under your social security number. Shortly 

after each year in which you have railroad 

earnings, the RRB mails Form BA-6, Certificate 

of Service Months and Compensation, to you. 

This annual statement has a record of your creditable railroad service months and compensation 

after 1936 and verified military service credits. 

You can also call the RRB at 877-772-5772, to 

request Form G-90c, Service and Compensation 

History Statement, for your earnings record. 

B. Deemed Railroad Service - For years after 

1984, you may be entitled to additional railroad 

service months if you did not actually work in 

every month of the year. For additional service 

months to be deemed, your compensation for the 

year must exceed an amount equal to 1/12 of the 

Tier 2 maximum multiplied by the number of 

railroad service months you actually worked. The 

excess amount is then divided by 1/12 of the Tier 

2 maximum. The result, rounded up to a whole 

number, is the number of deemed railroad service 

months. 

In order to qualify for these deemed railroad 

service months, you must have had an 

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employment relation for the months you did not 

perform actual railroad service. This means that 

you were: 

1. on bona fide leave of absence from the 

employer; 

2. not retired or discharged, but by reason of 

continuous disability, unable to return to 

service; 

3. out of service by reason of discharge later 

determined to be wrongful; or, 

4. an employee representative or employee of an 

employee representative. 

Deemed service months cannot be given for 

months after the beginning date of your annuity 

or after the date you relinquish rights to railroad 

employment. 

Chapter 4 - Credit for Military Service 

A. Proof of Military Service - If you ever served in 

active duty in the United States Armed Forces, 

the RRB may be able to use that military service 

to increase your annuity. You must first submit 

a copy of your latest Department of Defense 

Form 214, or any official record that shows your 

dates of federal military service. Shorten the 

processing time of your future benefit application 

by submitting proof of your military service now. 

When sending documents to the RRB, always 

include your name, your social security number, 

and a daytime telephone number where you can be 

reached. 

If your military service records were destroyed, 

either in the 1973 fire at the National Records 

Center in St. Louis, or in some other way, you 

may request a new military service record from 

your service branch with Form SF-180, Request 

Pertaining to Military Records. This form 

is available from the RRB or NARA at www. 

archives.gov. 

B. Basic Requirements Under the Railroad 

Retirement Act - The Railroad Retirement 

Act (RRA) allows credit for military service 

that began in a war period or period of national 

emergency and for involuntary (draft) military 

service. This prevents career railroad employees 

from losing retirement credits while actively serving 

in the national defense. To receive credit for military 

service, you must always meet one of the general 

railroad service requirements of Item 1 below and 

must meet one of the specific requirements in Item 

2, Item 3, or Item 4, which follow. 

1. General Requirements under the RRA - The 

RRA allows credit for military service as railroad 

service months only if, prior to the beginning of 

your military service, either in the same calendar 

year or in the next preceding calendar year as the 

enlistment, induction, or call from inactive duty, 

you: 

a. performed compensated service for an 

employer under the RRA; 

b. were entitled to Pay for Time Lost as an 

employee for an employer under the RRA; 

or, 

c. were serving as an employee representative 

as defined in the RRA. 

2. Involuntary Military Service and Periods 

of Creditable Voluntary Military Service -

Involuntary military service is always creditable under the RRA. In addition, voluntary 

military service that began in the following 

war periods or periods of national emergency 

are creditable: 

a. September 8, 1939, through June 14, 

1948 (if you voluntarily entered military 

service January 1, 1947, through June 14, 

1948, you can only receive credit through 

June 14, 1948). 

b. June 15, 1948, through December 15, 

1950, provided the additional requirements 

described in Item 3 are met. 

c. December 16, 1950, through September 14, 

1978 (but any voluntary active duty extending 

beyond September 14, 1978, is not creditable). 

d. August 2, 1990, to a date not yet determined. 

In addition to these war periods or periods of 

national emergency, some active duty in the 

federal military reserve may be creditable as 

explained in Item 4. 

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3. Voluntary Military Service in the Period 

June 15, 1948, through December 15, 1950 

- Railroad workers who voluntarily served 

in the Armed Forces between June 15, 

1948, and December 15, 1950, can be given 

railroad service credit for their military 

service. In addition to the requirement 

of railroad service prior to entering active 

military service described in Item 1 above, 

the RRA allows credit for voluntary active 

military service in the period June 15, 1948, 

through December 15, 1950, if you: 

a. performed compensated service for 

an employer under the RRA in the year 

released from active military service or in 

the next year; and, 

b. did not work for a nonrailroad employer 

after leaving military service and before 

resuming railroad employment. 

4. Creditable Military Reserve Duty - Members 

of a reserve component of the uniformed 

services who are called to active duty can 

receive railroad service credits for any 

such active duty or active duty for training, 

provided that one of the requirements 

described in Item 1 above was met as of the 

date called up. 

C. Basic Requirements Under the Social Security 

Act Rules - Since most military service performed 

after 1956 is creditable under the Social Security 

(SS) Act, the wage credits are posted to your SS Act 

wage record. The few cases in which military service 

is not creditable under the SS Act involve military 

service performed before 1957 that was either less 

than 90 days or that had a type of discharge other than 

honorable. 

When military service is used as railroad service 

months in your Tier 2 component, the SS Act 

prohibits the use of the same military service as 

wages. 

D. Affect in Your Annuity Rate 

1. Tier 1 Component - Military service 

creditable under the RRA or SS Act can 

be used to increase the yearly earnings 

amounts used in the computation of your 

Tier 1 component, subject to the yearly earnings 

maximum. This is true even when the same 

military service is used as railroad service 

months in your Tier 2 component. 

If you qualified for an annuity based on 60-119 

months of railroad service with at least 60 months 

of railroad service after 1995, military service 

creditable under the RRA or SS Act can be used 

as compensation Quarters of Coverage to meet 

the total minimum 40 Quarters of Coverage 

necessary for the SSA Insured Status requirement for a Tier 1 component that is explained in 

Chapter 1(C). This is true even when the same 

military service is used as railroad service months 

in your Tier 2 component. 

2. Tier 2 Component and Supplemental 

Annuity - Military service creditable under 

the RRA can be used as railroad service 

months in the computation of your Tier 2 

component or supplemental annuity. However, 

only one railroad service credit is allowed for 

a calendar month. If you have actual railroad 

service in the same month as the military 

service, only one railroad service credit is 

given for that month. 

3. Vested Dual Benefit - If you have at least 

120 months of railroad service before 1975 

and acquired an SSA Insured Status before 

1975 (see Chapter 1), you can receive an 

additional annuity component called the 

Vested Dual Benefit (VDB). Military service 

performed before 1975, creditable under SS 

Act rules, can be used as wages and wage 

Quarters of Coverage before 1975, to help 

meet the “wages only” requirements for a 

VDB. However, when military service is 

used as railroad service months in your Tier 

2 component, the SS Act prohibits the use of 

military service as wage Quarters of Coverage 

for a VDB. 

Chapter 5 - Current Connection 

You must have a Current Connection with the 

railroad industry in order to receive a supplemental 

annuity or an occupational disability annuity. 

Future survivor benefits can be paid by the RRB 

only if you have a Current Connection. The RRB 

will determine whether or not you have a Current 

Connection when your annuity application is 

processed. 

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A. Requirements for a Regular Current 

Connection - You have a regular Current 

Connection with the railroad industry if you meet 

either of the following conditions: 

1. you worked for a railroad in at least 12 of the 

30 consecutive months before the month in 

which your annuity begins or 

2. you worked in the railroad industry in at 

least 12 months in any other period of 30 

consecutive months before the month your 

annuity begins without any intervening 

regular employment. 

B. Work that will not Break a Current Connection -

The following types of work do not break a Current 

Connection: 

1. Work for the following government agencies: 

a. Alaska Railroad (as long as it is owned by 

the State of Alaska); 

b. U.S. Department of Transportation; 

c. Surface Transportation Board (or its 

predecessor the Interstate Commerce 

Commission); 

d. National Mediation Board; 

e. National Transportation Safety Board; or, 

f. Railroad Retirement Board. 

2. Service for a railroad whose principal 

operation is in Canada and service by a 

Canadian citizen in Canada for a railroad 

whose principal operation is in the United 

States. 

3. Self-employment as defined under the 

Railroad Retirement Act (see Chapter 16). 

4. Nonrailroad work after your annuity beginning 

date. 

