TXB-85 (03-23)

THE TAXATION OF

RAILROAD RETIREMENT ACT ANNUITIES

United States of America

Railroad Retirement Board

844 N. Rush Street

Chicago, Illinois 60611-1275

www.rrb.gov
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The Taxation of Railroad Retirement Act Annuities

Table of Contents

Topic Page 

A. Taxation of RRA Annuities Under Federal Income Tax Laws --------------------------------- 1 

B. How RRA Annuity Component Payments are Taxed -------------------------------------------- 1 

C. Payments That are Not Taxable --------------------------------------------------------------------- 3 

D. Employee Contribution (EEC) Amount ------------------------------------------------------------ 3 

E. Taxed Under United States Citizen or Nonresident Alien Rules ------------------------------- 5 

F. Tax Withholding and Railroad Retirement Annuities-------------------------------------------- 6 

G. RRA Annuity Repayments --------------------------------------------------------------------------- 9 

H. Taxable Payments to Non-Annuitants -------------------------------------------------------------- 10 

I. Annual RRA Tax Statements ------------------------------------------------------------------------ 11 

J. Social Security Benefits Paid By the RRB--------------------------------------------------------- 14 

K. Additional Information-------------------------------------------------------------------------------- 14 
1 

A. Taxation of Railroad Retirement Act (RRA) Annuities Under Federal Income Tax Laws 

The Tier 1, Tier 2, and vested dual benefit components of regular annuity payments and special 

guaranty (overall minimum) formula payments have been subject to Federal income tax since 

January 1, 1984. Supplemental annuities have been subject to Federal income tax since 

November 1, 1966. 

Section 14 (45 U.S.C. Section 231m) of the RRA declares railroad retirement annuities are not 

taxable for State income tax purposes.

B. How RRA Annuity Component Payments are Taxed 

Various components of RRA annuities are taxed differently. With the exception of certain 

Social Security Equivalent Benefit (SSEB) payments covering prior years, annuity payments are 

taxed in the year in which they are received by the payee, regardless of the year for which they 

were paid. Below is an assessment of how specific annuity components are taxed. 

1. SSEB Payments

The SSEB portion of Tier 1 is equivalent to the amount the Social Security Administration 

(SSA) would pay a railroad annuitant if railroad service were covered under the Social 

Security Act.

Special guaranty formula payments are considered SSEB amounts. These payments consider 

all eligible family members and increase railroad retirement annuity payments to equal what 

SSA would pay the family group if railroad service were covered under the Social Security 

Act. 

The SSEB amounts are treated as social security benefits for Federal income tax purposes. 

To determine if these benefits are taxable, refer to completion instructions for the tax return 

applicable to the payee. For more detailed information, refer to Internal Revenue Service 

(IRS) Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 

2. Contributory Pension Payments 

Two pension components are referred to as contributory pension payments because the 

employee contributes to these payments through payroll taxes. 

a. Non-Social Security Equivalent Benefit (NSSEB) Payments

The NSSEB portion of Tier 1 is the amount that exceeds the SSEB portion of Tier 1. The 

NSSEB is treated like a contributory pension for Federal income tax purposes and is also 

referred to as a “contributory amount” paid. 
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b. Tier 2 Payments

Tier 2 payments are based solely on the retired employee’s railroad service. Like 

NSSEB, Tier 2 is treated like a contributory pension for Federal income tax purposes and

is also referred to as a “contributory amount” paid.

For more information on how NSSEB and Tier 2 contributory amounts paid are taxed, 

refer to IRS Publication 575, Pension and Annuity Income, and/or IRS Publication 939, 

General Rule for Pensions and Annuities. 

3. Non-Contributory Pension Payments

Two pension components are referred to as non-contributory pension payments because the 

employee does not contribute to them. 

a. Vested Dual Benefit (VDB) Payments

The VDB is a regular annuity component and is fully taxable for Federal income tax 

purposes. 

b. Supplemental Annuity Payments

The supplemental annuity is an annuity separate from the regular annuity payable to 

railroad retirement employees who meet certain eligibility requirements. It is fully 

taxable.

4. Special Situations

a. Disability Annuities

The Tier 1 portion of a disability annuity is taxed as SSEB if a period of disability has 

been established and a five full month waiting period after that date has been met. This is 

true regardless of the disability annuitant’s age. 

