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Section C - Payments That are Not Taxable

 

 

 
  1. Home
  2. The Taxation of Railroad Retirement Act Annuities
  3. Section C - Payments That are Not Taxable
 
 

Topics

  • Section A - Taxation of RRA Annuities under Federal Income Tax Laws
  • Section B - How RRA Annuity Component Payments are Taxed
  • Section C - Payments That are Not Taxable
  • Section D - Employee Contribution (EEC) Amount
  • Section E - Taxed Under United States Citizen or Nonresident Alien Rules
  • Section F - Tax Withholding and Railroad Retirement Annuities
  • Section G - RRA Annuity Repayments
  • Section H - Taxable Payments to Non-Annuitants
  • Section I - Annual Railroad Retirement Act (RRA) Tax Statements
  • Section J - Social Security Benefits Paid By the RRB
  • Section K - Additional Information
Section C - Payments That are Not Taxable

 

TXB-85 (03-23)

Tier I, tier II, 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 II 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.

 

‹ Section B - How RRA Annuity Component Payments are Taxed | Up | Section D - Employee Contribution (EEC) Amount ›

 

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Last updated: 04/24/2023