C. Deemed Current Connection - If you do 

not have a regular Current Connection, you 

may have a Deemed Current Connection for a 

supplemental annuity or future benefits payable 

to your survivors. Your Current Connection is 

deemed to be maintained, even if you have regular 

nonrailroad employment before your annuity 

begins, if you: 

1. have at least 25 years of railroad service; and, 

2. either stopped working in the railroad industry 

“involuntarily and without fault” for a 

non-medical reason on, or after, October 1, 

1975, or, were on furlough or leave of absence 

or were absent because of injury on or after 

October 1, 1975, and were not called back to 

work; and, 

3. did not decline an offer to return to railroad 

employment in the same “class or craft” as your 

most recent railroad service (regardless of the 

number of miles you would have had to move to 

accept such job). 

NOTE: An employee cannot be on furlough, 

leave of absence, or absent because of injury 

status after relinquishment of rights to railroad 

service. 

If you meet all the above requirements, your 

Current Connection would not be broken, even 

if you work in regular employment after your 

30-month period and before retirement or death. 

D. Proof of Deemed Current Connection - RRB 

records will confirm if you have 25 years of 

service. 

You must supply the proof that you did not 

voluntarily end your railroad employment. The 

best evidence is the letter from your employer that 

describes the circumstances of your separation. 

Other acceptable proofs are personnel, payroll, 

and health insurance records that show your 

employment status. If none of these documents 

exist when your application is filed, it will be 

necessary for you to secure an affidavit from a 

railroad or union official or from two of your 

former co-workers who can be identified by the 

RRB as railroad employees. 

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Chapter 6 - Requirements for a Supplemental 

Annuity 

Some retired railroad employees may be eligible to 

receive a supplemental annuity from the RRB, in 

addition to their regular age and service or disability 

annuity. 

A. Requirements for a Supplemental Annuity - To 

be eligible for a supplemental annuity, you must 

meet all of the following requirements. 

1. Age and Railroad Service - You must be at 

least age 65 with at least 300 months (25 

years) of creditable railroad service, or 

at least age 60 with 360 months (30 years) 

of creditable railroad service. The age 

requirement for a supplemental annuity is not 

affected by the definition of Full Retirement 

Age (FRA) explained in Chapter 14; 

2. Qualified for Annuity - You must be eligible, 

and have filed, for an age and service 

or disability annuity. The supplemental 

annuity can never begin before an 

age and service or disability annuity; 

3. Railroad Service Before October 1, 1981 -

You must have at least one month of creditable 

railroad service before October 1, 1981; and, 

4. Current Connection - You must have 

a current connection with the railroad 

industry, as explained in Chapter 5. 

B. Reduction for Employer Pension - The 

amount of your supplemental annuity is 

reduced if you receive either of the following: 

1. A monthly pension from your railroad 

employer that is based in whole or in 

part on the employer’s contributions. 

2. A lump-sum distribution from an employer 

pension in lieu of a monthly benefit. 

A lump-sum distribution is considered to 

be paid even if you roll-over the funds to 

another account. If a lump-sum distribution is 

paid in installments, the installment payments 

are considered part of the single lump-sum 

distribution. Your own contributions to your pension 

account do not affect your supplemental annuity. 

Also, there is no reduction to the supplemental 

annuity for a pension paid by a railroad labor union. 

You are requested on your application, to enter the 

name(s) of the railroad employer(s) with which 

you still hold pension rights. Select the category 

that most accurately applies to the job position 

that qualified you for the employer pension.

The RRB may forward Form G-88p, Employer’s 

Supplemental Pension Report, to your railroad 

employer if additional information about your 

employer pension is needed. 

PART II - WHEN YOUR ANNUITY CAN BEGIN 

Refer to booklet RB-1D, Employer Disability 

Benefits, if you are applying for a disability annuity. 

Chapter 7 - File an Application 

You must file an application for an employee annuity to 

receive railroad retirement benefits based on your age 

and service. When you file an application for an age and 

service annuity, you may select the day you want your 

annuity to begin. You have two choices: the earliest date 

permitted by law, or a later date designated by you. 

Chapter 8 - Earliest Annuity Beginning Date 

Permitted By Law 

A. General - Most applicants select the earliest date 

permitted by law. This means the RRB will set 

your annuity beginning date as the very first day 

it could legally begin. If you choose to select a 

beginning date yourself, your annuity will begin 

on that date. However, the date you choose cannot 

be before the earliest date permitted by law. 

The earliest age and service annuity beginning 

date permitted by law is the latest of the following: 

1. The day after the actual day you last worked in 

the railroad industry. 

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2. The day after the last day of a period of 

Dismissal Allowance, Pay for Time Lost, or 

some types of Vacation Pay from the railroad 

industry. 

3. The first day of the first full month you meet 

the age requirement, as described in Chapter 1. 

4. The first day of the month in which your 

application is filed if your annuity is reduced 

for early retirement, as described in Chapter 

15. 

5. The first day of the sixth month before the 

month in which you file your annuity application if your annuity is not reduced for early 

retirement. 

B. Advance Filing - If Items 1-3 above apply, you 

can file your age and service application up to 

three months before the earliest annuity beginning 

date permitted by law. This will shorten the processing time of your annuity application. 

C. Delayed Filing - Note that when you delay 

filing for benefits, when Items 4-5 above apply, 

you may lose benefits for some or all of the 

period before the month in which you file. 

Chapter 9 - Stop Railroad Work 

Your age and service annuity cannot begin until you 

stop all railroad work for pay. Also note that, after 

the annuity is awarded, payment cannot be made for 

any month in which you return to work for a railroad 

employer. 

Under advance filing procedure, you may file for 

an age and service annuity up to three months 

before your annuity beginning date. If you are still 

working in railroad service when you file, this 

means that the date that you certify on your annuity 

application as the date you will stop railroad service 

and relinquish rights is a date in the future. If your 

plans change, you must promptly report any change 

in your last day of railroad service to the nearest 

RRB office. Otherwise, your annuity beginning date 

could be incorrect, resulting in erroneous payments. 

The RRB will release a Form G-88A.1 listing, Request 

for Verification of Date Last Worked, to your last 

railroad employer if your date last worked is within 15 

months of the date that you file your employee annuity 

application. This will notify your employer of your 

claimed date last worked and relinquishment of rights. 

Chapter 10 - The Effects of Unemployment or 

Sickness Benefits After Your Date Last Worked 

A. Benefits Under the Railroad Unemployment 

Insurance Act - Provided you meet the eligibility 

requirements, you may receive benefits under the 

Railroad Unemployment Insurance Act (RUIA) 

after your actual date last worked. These benefits 

have no effect on your annuity beginning date. 

Your annuity can begin as early as the day after 

your actual date last worked. However, any RUIA 

benefits paid to you after your annuity beginning 

date will be recovered from your annuity accrual. 

B. Sick Pay Under Certain Wage Continuation 

Plans - Any railroad sick pay, for months after 

your actual date last worked, that you received 

under certain wage continuation plans, other 

than being carried on the payroll at all or part of 

your regular pay, can be credited to your Tier 1 

component for up to six months after your actual 

date last worked. But, this type of sick pay is not 

creditable as railroad service months to your Tier 

2 component. The sick pay agreement must be 

established through a company policy or labor 

agreement. 

Check your pay receipt for the period of sickness 

to determine if this provision applies to you. If 

the payment was subject to Tier 1, and not Tier 2 

tax, the payment is sick pay and has no effect on 

your annuity beginning date. Your annuity can 

begin as early as the day after your actual date last 

worked. Examples of this type of payment are the 

Trustmark or Provident sick pay plans provided by 

some railroads. 

8 
 

Chapter 11 - The Effects of a Dismissal 

Allowance, Pay For Time Lost, and Some 

Types of Vacation Pay 

This section concerns payments that you may receive 

from your employer after the actual date you last 

performed service for the railroad, but while you were 

still carried on their payroll. These payments can have 

an effect on your annuity beginning date. 

A. Dismissal Allowance - Under the Railroad 

Retirement Act, a Dismissal Allowance consists 

of monthly compensation payments for a specific 

period made to an employee who retains an 

employment relation. This is also often called 

Wage Continuation or Guaranty Payments. The 

following, though not exhaustive, is evidence of an 

employment relation: 

1. For these payments, your resignation and 

relinquishment of rights are not effective until 

the end of the period for which the payments 

are made. 