EXCEPTIONS

• If a period of disability is granted in any year after the annuity beginning date, Tier 1 

is mostly SSEB, but a small portion is NSSEB. The SSEB/NSSEB split in Tier 1 

occurs because SSA would not establish a date of entitlement prior to the period of 

disability and five full month waiting period. 

• Disability annuitants who are not granted periods of disability are paid Tier 1 

amounts taxed as NSSEB if they are under retirement age and are paid Tier 1 

amounts taxed as SSEB or a SSEB/NSSEB split once they reach retirement age.
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b. Spouses and Widow(er)s with a Minor Child in Care

The Tier 1 portion of railroad retirement annuities paid to spouses under age 62 or 

widow(er)s under age 60 who have a child under age 16 in his or her care, is considered 

all SSEB for Federal income tax purposes. SSA pays comparable benefits to spouses and 

widow(er)s. When the child turns age 16, the RRB continues to pay the spouse or 

widow(er) until the child turns age 18, whether the child is disabled or not. If the child is 

not disabled, Tier 1 is changed to NSSEB because SSA does not pay comparable benefits 

to spouses and widow(er)s. If the child is disabled, the spouse or widow(er) continues to 

receive SSEB Tier 1 amounts, because SSA pays comparable benefits to spouses or 

widow(er)s. 

C. Payments That are Not Taxable 

Tier 1, Tier 2, and vested dual benefits payable for the period before December 1983 are not 

taxable. Separation Allowance Lump-Sum Amount payments; Residual Lump-Sum payments; 

Lump-Sum Death Payment amounts, and excess Tier 2 employee tax refund payments are not 

taxable. Over-reimbursement amounts – amounts repaid to the RRB that exceed the amounts 

due – are paid back to annuitants as nontaxable payment amounts. 

Nontaxable payment amounts are not reported on any Federal income tax statement issued by 

the RRB.

D. Employee Contribution (EEC) Amount

1. Definition

The EEC is the amount of railroad retirement taxes paid by the railroad employee that 

exceeds the amount that would have been paid in social security taxes if the employee’s 

railroad service had been covered under the Social Security Act.

The amount the employee contributes is also referred to as the employee’s “investment” or 

“cost” in their pension “contract.” 

2. EEC Recovery

The NSSEB and Tier 2 payments are taxed as contributory pension payments because 

employees contribute toward these amounts. The taxability of NSSEB and Tier 2 

contributory pension payments depends on the types of annuities being paid and whether the 

EEC amount has been recovered. An EEC amount is recovered when NSSEB and Tier 2 

amounts paid to an employee and all individuals paid on the employee’s wage record equal

the EEC amount. Portions of NSSEB and Tier 2 amounts paid before EEC recovery are 

considered nontaxable or “tax-free.” Once EEC amounts are fully recovered, any NSSEB 

and Tier 2 amounts paid are fully taxable. 
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EXCEPTIONS

• NSSEB and Tier 2 payments to disability annuitants are fully taxable from the annuity 

beginning date until minimum retirement age is met. When minimum retirement age is 

met, disabled employees may determine their eligibility to compute tax-free portions of 

NSSEB and Tier 2 payments. 

Minimum retirement age is generally the age at which individuals could retire based on age 

and service. This is age 60 with 30 or more years of railroad service or age 62 with less than 

30 years of railroad service.

• NSSEB and Tier 2 components of spouse annuities and NSSEB components of divorced 

spouse annuities are fully taxable from the annuity beginning date. These annuities are 

not subject to tax-free calculations using the EEC amount. 

• Tier 2 portions of legal process partition payments are fully taxable from the payment 

beginning date. Partition payments are not subject to tax-free calculations using the EEC 

amount. 

Note - The RRB does not provide or compute the tax-free amount of railroad retirement 

annuities. 

3. EEC Recovery Methods

a. Three-Year Rule Recovery

The EEC recovery under the Three-Year Rule covers annuitants with annuity beginning 

dates before July 2, 1986. Under the Three-Year Rule, NSSEB and Tier 2 payments 

became fully taxable only after the total of these benefits paid to all annuitants on the 

employee’s wage record equaled the EEC amount. 

