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.