2. You may be recalled during the period of 

the allowance. This can apply even if the 

agreement between you and the railroad is 

silent on the question of recall. 

3. You remain covered under various employee 

plans. 

4. You continue to receive employee benefits. 

B. Pay For Time Lost - Pay For Time Lost includes: 

1. Personal Injury Settlements which allocate a 

portion of the damage as lost compensation for 

a specific period following the injury and 

2. Short Term Disability for a specific period 

for which you are carried on the payroll and 

receive all or part of your regular pay while 

absent from work due to sickness. 

C. Vacation Pay - Some types of Vacation Pay affect 

your annuity if you are carried on the payroll after 

your actual date last worked and retain an employment relation. 

When you file your annuity application, the payments 

described in Sections A-C above should be entered 

as Pay for Time Lost to prevent an incorrect annuity 

beginning date from being established. Your annuity 

cannot begin until the day after the last day for which 

the Dismissal Allowance, Pay for Time Lost, or 

Vacation Pay is paid. 

When possible, it is sometimes to your advantage 

to accept the payments in a lump sum. You will not 

receive as many railroad service months, but this 

allows your annuity to begin at an earlier date. If 

you need help in making this decision, the RRB will 

provide you with the necessary annuity estimates. 

If you accept a Dismissal Allowance, Pay for Time 

Lost, or Vacation Pay, you cannot receive Railroad 

Unemployment Insurance Act benefits for the period of 

time for which you receive these benefits. This is true 

regardless of whether you leave railroad employment 

voluntarily or involuntarily. 

If you receive an injury settlement or Dismissal 

Allowance, bring any documentation (i.e., a copy 

of your settlement) with you when you file your 

employee annuity application. If your case is still 

pending at that time, advise the RRB office that you 

intend to claim a period of Pay for Time Lost after 

your actual date last worked. They will indicate the 

type of payment in “Remarks” on your application 

so the RRB can correctly determine your annuity 

beginning date. 

Chapter 12 - The Effects of a Separation 

Allowance After Your Date Last Worked 

This section concerns payments that you may receive 

from your employer after the actual date you last 

performed service for the railroad, but after you 

resigned and relinquished your rights to railroad 

employment. These payments do not have an effect on 

your annuity beginning date. 

Under the Railroad Retirement Act, a Separation 

Allowance is compensation paid, from railroad 

operating funds, to an employee who agrees to relinquish job rights to obtain the payment. The payment 

can be made in a lump sum or in periodic installment 

payments. 

9 
 

 

 

 

 

 

 

 

The entire amount of the Separation Allowance is 

creditable to your Tier 1 component, as of the date 

you relinquish your rights, up to the annual Tier 1 

maximum for that year. However, only the amount 

up to the Tier 2 monthly maximum times the number 

of creditable railroad service months for the year 

in which you relinquish your rights is creditable to 

your Tier 2 component. No railroad service months 

are credited to any month after the month in which 

you relinquish your rights, even if the Separation 

Allowance is paid in monthly installments. 

However, you may be entitled to a Separation 

Allowance Lump-Sum Payment as explained in 

Chapter 31 of this booklet. This amount is a refund of 

any Tier 2 taxes withheld from Separation Allowance 

payments when they do not result in railroad service 

months or Tier 2 credit. 

In cases where an employee, with at least 25 years 

of railroad service, has no option to remain in the 

service of the railroad employer, the acceptance 

of a Separation Allowance does not mean that the 

termination is voluntary. The employee can still 

qualify for a Deemed Current Connection, as 

explained in Chapter 5. 

However, if you are offered a job of equal class and 

craft, regardless of the distance you would have to 

travel, and you chose a Separation Allowance instead 

of keeping your seniority rights to railroad employment, you would be considered to have voluntarily 

terminated railroad employment and would not be 

protected by the Deemed Current Connection. 

If you accept a Separation Allowance, you cannot 

receive RUIA benefits for roughly the period of 

time (called the disqualification period) it would 

have taken to earn the amount of the Separation 

Allowance, whether the Separation Allowance is paid 

in a lump sum or installments. 

If you have not obtained new employment by the end 

of the disqualification period and are still actively 

seeking work, you may be eligible for unemployment 

benefits at that time. You must meet all the usual 

eligibility requirements, including the availability 

for work requirement. An employee can establish 

availability for work by demonstrating a willingness 

to work and making significant efforts to obtain 

work. In judging your willingness to work, the RRB 

considers, among other factors, the reason you 

accepted the Separation Allowance and the extent of 

your work-seeking efforts during the disqualification 

period. Therefore, if you are offered a job of equal 

class and craft and you chose a Separation Allowance 

instead of keeping your seniority rights to railroad 

employment, you would be considered to have 

voluntarily terminated railroad employment and may 

not qualify for Railroad Unemployment Insurance 

Act (RUIA) benefits. 

Example - If your salary was $3,000 a month without 

overtime pay, and your Separation Allowance was 

$12,000, you would be disqualified from receiving 

RUIA benefits for approximately four months. You 

could receive RUIA benefits for the months after the 

end of the four-month disqualification period only if 

you meet the availability for work requirement. 

Note that lump-sum payments from a pension trust 

fund are not considered to be Separation Allowances 

under the RRA, even if the railroad or the RUIA 

refers to them as Separation Allowances. These 

payments are not subject to Tier 1 or Tier 2 taxes and 

do not increase the Tier 1 component. However, they 

can create a disqualification period for benefits under 

the RUIA and can cause a reduction to supplemental 

annuity benefits, as explained in Chapter 6. 

PART III - BASIC FORMULA AND REDUCTIONS 

FOR EARLY RETIREMENT 

Chapter 13 - Basic Formula 

Regular railroad retirement annuities are calculated 

under the following two-tier formula: 

A. Tier 1 component - The first tier is based on 

railroad retirement credits and any social security 

credits an employee has acquired. If you have at 

least 120 months of railroad service, or 60-119 

months of railroad service with at least 60 

months of railroad service after 1995, the amount 

of the first tier is calculated using social security 

formulas and age requirements. Exception: If 

you have at least 360 months of railroad service 

or are disabled and have at least 120 months of 

railroad service, the amount of the first tier is 

calculated using social security formulas and 

railroad retirement age and service requirements. 

10 
 

 

 

 

 

 

B. Tier 2 component - The second tier is based 

on railroad retirement credits only, and may be 

compared to the retirement benefits sometimes 

paid to workers in other industries in addition to 

social security benefits. 

Chapter 14 - Full Retirement Age for 

Employees Who Have Less than 360 Months of 

Railroad Service 

The term Full Retirement Age (FRA) means the age 

at which an employee with less than 360 months of 

railroad service can receive a full annuity (not reduced 

for early retirement). 

If you have less than 360 months of railroad service, 

this applies to you. FRA for your Tier 1 age reduction 

is age 65 if you were born before January 2, 1938. 

The FRA for persons born after January 1, 1938, will 

gradually increase over a 20-year period to age 67, as 

illustrated in the following chart. 

If you were born: then your Full 

Retirement Age is: 

Before 1-2-1938 65 

1-2-1938 thru 1-1-1939 65 and 2 months

 1-2-1939 thru 1-1-1940 65 and 4 months

 1-2-1940 thru 1-1-1941 65 and 6 months

 1-2-1941 thru 1-1-1942 65 and 8 months

 1-2-1942 thru 1-1-1943 65 and 10 months

 1-2-1943 thru 1-1-1955 66 

1-2-1955 thru 1-1-1956 66 and 2 months

 1-2-1956 thru 1-1-1957 66 and 4 months

 1-2-1957 thru 1-1-1958 66 and 6 months

 1-2-1958 thru 1-1-1959 66 and 8 months

 1-2-1959 thru 1-1-1960 66 and 10 months

 1-2-1960 and later 67 

(Full Retirement Age also affects Tier 1 component 

work deductions due to earnings as described in 

Chapter 17, regardless of your total years of railroad 

service.) 

Chapter 15 - Age Reductions for Employees 

Who Have Less than 360 Months of Railroad 

Service 

A. Tier 1 Component Age Reduction - Your 

employee annuity Tier 1 component age reduction 

depends on your total years of railroad service. 

1. You Have 60-119 Months of Railroad Service 

with at Least 60 Months of Railroad Service 

After 1995 - Your Tier 1 is reduced by 1/180 

for the first 36 months you are under FRA and 

by 1/240 for each additional month you are 

under FRA on your RRA annuity beginning 

date, or if earlier, your social security benefit 

date of entitlement; or, 

2. You Have 120-359 Months of Railroad Service 

- Your Tier 1 is reduced by 1/180 for the first 

36 months you are under FRA and by 1/240 

for each additional month you are under FRA 

on your annuity beginning date. 