The Three-Year Rule also applied only if the employee’s contribution amount could be 

recovered within a 36-month (or 3 year) period. This method does not apply to 

individuals filing for annuities at the present time. We do not have any annuitants under 

the Three-Year Rule currently receiving railroad retirement annuities.

b. 1986 General Rule Recovery 

The EEC recovery under the 1986 General Rule covers annuitants with annuity beginning 

dates from July 2, 1986, through December 31, 1986. These annuitants were allowed to 

calculate tax-free portions of NSSEB and Tier 2 payments that apply for the life of the 

annuities. The tax-free amounts are permanent.
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c. 1987 General Rule Recovery 

The EEC recovery under the 1987 General Rule covers annuitants with annuity beginning 

dates after December 31, 1986. These annuitants are entitled to a temporary tax-free 

amount. This temporary tax-free amount ends when the employee contributions are fully 

recovered based on NSSEB and Tier 2 payments made to the employee and/or all 

individuals drawing on the employee’s wage record. 

There are two methods of determining the tax-free and taxable portions under the General 

Rule.

1) Nonsimplified Method

The Nonsimplified Method consists of a series of calculations and was initially the 

only General Rule method available. A description of this method and when to use it 

is explained in IRS Publication 939, General Rule for Pensions and Annuities.

2) Simplified Method

In 1988, the IRS introduced another method of computing taxable and tax-free 

amounts for General Rule cases called the Simplified General Rule or the Simplified 

Method. To see if a payee qualifies to use the Simplified Method, refer to IRS 

Publication 575, Pension and Annuity Income and/or IRS Publication 939, General 

Rule for Pensions and Annuities.

E. Taxed Under United States Citizen or Nonresident Alien Rules

The rules under which individuals are taxed impact both tax withholding and tax statement 

reporting. Railroad retirement annuitants are taxed under United States citizen rules or under 

nonresident alien rules. 

For Federal income tax purposes, the “United States” consists of the 50 States and Washington, 

D.C.

An “unknown individual” is someone who has not provided the RRB with citizenship and 

residence information. 
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1. Taxed as United States (U.S.) Citizens

Individuals taxed as U.S. citizens are:

a. Known citizens of the United States, Guam, the Commonwealth of the Northern Mariana 

Islands, Puerto Rico, or American Samoa, or 

b. Unknown individuals physically residing in the United States, Guam, or the 

Commonwealth of the Northern Mariana Islands. 

Note - Most annuitants taxed as U.S. citizens are unknown individuals physically residing in 

the United States.

Any such individual, who plans a change of address outside the United States or Guam, 

should file Form RRB-1001, Nonresident Questionnaire, before making the address change. 

Failure to establish citizenship and residence information will result in assumed nonresident 

alien taxes being withheld from the individual’s railroad retirement annuity payments. 

2. Taxed as Nonresident Aliens (NRAs) of the United States

Individuals taxed as NRAs of the United States are: 

a. Known citizens of countries other than the United States, Guam, the Commonwealth of 

the Northern Mariana Islands, Puerto Rico, or American Samoa who are also known to be 

legal residents of countries other than the United States, Guam, or the Commonwealth 

of the Northern Mariana Islands, or 

b. Unknown individuals residing outside the United States, Guam, and the Commonwealth 

of the Northern Mariana Islands. 

F. Tax Withholding and Railroad Retirement Annuities

1. U.S. Citizen Tax Withholding 

a. Elected SSEB Tax Withholding

Individuals taxed as U.S. citizens may voluntarily choose to have Federal income tax 

withheld from the SSEB portion of their Tier 1 benefits. The SSEB tax withholding is 

based on a percentage of the payment. Individuals may elect SSEB tax withholding by 

completing IRS Form W-4V, Voluntary Withholding Request, and sending it to the RRB. 

An election remains in force until changed or revoked. An election may be changed or 

revoked by filing a new IRS Form W-4V at any time.
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b. Elected Pension (NSSEB, Tier 2, Vested Dual Benefit, and Supplemental Annuity) 

Tax Withholding 

Individuals taxed as U.S. citizens may voluntarily choose to have Federal income tax 

withheld from the pension portions of their regular annuities and any supplemental 

annuities. Individuals may elect pension tax withholding by filing IRS Form W-4P, 

Withholding Certificate for Periodic Pension or Annuity Payments. 

Elected pension tax withholding is based on Internal Revenue Service tax tables using the 

individual’s requested marital status and other elected fields (Deductions, Other Income, 

Other Pensions, Dependents and Credits). An individual may also request the RRB 

withhold an additional dollar amount of taxes from their annuity payments. 

An election remains in force until changed or revoked. An election may be changed or 

revoked by filing a new IRS Form W-4P at any time.

Note - The following exceptions apply: 

• Individuals taxed as U.S. citizens living outside the 50 United States and 

Washington, D.C. may not elect “NO” tax withholding on IRS Forms W-4P.

