Unemployment benefits paid by the RRB are subject to Federal income taxes, just like unemployment benefits paid under the State government programs.
Sickness benefits paid by the RRB, except for sickness benefits resulting from on-the-job injuries, are subject to Federal income tax under the same limitations and conditions that apply to the taxation of sick pay received by workers in other industries.
The Railroad Unemployment Insurance Act specifically provides that railroad unemployment and sickness benefits are not subject to State income taxes. In January of each year, the RRB sends railroad employees Form 1099-G showing the total amount of unemployment benefits paid during the previous year and/or Form W-2 showing the net amount of sickness benefits paid.
For More Information
Unemployment and sickness claimants can conveniently check on the status of their claims or payments at any time by calling the agency's toll-free service at 1-877-772-5772. The service is available 24 hours a day, 7 days a week.
Unemployment claimants can file applications and claims online, and sickness claimants can file claims via Benefit Online Services. They can also access information about their individual railroad unemployment and sickness insurance account statements online.