B. Tier 2 Component Age Reduction - Your 

employee annuity Tier 2 component age reduction 

depends on whether or not you have railroad 

service before August 12, 1983. 

1. You Began Your Railroad Service Before 

August 12, 1983 - Your Tier 2 age reduction 

is 1/180 for each month you are under age 65 

on your annuity beginning date; or 

2. You Began Your Railroad Service After 

August 11, 1983 - Your Tier 2 will be reduced 

by 1/180 for each of the first 36 months you 

are under FRA and 1/240 for each additional 

month you are under FRA on your annuity 

beginning date. 

NOTE: If you receive a disability annuity based 

on 60-119 months of railroad service with at least 

60 months of railroad service after 1995, your 

Tier 2 component is not payable until the first full 

month you are age 62. Then it will be reduced in the 

same manner as a Tier 2 component for an age and 

service employee. 

PART IV - DEDUCTIONS FOR EARNINGS 

Your annuity is not payable for any month in which 

you are in railroad service. In addition, nonrailroad 

earnings after your annuity beginning date may affect 

your annuity computation. 

If you are filing for a disability annuity, refer to the 

earnings restrictions in booklet RB-1D, Employee 

Disability Benefits. 

11 
 

 

 

 

Otherwise, the age and service annuity Tier 1 and Tier 

2 deductions for earnings are explained below. 

Chapter 16 - 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 (as 

explained in Chapter 5). 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 selfemployment. 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. 

Chapter 17 - Tier 1 Work Deductions 

Tier 1, Vested Dual Benefit, or Special Guaranty 

Computation work deductions do not apply for any 

months you are Full Retirement Age (FRA) (see Chapter 

14) or older. If you are FRA, or older, on your annuity 

beginning date, you may skip to Chapter 18. If you are 

under FRA, earnings from any nonrailroad employment 

(including self-employment) over the Annual Earnings 

Exempt Amount cause work deductions to your Tier 1, any 

Vested Dual Benefit payable, and to any Special Guaranty 

computation. 

The term Annual Earnings Exempt Amount means the 

amount of money you can earn in nonrailroad employment in a year without losing part of your annuity 

or the annuities of others entitled on your earnings 

record. There are separate Annual Earnings Exempt 

Amounts for persons under FRA, and for the year in 

which the person attains FRA, as explained in the 

following chart. 

When you have earnings over the Annual Earnings 

Exempt Amount for your age group, the excess is 

charged against your annuity and the annuities of all 

others entitled on your earnings record. However, if 

a divorced spouse is entitled on your earnings record, 

effective from the second anniversary of the divorce, 

your earnings have no effect on the divorced spouse 

annuity. 

DETERMINING AMOUNT OF 

YOUR WORK DEDUCTION 

For a year in 

which you: 

You may lose up to $1 in Tier 1 

components for every: 

The 

reduction: 

attain FRA, $3.00 of earnings over the 

Annual Earnings Exempt 

Amount for your age group. 

However, your earnings are 

only counted for months 

before the month in which 

you attain FRA. 

is removed 

effective the 

month in 

which you 

attain FRA. 

are under FRA 

for the entire 

year, 

$2.00 of earnings over the 

Annual Earnings Exempt 

Amount for your age group. 

applies for 

the full year. 

work outside $2.00 of earnings. There is is removed 

the U.S. for 45 no Annual Earnings Exempt effective the 

or more hours Amount for work outside month in 

per month, the U.S. However, your 

earnings are only counted 

for months before the month 

in which you attain FRA. 

which you 

attain FRA. 

Refer to Form G-77a, How Work Affects Your Railroad 

Retirement Benefits, for the Annual Earnings Exempt Amount 

to use when completing the earnings items on your annuity 

application. 

A. Definition of Earnings for Tier 1, Vested Dual Benefit, 

or Special Guaranty Computation - In general, earnings 

restrictions apply to gross earnings from employment 

and net earnings from self-employment. 

12 
 

 

 

 

 

 

 

 

Gross earnings are all salaries (including 

amounts deferred to a 401(k) pension account), 

commissions, bonuses, retroactive wage 

increases, or any allowances for room or board 

earned in the calendar year. If these earnings 

are from an employer covered under the Social 

Security Act, the amount of the gross earnings is 

the amount reported for social security tax under 

the Federal Insurance Contributions Act (FICA). 

Net earnings from self-employment equals the 

amount of gross income minus expenses that 

were reported for social security tax under the 

Self-Employment Contributions Act (SECA). 

Add your earnings from employment and 

self-employment together to determine the total 

earnings for the calendar year for the purpose of 

Tier 1, Vested Dual Benefit, or Special Guaranty 

Computation work deductions. 

Do not include as earnings any money that you 

received for any reason other than work, such as 

interest from savings, income from investments, 

gifts, inheritances, pensions or other retirement 

benefits. 

B. Exception for First Year of Entitlement - In the 

year your annuity begins, deductions for your 

own earnings are based on your earnings for the 

entire year, not just the earnings after you retire. 

However, a special rule may be used to apply 

work deductions in the first year you are entitled 

to an annuity and have a Non-Work Month. 

A Non-Work Month is a month in which you earn 

less than the Monthly Earnings Exempt Amount 

for your age (the Annual Earnings Exempt Amount 

for your age divided by 12) or, if self-employed, 

render no substantial services. (The RRB uses 

Form AA-4, Self-Employment and Substantial 

Service Questionnaire, to determine months in 

which you rendered no substantial services.) 

1. Special Rule Applies - In the year the special 

rule is applied, deductions for your own 

earnings are not applied to any Non-Work 

Month. If you have high earnings before your 

annuity begins but do not earn more than the 

Monthly Earnings Exempt Amount in any month 

after your annuity begins, Tier 1, Vested Dual 

Benefit or Special Guaranty Computation work 

deductions for your own earnings will not be 

required. 

2. Special Rule does not Apply - If you earn more 

than the Monthly Earnings Exempt Amount in 

one or more months after your annuity begins, 

deductions are assessed to those months up 

to the amount required based on your total 

earnings for the year. Also, after the first year 

in which you have a Non-Work Month, this 

monthly test does not apply. If your earnings 

are high enough, Tier 1, Vested Dual Benefit 

or Special Guaranty Computation work 

deductions will be assessed to your annuity for 

the entire year, even if you only work part of 

the year. 

C. Exception for Social Security Benefit 

Entitlement - No earnings deductions are made 

by the RRB to your Tier 1 component if you 

are receiving social security benefits. Earnings 

deductions may be made by the Social Security 

Administration in your social security benefit. 

If your annuity includes a Vested Dual Benefit, 

however, the RRB will assess earnings deductions 

to that part of your annuity. 

D. Exception for Those Who do not have a Work 

Deduction Insured Status - Ask your local RRB 

office if this exception applies to you. Most 

employees currently retiring are not eligible 

for this exception because they do have a Work 

Deduction Insured Status. 

However, there are a few employees who may not 

have accumulated the number of wage Quarters of 

Coverage, or compensation Quarters of Coverage 

after 1974, to have a Work Deduction Insured 

Status. For example, employees working for 

Canadian railroads have not accumulated Quarters 

of Coverage since 1983. 

This exception only affects the Tier 1 and Vested 

Dual Benefit work deductions. A Work Deduction 

Insured Status is not required for work deductions 

under the Special Guaranty Computation. 

13 
 

 

 

 

Chapter 18 - Last Pre-Retirement Nonrailroad 

Employment 

A. Definition - Your Last Pre-Retirement 

Nonrailroad Employer (LPE) is defined as any 

nonrailroad individual, company, or institution 

for whom you are working on the date your 

employee annuity begins or for whom you 

stopped working in order to receive an annuity. A 

few exceptions for types of nonrailroad work are 

listed in Section B. 

The nonrailroad employer is always your LPE if 

you are working in nonrailroad employment on 

the date your employee annuity begins or, if you 

have stopped working, you still hold rights to 

return to service of the nonrailroad employer on 

the date your employee annuity begins. 

The nonrailroad employer is presumed to be 

your LPE if you stopped working within the 

six months preceding your annuity beginning 

date. When you were working for two or more 

persons, companies, or institutions within the six 

months preceding your annuity beginning date, 

all such employers are presumed to be your LPE. 