• Individuals taxed as U.S. citizens who do not provide U.S. Social Security Numbers 

(SSNs) on their IRS Forms W-4P may not elect “NO” tax withholding on those 

forms.

c. Mandatory Pension Tax Withholding 

If an IRS Form W-4P is not filed, the RRB is required by law to calculate and withhold 

taxes on the pension portions of an annuity as if the individual were single with zero 

elected for all other fields. This is called mandatory citizen tax withholding. Mandatory 

citizen tax withholding is not applied unless monthly annuity components exceed a 

minimum mandatory withholding amount. This amount changes each time the IRS tax 

table rates change.

d. Change of Address Outside the 50 United States and Guam

Individuals taxed as U.S. citizens who change their addresses outside the 50 United 

States and Guam and have not previously provided the RRB with citizenship information, 

should submit Form RRB-1001, Nonresident Questionnaire. Form RRB-1001 is used to 

provide both citizenship and country of legal residence information for tax purposes on 

RRB records. Without this information, the RRB must assume nonresident annuitants are 

nonresident aliens (NRAs) of the United States and apply mandatory NRA 30% tax 

withholding to annuity payments. 
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2. Nonresident Alien (NRA) Tax Withholding

a. Mandatory 30% NRA Tax Withholding 

As prescribed by the Internal Revenue Code, known NRAs not subject to reduced tax 

withholding under an income tax treaty and those individuals assumed to be NRAs are 

subject to mandatory 30% tax withholding rates, applied as follows: 

• 30% of 85% of the SSEB, 

• 30% of the NSSEB, Tier 2, VDB, and supplemental annuity. 

NRAs are identified based on the country of citizenship and country of legal residence 

they provide on Forms RRB-1001, Nonresident Questionnaire. 

b. NRA Tax Withholding Reduced Under Income Tax Treaties

The United States has several income tax treaties with other countries that allow reduced 

tax withholding if tax treaty exemption claims are filed with the RRB.

Tax treaty exemption claims are secured on Forms RRB-1001, Nonresident 

Questionnaire. Tax treaty exemption claims are valid until the end of the third year 

following processing of properly completed Forms RRB-1001. 

Individuals claiming reduced tax withholding under an income tax treaty between the 

United States and their country of legal residence for tax purposes must provide a United 

States Taxpayer Identifying Number (TIN) on Form RRB-1001. An individual’s TIN is 

either a United States Social Security Number (SSN) or a United States Individual 

Taxpayer Identification Number (ITIN). An estate’s or administrator of an estate’s TIN 

is a United States Employer Identification Number. 

Applicants/annuitants living outside the United States, who are not eligible to receive a 

United States SSN, may apply for an ITIN through the United States Internal Revenue 

Service.

Tax treaty exemption claims must be renewed prior to their expiration dates or mandatory 

30% tax withholding rates will apply. The RRB issues tax treaty exemption claim 

renewal packages containing modified versions of Form RRB-1001 prior to the 

expiration dates of the exemption claims.
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G. RRA Annuity Repayments

Repayments are payment amounts that are:

• paid back to the RRB, or 

• returned to the RRB, or 

• withheld from one or more railroad retirement annuity payments to repay an amount owed 

the RRB, or 

• withheld from one or more social security benefits paid by the RRB to repay an amount owed 

either the RRB or the Social Security Administration.

The way repayments are handled depends on the type of payment being repaid, the dollar amount 

of the repayments credited in a given tax year, the tax years to which the repayments apply, and 

whether the payments being repaid were reported as taxable income when originally paid. 

Railroad retirement annuity payments may be used to recover overpaid: 

• railroad retirement annuity payments, 

• unemployment and/or sickness benefits paid by the RRB, or 

• social security benefits paid by the RRB.

Social security benefits paid by the RRB may be used to recover overpaid: 

• railroad retirement annuity payments if the overpayments are due to social security benefit 

entitlement, or

• social security benefits paid by the RRB.

Note - If an annuitant receives a payment from which income taxes were withheld, and it is 

determined in a later year that the annuitant was not entitled to the payment, the tax withholding 

amount is part of the amount not due. 

1. Social Security Equivalent Benefit (SSEB) Repayments

The SSEB repayments consist of amounts repaid, returned, or recovered. The Internal 

Revenue Code allows repayment credit to be reported to the IRS if the repayments cover 

amounts previously reported to the IRS as taxable or nontaxable when they were originally 

paid. 
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2. Non-Social Security Equivalent Benefit (NSSEB) Repayments

The NSSEB repayments consist of amounts repaid, returned, or recovered for payments 

previously reported to the IRS as taxable when they were paid. 

