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

 

U.S. Citizen and Resident Tax Withholding

 

 

 
  1. Home
  2. Survivor Annuity
  3. Part IX - Federal Income Tax And Your Benefits
  4. U.S. Citizen and Resident Tax Withholding
 
 

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
  • Paperwork Reduction Act and Privacy Act Notices
  • Nondiscrimination on the Basis of Disability
  • Fraud and Abuse Hot Line
U.S. Citizen and Resident Tax Withholding

 

The RRB allows citizens and legal residents of the United States to elect tax withholding on their railroad retirement annuity. A tax withholding election must be filed on Form IRS W-4P "Withholding Certificate For Periodic Pension or Annuity Payments". RRB annuitants can also file Form IRS W-4V, "Voluntary Withholding Request", to have taxes withheld from the SSEB portion of tier I, or from their Social Security Benefit.  Form IRS W-4P allows annuitants to have taxes deducted from the pension portions of the annuity: NSSEB, Tier II, Vested Dual Benefits, and SUPP.

If you elect to have income taxes withheld, by using Form IRS W-4P, you may control the amount of taxes withheld from your regular monthly or accrued annuity payments by specifying your marital status and the number of withholding allowances. You may also request the RRB to withhold an additional amount or not to withhold any taxes from your annuity by using Form IRS W-4P. If an election is made, it will remain in force until changed or revoked. If an election is not made, the RRB is required by law to withhold taxes based on the current IRS default withholding amounts. However, tax withholding would not automatically be initiated unless your taxable annuity components paid in a month exceed the minimum mandatory withholding amount.

NOTE: If a U.S. citizen moves or resides out-side of the United States and has not filed Form RRB-1001, "Nonresident Questionnaire", claiming U.S. citizenship, taxes will be withheld at the mandatory nonresident alien tax withholding rate until Form RRB-1001 is received at the RRB. See the following section for further information.

 

‹ Repayments | Up | Nonresident Alien Tax Withholding ›

 

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: 05/07/2024