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Taxability of Unemployment Benefits

 

 

 
  1. Home
  2. Unemployment Benefits for Railroad Employees
  3. Taxability of Unemployment Benefits
 
 

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Taxability of Unemployment Benefits

 

UB-10 (10-21)
pdf iconUB-10 (558.24 KB)

 

Unemployment benefits paid under the Railroad Unemployment Insurance Act (RUIA) are considered income for Federal income tax purposes. Each year, the Railroad Retirement Board (RRB) sends railroad employees Form 1099-G showing the total amount of unemployment benefits paid during the preceding calendar year. You must report that amount on your Federal income tax return.

You may file Form W-4v with the nearest RRB office if you want the RRB to withhold Federal income tax from your benefits. To end withholding you must file another Form W-4v with the RRB. Form W-4v is available upon request from the Internal Revenue Service. The RUIA specifically exempts railroad unemployment benefits from State income taxes.

 

 

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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: 03/22/2022