3. Tier 2 Repayments

Tier 2 repayments consist of amounts repaid, returned, or recovered for payments previously 

reported to the IRS as taxable when they were paid.

4. Vested Dual Benefit (VDB) Repayments

The VDB repayments consist of amounts repaid, returned, or recovered for payments 

previously reported to the IRS as taxable when they were paid. 

5. Supplemental Annuity Repayments

Supplemental annuity repayments consist of amounts repaid, returned, or recovered for 

payments previously reported to the IRS as taxable when they were paid. 

Refer to IRS Publication 575, Pension and Annuity Income, for additional information regarding 

NSSEB, Tier 2, VDB and supplemental annuity repayments. Also refer to the IRS publication 

for special rules that apply when these repayments exceed $3,000 in a given year. 

H. Taxation of Payments to Non-Annuitants

1. Court Ordered Legal Process Payments

a. Partition Payments

Railroad retirement annuities are subject to division under court ordered partition 

payments. These payments are made to third-party individuals based on divorce, 

annulment, legal separation, or a court-approved property settlement. 

For Federal income tax purposes, a partition payment is taxable to the payee and not to 

the railroad retirement annuitant. The payee may elect tax withholding on partition 

payments. 

b. Garnishment Payments

Railroad retirement annuities are subject to division under court approved garnishment 

payments. These payments are made to third-party individuals for alimony or child 

support. For Federal income tax purposes, a garnishment amount is taxable to the 

railroad retirement annuitant and not to the payee. 
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2. Annuities Due But Unpaid at Death

Annuities due but unpaid at the death of an annuitant are taxable to the payee. Amounts paid 

may include SSEB, NSSEB, Tier 2, vested dual benefit, and/or supplemental annuity 

amounts. An applicant living outside the United States should file Form RRB-1001, 

Nonresident Questionnaire, so the RRB can determine the individual’s tax status. 

I. Annual Railroad Retirement Act (RRA) Tax Statements

The Internal Revenue Code requires the RRB release annual tax statements of annuities paid 

and/or repaid in a given tax year.

• U.S. citizen tax statements are to be released by January 31 of the next year.

• Nonresident alien (NRA) tax statements are to be released by March 15 of the next year.

The annual tax statements, as appropriate, reflect RRA annuities paid, RRA annuities repaid, the 

total amount of Federal income taxes withheld, the EEC amount, the rate of NRA tax 

withholding, and a NRA’s country of legal residence for the taxable year. 

The RRB also provides this information to the IRS. Individuals may receive more than one tax 

statement for a given time period, depending on the type of payments made. For instance, if an 

individual is a NRA of the United States and the rate of tax withholding changed, or the country 

of legal residence changed, they may receive more than one Form RRB-1042S. See item 2

below for descriptions of this form.

Each tax statement received should be considered when filing an income tax return. If a 

corrected tax statement is received, the original tax statement for that same period should not be 

used when filing a tax return. 

Repayments shown on RRA tax statements represent recovery of RRA annuity overpayments 

only. Recovery of SSA overpayments from RRA annuity payments should be reflected on tax 

statements issued by the Social Security Administration. Recovery of RRB Unemployment and 

Sickness Insurance overpayments from RRA annuity payments should be shown on RRB 

Unemployment and Sickness Insurance tax statements.

The totals reported on RRB tax statements may not equal the total amount of railroad retirement 

annuity payments actually received by the beneficiary during the tax year. Differences may be 

attributable to deductions applied to annuity payments, such as Medicare premium deductions or 

Federal income tax withholding. 
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1. Form RRB-1099 for Individuals Taxed as United States Citizens

Form RRB-1099 is the tax statement that documents the Social Security Equivalent Benefit 

(SSEB) portion of Tier 1 regular annuity payments and special guaranty payments for 

individuals taxed as U.S. citizens. 

For information about if and/or how SSEB payments, repayments, and tax withholding 

amounts should be reported to the Internal Revenue Service, refer to IRS Publication 915, 

Social Security and Equivalent Railroad Retirement Benefits. 

The following amounts are shown on Form RRB-1099 for the designated taxable year: 

• Total SSEB payments. 

• Total SSEB repayments.

Note - Tier 1 repayments for the period prior to December 1985 (the payment dated January 

1, 1986) may be reported as SSEB repayments even though the Tier 1 payments were never 

reported to the IRS as taxable payments.

