Skip to main content

Search

myRRB
U.S. Railroad Retirement Board
U.S. Railroad Retirement Board

 

  • Our Agency
    • Agency Overview
    • Office of the Chairman
      • Chairman
      • Chairman Staff Directory
    • Office of the Labor Member
      • Labor Member of the Board
      • Labor Member Staff Directory
      • Pre-Retirement Seminars
      • Educational Materials
      • Questions and Answers
    • Office of the Management Member
      • Management Member of the Board
      • Management Member Staff Directory
      • 2024 Virtual National Rail Employer Training Seminar (NRETS) Registration (New)
    • Office of Inspector General
      • Office of Inspector General
      • Audit
      • Investigations
      • Hotline to Report Fraud, Waste and Abuse
      • Library
      • Whistleblower Protection Information
    • Organization Chart
  • Benefits
    • Retirement
      • General Information
      • Downloadable Forms
      • myRRB
    • Survivor
      • General Information
      • Downloadable Forms
      • myRRB
    • Disability
      • General Information
      • Downloadable Forms
      • myRRB
    • Unemployment
      • General Information
      • Downloadable Forms
      • myRRB
    • Sickness
      • General Information
      • Downloadable Forms
      • myRRB
    • Income Tax
      • General Information
      • Downloadable Forms
      • myRRB
    • Medicare
      • General Information
      • myRRB
    • En Español
    • myRRB
  • Employers
    • Employer Online Services
      • ERSNet Login
      • EFTPS.gov
      • Pay.gov
    • Forms
      • Rail
      • Labor
    • Reporting Instructions
      • Rail
      • Labor
      • Creditable Sickness
    • Publications
      • Employer Exchange Newsletter
      • Program and Circular Letters
      • Additional Information
  • Resources
    • Railroad Jobs
    • Legal Information
      • Board Orders
      • The Federal Register
      • Legal Opinions and Board Coverage Decisions
      • Partition of Railroad Retirement Annuities
      • Administrative Staff Manuals Index
    • Pay Debts Online
    • Office of Equal Opportunity
      • Overview
      • EEO Policies
      • No FEAR Act
    • RRBVision Video Library
    • Appeals
    • Railroad Retirement Handbook
    • FOIA Reading Room
    • Glossary of RRB Terms
  • Financial & Reporting
    • Agency Reports
      • Inventories
      • Plans
      • Reports
    • Financial, Actuarial & Statistical
      • Budget and Financial Reports: Current and Projected
      • Performance and Accountability Reports
      • Earnings Limits, Tax Rates and COLAs
      • Annual
      • Monthly & Quarterly RRA and RUIA Data
    • National Railroad Retirement Investment Trust
      • NRRIT Introduction
      • Background Information
      • Reports
      • Correspondence
    • Actuarial Advisory Committee
  • Newsroom
    • News Releases
    • Media Contact
  • Field Office Locator
  • FAQ

 

Section G - RRA Annuity Repayments

 

 

 
  1. Home
  2. The Taxation of Railroad Retirement Act Annuities
  3. Section G - RRA Annuity Repayments
 
 

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 G - RRA Annuity Repayments

 

TXB-85 (03-23)

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.
     
  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 II Repayments
    Tier II 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
    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 II, 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. 

 

‹ Section F - Tax Withholding and Railroad Retirement Annuities | Up | Section H - Taxable Payments to Non-Annuitants ›

 

To view and download PDF documents, you need the free Acrobat Reader. We recommend using the latest version. Viewers with visual disabilities can go to Adobe's Access Website for tools and information that will help make PDF files accessible.
Get Adobe Acrobat Reader
 
  
To view and download PDF documents, you need the free Acrobat Reader. We recommend using the latest version. Viewers with visual disabilities can go to Adobe's Access Website for tools and information that will help make PDF files accessible.
 
 
 
 
JobsRailroad Jobs
 
Hotline Fraud Hotline
RSSField Office Locator
 

 

 
 
RRB Seal
U.S. Railroad Retirement Board
William O. Lipinski Federal Building
844 North Rush Street
Chicago, IL 60611-1275
Toll Free: (877) 772-5772
TTY: (312) 751-4701 

 

Privacy Policy
Policies & Links
Site Map
Contact Us
RRB Careers
Website Feedback

 

PlainLanguage.gov
Data.gov
USA.gov
RRB @ Data.gov

 

Artificial Intelligence (AI)
Freedom of Information Act
No FEAR Act Data
Office of Special Counsel
Plain Writing @ RRB
Open Gov @ RRB
Office of Inspector General

 
 

Last updated: 04/24/2023