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Part IX - Federal Income Tax And Your Benefits

 

 

 
  1. Home
  2. Survivor Annuity
  3. Part IX - Federal Income Tax And Your Benefits
 
 

Topics

  • Part I - Applying For Your Annuity
  • Part II - Types of Annuities
  • Part III - Requirements For An Annuity
  • Part IV - Furnishing Proof To Support Your Application
  • Part V - General Information
  • Part VI - After You Apply For Your Annuity
  • Part VII - How Your Annuity Is Computed
  • Part VIII - Medicare Benefits
  • Part IX - Federal Income Tax And Your Benefits
    • Tier I And Tier II
    • Information For Widow(er)s
    • Repayments
    • U.S. Citizen and Resident Tax Withholding
    • Nonresident Alien Tax Withholding
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Part IX - Federal Income Tax And Your Benefits

 

General Information

Regular railroad retirement annuities consisting of tier I, tier II, and Vested Dual Benefit components, have been subject to United States Federal income tax since 1984. Supplemental annuities have been subject to Federal income tax since 1966. According to the Railroad Retirement Act, Section 14 (45 U.S.C. Section 231m Read RRB's external link disclaimer), railroad retirement annuities are not taxable for State income tax purposes.

Refer to booklet TB-25,"Tax Withholding and Railroad Retirement Payments", for more detailed information regarding tax withholding on railroad retirement payments. Refer to booklet TB-85, "Information about the Taxation of Railroad Retirement Annuities", for general taxation information.

We only report taxable payments and repayments on the tax statements. Questions about U.S. income tax information, what amounts to show on income tax returns, or how to figure your taxable payments should be referred to the Internal Revenue Service. However, questions about railroad retirement benefit payments should be referred to your local Railroad Retirement Board office.

  • Tier I And Tier II
  • Information For Widow(er)s
  • Repayments
  • U.S. Citizen and Resident Tax Withholding
  • Nonresident Alien Tax Withholding

 

‹ Part VIII - Medicare Benefits | Up | Tier I And Tier II ›

 

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U.S. Railroad Retirement Board
William O. Lipinski Federal Building
844 North Rush Street
Chicago, IL 60611-1275
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Last updated: 11/03/2021