Benefit Information

This page lists topics of interest for annuitants and railroad workers. Some of the information is available in a specific News Release or Form/Publication, in which case the link goes to that specific document.

Appeals	Sickness Benefits
Medicare	Taxation
Railroad Retirement Act Benefit Information	Unemployment Benefits
Service and Compensation

Appeals

Medicare

Palmetto GBA, RRB's Medicare Carrier
- About Railroad Medicare
- Telephone Inquires - If you have questions about your Railroad Medicare Part B claim, you may call the Palmetto GBA toll-free Customer Service Unit at (800) 833-4455, Monday through Friday, 8:30 a.m. until 4:30 p.m. for all time zones with the exception of PST, which receives service from 8 a.m. to 4 p.m. For the hearing impaired, call TTY/TDD at (877) 566-3572. This line is for the hearing impaired with the appropriate dial-up service and is available during the same hours Customer Service Representatives are available.
  Spanish inquiries can be directed to (800) 833-4455.
View presentation on Basic Medicare Information
Information from Medicare.gov
- Help to Pay Your Health Care Costs
- Medicare Part D IRMAA - Starting January 1, 2011, the Medicare Part D Monthly premium could be higher based on a beneficiary’s income. This includes Part D coverage received from a Medicare Prescription Drug Plan, a Medicare Advantage Plan with prescription drug coverage, or a Medicare Cost Plan that includes prescription drug coverage. If your modified adjusted gross income as reported on your IRS tax return from 2 years ago was more than $85,000 (individuals and married individuals filing separately) and $170,000 (married individuals filing jointly), you will have to pay an extra amount for your Medicare Prescription Drug coverage. This extra amount is called the income-related adjustment amount. You will have to pay this extra amount in addition to your monthly Part D plan Premium.
- Income-Related Monthly Adjustment Amount (IRMAA) for Medicare Prescription Drug Coverage Frequently Asked Questions
- Medicare Premiums
- Medicare.gov Publications
- Medicare Summary Notices (MSNs) Available Online
- Medicare & You
  (Summary of Medicare benefits, rights and obligations, and answers to the most frequently asked questions about Medicare)
- Help with Prescription Drug Costs
Replace Your Medicare Card
Part A Deductible and Part B Premiums
Withholding Medicare Part C and Part D Premiums - Beginning with Medicare premiums due for June 2011, the RRB is able to withhold premiums for Medicare Part C (Medicare Advantage Plans) and Medicare Part D (prescription drug plans) from benefit payments. Beneficiaries should contact their plans to request withholding of these premiums from their monthly benefit payment.
Part C and Part D premiums vary according to the plan and provider. Effective January 2011, the Affordable Care Act of 2010 requires some Part D beneficiaries to also pay an income-related monthly adjustment amount (IRMAA), depending on a beneficiary’s or married couple’s modified adjusted gross income. Currently, Part D beneficiaries pay the regular premium to their Part D plan and the income-related monthly adjustment amount (IRMAA) directly to the RRB.

While the RRB will now be able to deduct the regular Part D premiums for individuals who elect to have them withheld from their benefit payments, Part D enrollees subject to the IRMAA will continue to receive a separate bill for that portion from the RRB, because the agency is unable to deduct those amounts from benefits at this time.
Annual Enrollment Period Reminder - In accordance with information from the Centers for Medicare and Medicaid Services (CMS), beginning in the fall of 2011, the annual enrollment period for Part C and Part D coverage will begin and end earlier. Effective this year, the annual enrollment period will be from October 15 to December 7; previously, it ran from November 15 to December 31. However, changes and enrollments made during this period will still be effective on January 1 of the following year.

Railroad Retirement Act Benefit Information

Service and Compensation

Taxation

2011 Excess Railroad Retirement Taxes Worksheet
Publications of Interest on the IRS Website
- IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits
  This IRS publication provides information concerning the taxability of the Social Security Equivalent Benefit (SSEB) portion of tier 1 railroad retirement benefits and special guaranty benefits shown on the Form RRB-1099 and Form RRB-1042S tax statements. Workers' compensation offset and Medicare are discussed. In addition, illustrations with explanations of items found on the Form RRB-1099 and Form RRB-1042S tax statements are shown.
- IRS Publication 575, Pension and Annuity Income
  This IRS publication provides information concerning the taxability of the Non Social Security Equivalent Benefit (NSSEB) portion of tier 1, tier 2, vested dual benefit, and supplemental annuity benefits shown on the Form RRB-1099-R tax statement. Contributory amount paid (NSSEB and/or tier 2), employee contributions and Medicare are discussed. In addition, an illustration with explanations of items found on the Form RRB-1099-R tax statement is shown.
- IRS Publication 939, General Rule for Pensions and Annuities
  This IRS publication is used in conjunction with IRS Publication 575 and provides information concerning the tax treatment of the contributory amount paid and use (recovery) of the employee contributions amount, and how to use the IRS actuarial tables to determine taxable and nontaxable amounts of the contributory amount paid.
Forms of Interest on the IRS Website
- IRS Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
  This form is used to request a filing extension from the IRS. You must file this form with the IRS not the RRB by the due date shown on the form. You can file the form electronically with the IRS or mail it to the IRS address shown on the form. The IRS, not the RRB, grants you the extension to file your U.S. Federal income tax return.
Forms to Elect, Change or Revoke Tax Withholding on Railroad Retirement Benefits
- IRS Form W-4V, Voluntary Withholding Request
  This form is used to request voluntary U.S. Federal income tax withholding on the Social Security Equivalent Benefit (SSEB) portion of tier 1 railroad retirement benefits. Mail the completed IRS form to the RRB at the address shown below and write "IRS Form W-4V" on the front of the envelope.
- TXB-25, Tax Withholding and Railroad Retirement Payments (for use with Form RRB W-4P)
  This booklet provides information concerning U.S. Federal income tax withholding on railroad retirement benefits and contains Form RRB W-4P, Withholding Certificate for Railroad Retirement Payments. Form RRB W-4P is the form used to request, change or revoke U.S. Federal income tax withholding on the Non Social Security Equivalent Benefit (NSSEB) portion of tier 1, tier 2, vested dual benefits, and supplemental annuity railroad retirement benefits. Mail the completed Form RRB W-4P to the RRB at the address shown below and write "Form RRB W-4P" on the front of the envelope.
Frequently asked Tax Questions
Sample of Duplicate or Corrected Tax Statement Forms
Sample of Original Tax Statement Mailers