• Net SSEB payments (total payments minus total repayments).

• The portion of the total SSEB payments paid for the first prior tax year. 

• The portion of the total SSEB payments paid for the second prior tax year.

• The portion of the total SSEB payments paid for the third and earlier prior tax years. 

• Federal income taxes withheld.

• Workers’ compensation offset amounts deducted from the SSEB portion of Tier 1. The 

offset amounts are included in the SSEB amounts shown as paid. 

• Medicare premiums deducted from annuity payments. 

2. Form RRB-1042S for Individuals Taxed as Nonresident Aliens 

Form RRB-1042S is the tax statement that documents the Social Security Equivalent Benefit 

(SSEB) portion and Non-Social Security Equivalent Benefit (NSSEB) portion of Tier 1, Tier 

2, Vested Dual Benefit (VDB), supplemental annuity payments and special guaranty benefits 

paid and repaid to nonresident aliens of the United States, and the related U.S. Federal 

income tax withheld.
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For information about if and/or how SSEB payments, repayments, and tax withholding 

amounts should be reported to the Internal Revenue Service, refer to IRS Publication 915, 

Social Security and Equivalent Railroad Retirement Benefits. 

The following amounts are shown for the designated taxable year: 

• Total benefit paid. 

o Income Code 98 – Indicates the amounts on this statement represent social security 

equivalent benefit payments. 

o Income Code 99 – Indicates the amounts on this statement represent pension 

payments. 

• Total benefit repaid. 

• Federal income taxes withheld.

• The claimed country of residence for tax purposes. 

• NRA tax percentages (rate of taxes).

• Medicare premiums deducted from annuity payments. 

• The Employee Contribution (EEC) amount. 

3. Form RRB-1099-R for Individuals Taxed as United States Citizens 

Form RRB-1099-R is the tax statement that documents the pension components of the 

railroad retirement annuity for US citizens. 

For information about if and/or how pension payments, repayments, and tax withholding 

should be reported to the Internal Revenue Service, refer to IRS Publication 575, Pension 

and Annuity Income. 

The following amounts are shown for the designated taxable year:

• The Employee Contribution (EEC) amount. 

• The contributory amount (NSSEB and Tier 2) paid. 

• The vested dual benefit (VDB) paid.

• The supplemental annuity paid. 

• The total gross paid, which is the sum of the NSSEB, Tier 2, VDB and supplemental 

annuity payments. 
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• Total pension repayments. 

 Current year pension repayments by components offset current year pension 

payments by components. When both are present in the tax year, neither current year 

payments nor current year repayments are reported on the tax statement. 

 Pension repayments may be shown on tax statements only if they represent amounts 

that were shown as taxable when originally paid. 

• Federal income taxes withheld.

• Medicare premiums if deducted from annuity payments. 

4. IRS Form 1099-C, Cancellation of Debt

The RRB issues IRS Form 1099-C, if at any time during the tax year an outstanding 

overpayment of $600 or more that was never considered taxable, is waived or deemed 

permanently uncollectible. The $600 amount may include overpayment principal, interest, 

penalties, and administrative costs.

J. Social Security Benefits Paid by the RRB

The RRB pays social security benefits to those railroad retirement annuitants also entitled to 

benefits paid by the Social Security Administration.

The Social Security Administration, not the RRB, releases annual tax statement Forms SSA1099 to individuals taxed as U.S. citizens and Forms SSA-1042S to individuals taxed as 

nonresident aliens. The tax statement forms report social security benefits paid in a given tax 

year. Questions about annual tax statements covering social security payments made by the 

RRB should be directed to the Social Security Administration. 

K. Additional Information 

Questions about Federal income tax information and/or how to figure taxable payments and/or 

questions about amounts to show on income tax returns should be referred to a local IRS office 

or a tax preparer. Additional information is also available by visiting the IRS website at 

www.irs.gov.

Questions about railroad retirement annuity payments, tax withholding on these payments, or the 

amounts shown on annual tax statements issued by the RRB should be referred to a RRB office 

by calling toll free at 1-877-772-5772. Office locations are also available on our website at 

www.rrb.gov. 
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 and/or hearing. Individuals with disabilities 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; or 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.

Computer Matching and Privacy Protection Notice

The Computer Matching and Privacy Act of 1988 requires the RRB to periodically 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 matching programs 

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

for repayment of payments or delinquent debts under these programs.