For widow(er)s that were paid as a spouse for part of the year, only the annuity payments received as a widow(er) should be used to compute the nontaxable portion of the annuity payments.
For a widow(er) under age 60 who has a child in care, the tier I portion of the railroad retirement annuity is considered all SSEB. However, the tier I portion of the railroad retirement annuity is considered all NSSEB if the tier I is not payable under the rules established by the Social Security Administration. An example of tier I considered as all NSSEB occurs when the child under the widow(er)'s care turns age 16 and is not disabled.