B. Work That is not Considered Last PreRetirement Nonrailroad Employment -

Nonrailroad employment after the date your 

annuity begins is not LPE unless you worked 

for that employer before the date your annuity 

begins. Also, some types of nonrailroad work 

are not considered LPE, no matter when they are 

done. 

The following types of work are not LPE: 

1. military service; 

2. mail handling under contract for the U.S. 

Post Office; 

3. jury duty; 

4. employment for which you are reimbursed 

only for your expenses; 

5. certain seasonal employment where you do 

not have rights to return to the employment 

(such as working in a department store during 

the Christmas season); 

6. work as a member (owner) of a Limited 

Liability Corporation; or, 

7. self-employment as defined under the Railroad 

Retirement Act. 

Even though earnings from employment described 

above are not from LPE, they can cause Tier 1 

work deductions, as explained in Chapter 17. 

Chapter 19 - Tier 2 and Supplemental Annuity 

Work Deductions 

Any earnings from your Last Pre-Retirement 

Nonrailroad Employer (LPE) in or after the month 

your annuity begins will reduce your Tier 2 component, 

your spouse’s Tier 2 component, and any supplemental annuity. Your LPE is explained in Chapter 18. 

The reduction is $1 for each $2 earned (subject to a 

maximum reduction of 50 percent of the Tier 2 and supplemental annuity). 

The reduction to Tier 2 and the supplemental 

annuity occurs at any age, even after you attain Full 

Retirement Age. There is no Annual Earnings Exempt 

Amount, or Monthly Earnings Exempt Amount for the 

first year of entitlement, for LPE work deductions. 

Work deductions for LPE apply no matter how much 

money you earn in LPE. 

Earnings from self-employment or other nonrailroad 

employment are not added to your LPE earnings 

when computing Tier 2 or supplemental annuity work 

deductions. 

PART V - REDUCTIONS FOR OTHER 

BENEFITS 

Chapter 20 - Social Security Benefits 

If you are entitled to Social Security (SS) benefits 

based on any wage record, your Tier 1 component 

will be offset for those SS benefits (before any withholding under the SS Act for your earnings over the 

Annual Earnings Exempt Amount). This is why your 

SS benefits may be certified to the RRB for payment. 

If you have already filed for your SS benefits, it is 

important to include the SS benefit information on 

your annuity application. This will help to prevent an 

overpayment of your annuity. 

14 
 

A. Annuity Based on at Least 120 Months of 

Railroad Service - Your railroad retirement application may be used to protect your filing date 

for SS benefits if you have not yet filed at the 

Social Security Administration (SSA) and will be 

entitled to the SS benefits within three months. 

This means the date you file your railroad retirement application can be used as the date you file 

for SS benefits. If you want to use your railroad 

retirement application to protect your filing date, 

the RRB representative will prepare Form RR-8, 

Notice of Protection of Filing Date for Social 

Security Benefits, and send a copy to your local 

SSA office. The SSA office will contact you to 

secure an application for SS benefits. 

Your railroad retirement application may protect 

your filing date, but it is not an application for SS 

benefits. You must file a separate application for 

those benefits at SSA. 

In many cases, filing for SS benefits will not affect 

your total benefit rate, because of the deduction in 

your Tier 1 component. It is usually not to your 

advantage to apply for benefits at both agencies. 

It is a good idea to discuss this matter with an 

RRB representative before deciding to file for SS 

benefits. Contact your local RRB office for information about your situation before filing at SSA. 

B. Annuity Based on 60-119 Months of Railroad 

Service With at Least 60 Months of Railroad 

Service After 1995 - Your railroad retirement 

application is also deemed to be an application 

for any SS benefits that you may be entitled to on 

your own earnings record or the earnings record of 

your spouse. 

Chapter 21 - Non-Covered Service Pensions 

A Non-Covered Service Pension (NCSP) is any 

payment based on earnings for services performed 

after 1956 that are not covered as employment 

under the Social Security (SS) Act or the Railroad 

Retirement Act (RRA). This payment may either be a 

monthly check or a lump-sum payment. This information is important because it may reduce the amount of 

your Tier 1 component. 

A. Exceptions for Non-Covered Service Pension 

Reduction - You are not subject to the non-covered 

service pension reduction if your date of birth 

is before January 2, 1924, or if you have at least 

30 Years of Coverage. Approximately 1 Year of 

Coverage is credited for each year in which you 

have wages, compensation, or self-employment 

earnings equal to or more than the following: 25 

percent of the SSA maximum creditable earnings 

for years before 1979, 25 percent of the Tier 2 

maximum creditable earnings for years 1979-

1990, and 15 percent of the Tier 2 maximum creditable earnings for years after 1990. Ask your RRB 

representative if this exception applies to you. 

Also note that the following monthly benefits are 

not considered to be non-covered service pensions: 

1. A private pension from your railroad 

employer. 

2. Payment from the Department of Veterans 

Affairs. 

3. Pensions based on military service active duty. 

4. Pensions based on the earnings of another 

person. 

B. When Non-Covered Service Pension Reduction 

May Apply - If none of the exceptions above apply, 

your date of birth is January 2, 1924, or later, and 

you are receiving or expect to receive a pension or 

annuity (or a lump-sum payment in excess of your 

own contributions to the pension plan) that is based 

on any work performed after 1956 not covered by 

the SS Act or the RRA, the RRB will use Form 

G-209, Employee Non-Covered Service Pension 

Questionnaire, to obtain the information necessary 

to compute any offset for your non-covered service 

pension. 

Chapter 22 - Other Railroad Retirement 

Annuities 

If you are entitled to more than one railroad retirement 

annuity, your employee annuity is not reduced for the 

other railroad retirement annuity. But your employee 

annuity can have an effect on the other railroad retirement annuity. 

15 
 

 

 

 

 

A. Spouse Annuity - If you are entitled to both a 

Railroad Retirement Act (RRA) employee annuity 

based on your own earnings record and an RRA 

spouse annuity based on a different earnings record, 

the reduction to your RRA spouse annuity depends 

on whether or not there is railroad service before 

January 1, 1975, on either earnings record: 

1. If either earnings record has railroad service 

before January 1, 1975, your RRA spouse 

annuity Tier 1 is reduced by your RRA 

employee annuity Tier 1. The reduction may be 

restored to your RRA spouse annuity Tier 2. 

2. If neither earnings record has railroad service 

before January 1, 1975, your RRA spouse 

annuity Tier 1 and Tier 2 is reduced by your 

own RRA employee annuity Tier 1 and Tier 

2. The reduction is not restored to your RRA 

spouse annuity Tier 2. 

B. Widow(er) Annuity - If you are entitled to both an 

RRA employee annuity based on your own earnings 

record and an RRA widow(er) annuity based on 

a different earnings record, the reduction to your 

RRA widow(er) annuity depends on railroad service 

before January 1, 1975. 

1. If either earnings record has at least 120 months 

of railroad service before January 1, 1975, your 

RRA widow(er) annuity Tier 1 is reduced by 

your own RRA employee annuity Tier 1. If you 

are a widow, the reduction may be partially 

restored to your RRA widow annuity Tier 2. If 

you are a widower, you may be eligible for the 

restored amount if you were dependent on your 

deceased spouse for 1/2 of your support. 

2. If either earnings record has some railroad 

service before January 1, 1975, but neither 

earnings record has 120 months of railroad 

service before January 1, 1975, your RRA 

widow(er) annuity Tier 1 is reduced by your 

own RRA employee annuity Tier 1. The 

reduction is not restored to your widow(er) 

annuity Tier 2. 

3. If neither earnings record has any railroad 

service before January 1, 1975, your RRA 

widow(er) annuity Tier 1 and Tier 2 is reduced 

by your RRA employee annuity Tier 1 and Tier 

2. The reduction is not restored to your RRA 

widow(er) annuity Tier 2. 

C. Divorced Spouse Annuity - If you are entitled to 

both an RRA employee annuity based on your 

own earnings record and an RRA divorced spouse 

annuity based on a different earnings record, your 

RRA divorced spouse annuity is reduced by your 

RRA employee annuity. 

D. Surviving Divorced Spouse Annuity or 

Remarried Widow Annuity - If you are entitled 

to both an RRA employee annuity, based on 

your own earnings record, and an RRA surviving 

divorced spouse annuity or RRA remarried 

widow(er) annuity, based on a different earnings 

record, the reduction depends on railroad service 

before January 1, 1975. 

