The RRB pays social security benefits to those railroad retirement annuitants also entitled to benefits paid by the Social Security Administration.
The Social Security Administration, not the RRB, releases annual tax statement Forms SSA-1099 to individuals taxed as U.S. citizens and Forms SSA-1042S to individuals taxed as nonresident aliens. The tax statement forms report social security benefits paid in a given tax year. Questions about annual tax statements covering social security payments made by the RRB should be directed to the Social Security Administration.