Citizenship is a material factor in applying tax provisions. Generally, RRB accepts a claim that an individual is a citizen of the country of birth unless there is information or evidence to the contrary.
Conclusive Evidence of U.S. Citizenship
Any of the following documents is generally conclusive evidence of U.S. citizenship for the person to whom the document is issued regardless of where the person was born.
- Birth certificate showing birth in the U.S.
- U.S. passport
- Certificate of Citizenship or Certificate of Naturalization
- Report of Birth Abroad of a Citizen of the United States (Form FS-240).
- Certificate of Birth (Form FS-545)
- United States Citizen Identification Card (INS Form I-197)
Evidence of Citizenship in Other Countries
Documents similar to those listed above may be submitted as evidence to prove citizenship in another country, such as:
- Birth certificate showing birth in that country
- Passport issued by the country
- Certificates of citizenship, naturalization, or citizen identification cards issued by the country.
U.S. citizens or residents should complete Form RRB-1001, "Non-resident Questionnaire," on leaving the United States to take up permanent or temporary residence in a foreign country. The Internal Revenue Service requires that residents of tax-treaty countries claim their exemption every three years by completing an RRB-1001. The form may be secured from RRB field offices or requested by mail from the:
Bureau of Taxation
U.S. Railroad Retirement Board
844 North Rush Street
Chicago, Illinois 60611-1275
Proof of residence is required when an individual claims residence on the RRB-1001 in a country that is not the country in the mailing address. Acceptable proofs of residence must be valid for the period of time for which residence is to be verified; the date of issuance must be within one year of the period of residence to be established. Acceptable proofs of residence are:
In the United States
- A Valid Alien Registration Receipt Card ("Green Card"), Form I-151 or I-551.
- Reentry Permit (Form I-132). Whether first-issued or renewed, the permit is valid for one year.
- U.S. Federal income tax return for the most recent tax year (this may be a photocopy and need not be certified by IRS).
- Refugee travel document issued by the United States.
- Application to Retain U.S. Residence (INS Form N-470). A photocopy is acceptable.
- Notice of Approval of Application to Preserve Residence (INS Form N-472).
- Proof of filing a declaration of intent to become a U.S. citizen under naturalization laws.
- Other evidence showing the individual has a current attachment to the U.S., and intends to return to make the U.S. his/her home.
In Other Countries
Acceptable Proofs of Residence are:
- Identification or voter's registration card issued by the government of the foreign country.
- Record or current eligibility for government health or welfare programs.
- Tax record for the prior year.
- Current passport.
- Recent bill for public utilities.
- Library card with an address in the country