1. If there is railroad service before January 1, 

1975, on either earnings record, your RRA 

surviving divorced spouse annuity or RRA 

remarried widow(er) annuity will be reduced by 

your RRA employee annuity Tier 1. 

2. If neither earnings record has railroad service 

before January 1, 1975, your RRA surviving 

divorced spouse annuity or RRA remarried 

widow(er) annuity is reduced by your RRA 

employee annuity Tier 1 and Tier 2. 

Chapter 23 - Worker’s Compensation and 

Public Disability Benefits 

The Worker’s Compensation and Public Disability 

Benefit (WC/PDB) provision only applies to 

disability annuitants. If you are not filing for a 

disability annuity, you can skip this chapter. 

The Tier 1 component of your disability annuity 

may be reduced if you are receiving WC benefits 

or certain PDBs. The WC benefits that affect your 

annuity are those payments made to you by a Federal 

or State worker’s compensation insurance law for 

a work-related injury or disease you may have. 

The PDBs that may affect your annuity are those 

payments made to you by a Federal, State, or local 

government based on employment that is not entirely 

covered by the Social Security (SS) Act. 

Generally, when 85 percent or more of the period 

of service for a Federal, State, or local government 

is covered under the SS Act, a PDB based on that 

service paid by Federal, State, or local plan will 

not cause a reduction. Also, payments from the 

Department of Veterans Affairs will not cause a 

reduction. 

16 
 

 

 

 

 

 

Military service disability pensions based entirely 

on active duty before 1957 will cause a PDB 

reduction. 

If you receive WC or a PDB based on any 

employment from a Federal, State, or local 

government that was not covered under the SS Act, 

you must submit proof of the amounts and effective 

dates of your WC or PDB. 

PART VI - REDUCTIONS FOR OTHER 

FEDERAL PROGRAMS 

Chapter 24 - Medicare Coverage and You 

A. General Information About Medicare -

Medicare is a four-part Federal health insurance 

program, administered by the Centers for 

Medicare & Medicaid Services (CMS), 

for people who are age 65 or older, who are 

totally and permanently disabled, or who have 

permanent kidney failure. The four parts are: 

Part A (Hospital Insurance), Part B (Medical 

Insurance), Part C (Medicare Advantage 

plans) and Part D (Medicare prescription drug 

coverage). 

If you are eligible for Medicare because of 

permanent kidney failure (End Stage Renal 

Disease), you must call or visit your local 

Social Security Administration office or call the 

Social Security Administration at 1-800-772-

1213 to enroll in Medicare Part A and Part B. 

For all other Medicare eligibility, the RRB can 

help you enroll in Medicare Part A and Part B. 

1. Hospital Insurance (Part A) can help pay for 

four kinds of care: 

a. inpatient hospital care; 

b. inpatient care in a skilled nursing facility 

following a hospital stay; 

c. care in your home by a home health 

agency; and, 

d. hospice care. 

As soon as you are determined to be eligible for 

Medicare, you will automatically be enrolled for 

Hospital Insurance (Part A). You do not pay a 

monthly premium for your Hospital Insurance 

(Part A). 

2. Medical Insurance (Part B) can help pay for 

additional kinds of medically necessary care: 

a. doctors’ services; 

b. outpatient hospital services; and, 

c. a number of other medical services and 

supplies that are not covered by Hospital 

Insurance (Part A). 

3. Medicare Advantage plans (Part C) like 

HMO’s or PPO’s are a way to get your 

Medicare coverage through private companies 

that are approved by Medicare. These plans 

include Part A, Part B, and usually other 

coverage like prescription drugs (Part D). 

You usually pay a monthly premium (in 

addition to your Part B premium) and a co-payment or co-insurance amount for covered 

services. Costs, extra coverage, and rules vary 

by plan. 

4. Prescription Drugs (Part D) helps cover the 

cost of prescription drugs. To enroll in a 

Medicare prescription drug plan, you must 

have Medicare Part A. Generally, you will 

have to pay a monthly premium, an annual 

deductible, and a share of the cost of each 

prescription. 

When a person first becomes eligible for 

Medicare, they can enroll in a Medicare 

prescription drug plan during the period that 

starts three months before the month their 

Medicare coverage starts and ends three 

months after that month. If you do not join 

a drug plan when you are first eligible, you 

may have to pay a late enrollment penalty if 

you choose to join later. To enroll in a Part 

D plan you must contact the plan directly. 

The RRB does not process enrollments in 

Part D. 

B. Medical Insurance (Part B) at Age 65 or Older -

Enrollment for Medical Insurance (Part B) depends 

on your age when you file your annuity application. 

1. If you are under age 64 years and 5 months 

when you file your annuity application, you 

will be automatically enrolled in Medical 

Insurance (Part B) at age 65, unless you 

decline this coverage. 

17 
 

 

2. If you are at least age 64 years and 5 months, 

when you file your annuity application, you 

can use your employee annuity application to 

enroll for Medical Insurance (Part B). 

If you want Medical Insurance (Part B) at age 

65, you must pay a premium for each month you 

have this insurance. If you receive an annuity, 

the premium will usually be deducted from your 

monthly annuity. 

If you do not want Medical Insurance (Part B) at age 

65, and then later decide that you do want to sign up, 

your protection may be delayed and your premiums 

may be more expensive. 

If at any time, you wish to cancel the election that 

you make on your annuity application, you must 

contact the nearest office of the RRB. 

C. Special Enrollment Period - You may delay 

enrolling in Medical Insurance (Part B) coverage 

without penalty if you are covered under a Group 

Health Plan (GHP) at age 65. The GHP must 

be based on your own employment or your 

spouse’s employment. You may enroll in Medical 

Insurance (Part B) at any time while you are 

covered under the GHP; or, you can enroll during 

a Special Enrollment Period (SEP). Your SEP 

begins when the employment on which the GHP 

is based ends or the first month you are no longer 

covered under the GHP, whichever comes first. 

The SEP lasts for 8 months. 

The beginning date of your Medical Insurance 

(Part B) coverage depends on the status of your 

GHP coverage when you file for the Medical 

Insurance (Part B). 

1. If you file for Medical Insurance (Part B) 

during any month in which you are enrolled in 

a GHP, or in the first month of your SEP, you 

can choose the effective date of your Medical 

Insurance (Part B). The effective date can be 

the first day of the month you file or the first 

day of any of the following three months after 

the month of filing. 

Example 1 - If your GHP coverage based on 

current employment has not ended and you file 

for Medical Insurance (Part B) in May, you can 

chose May 1, June 1, July 1, or August 1 for 

your Medical Insurance (Part B) effective date. 

Example 2 - If your GHP coverage based on 

current employment ends on March 19, and you 

file for Medical Insurance (Part B), the following 

applies: 

a. If you file anytime after March 19, but before 

April 1, you can choose the effective date of 

March 1, April 1, May 1, or June 1 for your 

Medical Insurance (Part B). 

b. If you file anytime in April, you can choose 

the effective date of April 1, May 1, June 1, 

or July 1 for your Medical Insurance (Part 

B). 

2. If you file for Medical Insurance (Part B) 

during the other seven months of your SEP, 

your Medical Insurance (Part B) will begin the 

first day of the month after the month you file. 

The beginning date can be no later than the ninth 

month after the start of your SEP. 

Example - If your GHP coverage based on 

employment ends on March 19, and you file 

for Medical Insurance (Part B) anytime during 

the period May 1 through November 30, your 

Medical Insurance (Part B) will begin the month 

after the month in which you file your annuity 

application. 

If you are already enrolled in Medical Insurance (Part 

B) and are paying higher premiums due to late enrollment, and you had GHP coverage at age 65, you may 

use your annuity application to request a review of 

the Medical Insurance (Part B) premium rate you are 

paying. 

D. Early Medicare Based on Disability - You can also 

be covered by Medicare before age 65 if you are 

eligible for a monthly railroad retirement annuity 

and are totally disabled for all employment. If you 

are filing for an age and service annuity before the 

month you will attain age 63, and you are totally 

disabled, you may use your annuity application to 

request a disability determination for early Medicare 

coverage only. Also complete and return Form 

AA-1D, Application for Determination of Employee’s 

Disability. Refer to Booklet RB-1D, Employee 

Disability Benefits, for an explanation of the disability 

requirements. 

If you are filing for a disability annuity, the RRB 

will automatically do a disability determination for 

an RRA annuity and early Medicare coverage. 

18 
 

 

 

 

 

 

 

 

More Information About Medicare - You may find 

answers to your Medicare questions by contacting 

the nearest RRB office; going to www.medicare. 

gov; or calling 1-800-MEDICARE (1-800-633-4227). 

Chapter 25 - Federal Income Tax Withholding 

Withholding for Federal Income Tax may occur, 

either based on your election filed on Form IRS 

W-4P, Withholding Certificate for Periodic Pension

or Annuity Payments, or, if you do not file a Form 

IRS W-4P, based on IRS default withholding.

PART VII - AFTER YOU APPLY FOR YOUR 

ANNUITY

The chapters in this part of the booklet explain what 

the Railroad Retirement Board (RRB) does after 

you file your annuity application. Included is 

important information about how soon you can 

expect a decision on your application. 

Chapter 26 - Notice of Decision About Your 

Age and Service Application 

When you are ready to retire, contact your local 

RRB office to file your employee annuity application. 

Our goal is to process your application as quickly as 

possible. Claims for some benefits may take 

longer to handle than others if they are more 

complex, or if we have to get information from 

other people or organizations. If this happens, we 

will give you an explanation and an estimate of 

the time required to make a decision. 

Sometimes we will not be able to make a decision on 

your application for benefits without some additional 

information from you. If so, we will contact you by 

telephone or mail and ask you to send us the required 

forms, proofs, or statements. 

If you do not receive a notice that additional 

information is needed, you should receive the decision 

on your annuity application as follows: 

A. Advance Filing Cases - When you file up 

to three months before the earliest date your 

annuity can begin (see Chapter 8), you should 

receive your annuity award letter and first 

payment within 35 days of the date your annuity 

can begin. However, note that no payment is due 

until the first day of the month after the first month 

of annuity entitlement, as explained in Chapter 27. 

B. Other Than Advance Filing Cases - If you do 

not file your annuity application in advance of the 

earliest date in which your annuity can begin, you 

should receive your annuity award letter and first 

payment within 65 days from the date you file your 

annuity application. 

C. Annuity Denial - If you cannot be paid an annuity, 

the RRB will send you a decision within 35 days 

of the beginning date that you requested, if you 

filed in advance, or within 65 days of the date you 

filed, if you did not file in advance. The letter will 

explain why you cannot be paid and what you can 

do if you disagree with the reason you cannot be 

paid. If you think we made the wrong decision 

about your benefits, you have the right to ask for a 

review and to appeal within the required time limit 

shown in the denial letter. 

Chapter 27 - How Payments Are Made 

The first payment you receive from the RRB will be 

separate from your annuity award letter. Annuities are 

payable at the beginning of the month following the 

month for which the annuity accrued. The payment 

that you receive at the beginning of the month actually 

represents the annuity that accrued for the previous 

month. 

A. Advance Filing Cases - When you file up to three 

months before the earliest date your annuity can 

begin (see Chapter 8), no payment is due until 

the first day of the month after the first month of 

annuity entitlement. 

B. Other Than Advance Filing Cases - If you are 

not filing in advance of your annuity beginning 

date, the initial payment may be a partial 

payment, with an estimated monthly rate, representing payment due through the end of the 

preceding month. You will continue to receive 

this partial amount until your final rate can be 

determined and awarded. Once your final rate has 

been certified, you will receive any increase due 

from your annuity beginning date. You may receive 

this payment at any time during the month. 

Remember: The payment that you receive after 

your initial payment will be made once a month 

on the first day of the month. If the first day of 

the month falls on a Sunday or a holiday, you will 

receive the payment on the next business day. The 

19 
 

 

 

 

payment that you receive at the beginning of 

each month actually represents the annuity 

that accrued for the previous month. 

Chapter 28 - Receiving Your Payments 

All applicants filing for RRB benefits must choose to 

receive their annuity payments by Direct Deposit to 

their financial institution or by the Direct Express® Debit 

MasterCard®. 

Even though your payments are paid electronically, be 

sure to keep your home address on our records current. 

See Chapter 29 for additional information. 

A. Direct Deposit 

Under the RRB’s Direct Deposit program, your 

monthly annuity payment will be deposited directly 

into the bank, credit union, or financial institution 

account that you indicate on your annuity application. 

You will find that this is both safe and convenient. 

If you decline direct deposit, you can still change 

your mind at a later date. Telephone or visit an RRB 

office. Have one of your personal checks available 

because it contains the information needed to start 

direct deposit. 

Or, you may take one of your annuity checks to 

your financial institution and ask them to complete 

an automated Quick$tart enrollment or a Form 

SF-1199A, Authorization for Deposit of Federal 

Recurring Benefits. Your financial institution will 

submit your enrollment to the RRB. Shortly after the 

RRB receives your direct deposit information, your 

monthly annuity payment will start going directly to 

your savings or checking account. 

If you later change your account or financial 

institution, follow the steps indicated above 

for direct deposit to your new account. Keep 

your old account open until the direct deposit 

of payments to your new account begins. 

B. Direct Express® Debit MasterCard® 

The Direct Express® Debit MasterCard® is a 

prepaid Debit MasterCard® you can use to get 

your monthly annuity payment. You do not need 

an account at a financial institution to sign up.

Your monthly annuity payment will automatically 

be deposited directly to your card account. You 

can use your card to make purchases, pay bills or 

get cash. There is no sign-up fee or monthly fees, 

and most services are free. After your annuity has 

been approved, you will receive in the mail a Direct 

Express® Debit MasterCard® and an information 

package explaining the services available. 

Chapter 29 - Change of Address 

Notify the nearest RRB office immediately if you 

change your address, even when your monthly 

annuity payments are going directly to your savings 

or checking account. All correspondence from the 

RRB is sent to your home mailing address on record. 

This mailing address is used to send any material other 

than your payments to you (such as notices of cost-ofliving increases, Medicare information, new Annual 

Earnings Exempt Amounts, and tax statements). If you 

do not report your change of address, the RRB cannot 

be responsible for any important information that you 

do not receive. 

A notice of change of address must always include: 

y your RRB claim number; 

y your name; 

y your new address; 

y your old address; and 

y the date you will start receiving mail at the 

new address. 

y If you have a spouse who is also receiving 

an RRA annuity, state whether the change of 

address applies to both of you or to you alone. 

Chapter 30 - Receiving a Tax Refund of Excess 

Social Security Tax 

If, in any year before you retired, you worked for 

more than one railroad employer or worked in both 

railroad employment and social security-covered 

employment, your combined gross earnings from 

employment or net earnings from self-employment 

may have exceeded the Tier 1 yearly earnings 

maximum for that year. You may qualify for a refund 

of any excess taxes that were withheld from your 

earnings under the Federal Insurance Contributions 

Act (FICA) or the Railroad Retirement Tax Act 

(RRTA) or that you paid under the Self-Employment 

Contributions Act (SECA). 

20 
 

 

A. Earnings After 1974 - Your combined railroad and 

social security-covered earnings may exceed the 

Tier 1 yearly earnings maximum in any year after 

1974, if you either: 

1. work in both railroad employment (RRTA) and 

social security-covered employment (FICA) or 

2. work for two railroad employers (RRTA). 

You can obtain a refund of the FICA or RRTA 

tax for the earnings in excess of the Tier 1 yearly 

earnings maximum. Claim the amount of the 

excess FICA or RRTA tax on your income tax 

return (U.S. Individual Income Tax Form 1040 or 

Form 1040A, under Excess FICA or RRTA Tax 

Withheld). This is how people who have never 

worked in the railroad industry get refunds for their 

excess social security taxes. There is a three year 

statute of limitations on such claims. 

B. Earnings 1951 through 1974 - If your combined 

railroad and social security-covered earnings 

exceeded the yearly earnings maximum in any year 

from 1951 through 1974, you qualify for the refund 

of excess tax if you have at least 120 months (10 

years) of railroad service and are not entitled to 

a Vested Dual Benefit. The refund is the amount 

of the RRTA, FICA, or SECA tax based on the 

amount of your yearly earnings that exceeded the 

yearly earnings maximum for that year. If you 

qualify for this refund, you do not have to apply for 

it. The RRB will automatically pay it to you when 

you retire. If you die before receiving this refund, it 

will be paid to your survivors. 

Chapter 31 - Receiving a Railroad Separation 

Allowance Payment 

You may be entitled to an additional lump-sum 

payment if you received a Separation Allowance 

after 1984 and such payment did not provide additional 

railroad retirement service credits, as explained in Chapter 

12. 

A. Computation of Lump Sum - The Separation 

Allowance lump-sum payment for the year(s) the 

Separation Allowance was paid is computed as 

follows: 

Step 1 - Subtract the amount of the Separation 

Allowance used in the total railroad service 

credits from the total amount of the Separation 

Allowance subject to Tier 2 taxation. 

Step 2 - If the result of Step 1 is greater than 

zero, multiply the result of Step 1 by the 

amount of the employee Tier 2 contribution 

rate(s) under the Railroad Retirement Tax Act 

(26 USC 3221) for the year(s) the Separation 

Allowance was paid. 

B. Eligibility Requirements - To be eligible for a 

Separation Allowance lump-sum payment, you 

must have completed at least 120 months of railroad 

service, or 60-119 months of railroad service with at 

least 60 months of railroad service after 1995. If you 

qualify for the payment, you do not have to apply for 

it. The RRB will automatically pay it to you when 

you retire. If you die before receiving this payment, 

it will be paid to your survivors. 

Chapter 32 - Records You Should Keep 

We recommend that you keep this booklet after you file 

your annuity application. It contains important information concerning your entitlement to benefits. 

You should also keep your: 

1. annuity award notice or denial notice; 

2. notes from the RRB representatives who helped you 

file your annuity application. The notes should detail 

any special aspects of your claim (such as why a 

certain employer was or was not your LPE); 

3. copy of the Form AA-1, Receipt for Your Claim; 

4. copy of Form IRS W-4P, Withholding 

Certificate for Periodic Pension or Annuity

Payments; and, 

5. Booklet RB-9, Employee and Spouse Annuities -

Events That Must Be Reported, to help you comply 

with the RRB’s reporting requirements. 

21 
 

 

 

 

 

 

 

Nondiscrimination on the Basis of Disability 

Under Section 504 of the Rehabilitation Act of 1973 and Railroad Retirement Board (RRB) 

regulations, no qualified person may be discriminated against on the basis of disability. 

RRB programs and activities must be accessible to all qualified applicants and beneficiaries, including those with impaired vision or hearing. Disabled persons needing assistance 

(including auxiliary aids or program information in accessible formats) should contact the 

nearest RRB office. Complaints of alleged discrimination by the RRB on the basis of disability must be filed within 90 days in writing with the Director of Administration, Railroad 

Retirement Board, 844 North Rush Street, Chicago, Illinois, 60611-1275. Questions 

about individual rights under this regulation may be directed to the RRB’s Director of Equal 

Opportunity at the same address. 

Fraud, Waste, and Abuse Hotline 

The RRB’s Office of Inspector General established its Hotline as a public service. The 

Hotline provides individuals with a means to report or discuss any suspected misconduct 

relating to the RRB, its programs or employees. 

If you believe a doctor, hospital, or other health care provider is billing Medicare for services 

not provided or for unnecessary medical procedures or supplies; someone is illegally 

receiving RRB benefits; or you wish to report or discuss any other suspected misconduct 

relating to the RRB, its programs or employees, please contact the Office of Inspector General 

at: 

Toll-Free Hotline: 1-800-772-4258 

U.S. Mail: RRB-OIG Hotline Officer

 844 North Rush Street

 Chicago, Illinois 60611-1275 

Fax: (312) 751-4342 

Email: hotline@oig.rrb.gov 

Please review the RRB’s email notice and Internet privacy policy at www.rrb.gov before 

submitting information online. 

Note: Please do not contact the Office of Inspector General’s Hotline with questions 

regarding benefit eligibility requirements, delayed payments or similar problems. These types 

of matters should be directed to an RRB office. 
 

 

 

Paperwork Reduction Act and Privacy Act Notices 

This notice is given under the Paperwork Reduction Act of 1995 

and the Privacy Act of 1974. The Privacy Act requires that the 

Railroad Retirement Board (RRB) tell you the following whenever 

we ask you for information:

 1) The law which allows us to ask for information;

 2) whether that law requires you to give us the 

information and what, if anything, might happen to you if 

you do not give it to us;

 3) the reason why the information is requested; and

 4) the persons, organizations, and agencies to which we 

may release the information without your permission. 

The RRB’s authority for requesting this information is Section 

7(b) of the Railroad Retirement Act (RRA) of 1974. Providing 

us with this information is voluntary on your part. However, if 

you fail to provide us with the requested information we may be 

unable to pay you any benefits. The RRB needs this information to 

determine whether you are eligible to receive such benefits and, if 

so, the amount you are entitled to receive. If your annuity application is approved and we begin to pay you benefits, information that 

we may request from you in the future will be used to determine 

whether you are entitled to continue to receive such benefits. 

Although the information we request is almost never used for 

any purpose other than the payment of benefits under the RRA, 

the RRB does have the authority to release information to the 

indicated individuals, organizations, and/or agencies without your 

approval:

 1) An attorney, the Office of the President, a 

Congressional office, a labor union or the Department of 

State’s embassy or consular offices if they allege to be 

representing you at your request.

 2) Other people who are receiving benefits based on the 

same railroad retirement account as you are if the 

information affects their payments from the RRB.

 3) A person who will receive benefits on your behalf if the 

RRB decided that some medical condition keeps you from 

receiving your own benefits; such information may also be 

released in determining whether such a medical condition 

exists and who is suitable to receive such benefits for you.

 4) People or organizations who are working for the RRB; 

such information may include medical records.

 5) The U.S. Treasury Department or U.S. Postal Service 

to issue payments and to investigate lost, forged, or 

stolen payments.

 6) Your last employer to make sure that you are eligible to 

receive railroad retirement benefits and you continue to 

receive any available medical benefits, and to any railroad 

employer (or to its insurance company) to make sure that 

you can receive any private retirement or insurance 

benefits which may be offered by the employer. 

7) The Social Security Administration, Centers for 

Medicare & Medicaid Services, Pension Benefit 

Guarantee Corporation, Office of Personnel Management, 

Department of Veterans Affairs, or Federal, State, or local 

welfare or public aid agencies to determine if you can 

receive benefits from their organizations and if any 

previous benefits were paid incorrectly. 

8) The Internal Revenue Service or to State and local

 taxing authorities for figuring your taxes and for use in audits.

 9) Your last address and the name of your last employer 

may be released to the Department of Health and Human 

Services to be used in the Parent Locator Service.

 10) The Government Accountability Office for audits and 

for collecting overpayments owed to the RRB or the

 Social Security Administration.

 11) The U.S. Department of Labor as required by the 

Federal Coal Mine and Safety Act.

 12) In certain cases for law enforcement purposes and for 

court proceedings.

 13) Information about the determination and recovery of 

an overpayment made to you may be released to any 

other person from whom any portion of the overpayment 

is being recovered.

 14) Your name and address may be released to a 

Member of Congress to inform you about current or 

proposed legislation which could affect the railroad 

retirement system.

 15) Professional Standards Review Organizations and 

State Licensing Boards when services provided by 

physicians or practitioners suggest unethical or 

unprofessional conduct. 

We estimate the application process takes an average of 29 to 

62 minutes per response to complete, including the time for 

reviewing the instructions, getting the needed data, and reviewing 

the completed form. Federal agencies may not conduct or sponsor, 

and respondents are not required to respond to, a collection of 

information unless it displays a valid OMB number. If you wish, 

send comments regarding the accuracy of our estimate or any other 

aspect of this process, including suggestions for reducing the completion time, to the Associate Chief Information Officer for Policy 

and Compliance, Railroad Retirement Board, 844 North Rush 

Street, Chicago, Illinois 60611-1275. 

Computer Matching and Privacy Protection Act Notice 

The Computer Matching and Privacy Protection Act of 1988 

requires the Railroad Retirement Board (RRB) to advise you that 

information you have provided may be used, without your consent, 

in automated matching programs. These matching programs are a 

computer comparison of RRB records with records kept by other 

Federal, State, or local governmental agencies. Information from 

these programs can be used to establish or verify a person’s eligibility for federally funded or administered benefit programs and for 

repayment of payments or delinquent debts under these programs. 
U.S. Railroad Retirement Board Printed Matter 

Official Business

Penalty for Private Use $300 

RB-1