Income Tax | RRB.Gov

Online Tax Forms for Railroad Unemployment and Sickness Benefits

The U.S. Railroad Retirement Board (RRB) is reminding railroad workers who received Railroad Unemployment Insurance Act (RUIA) benefits in the last calendar year that they can access their W-2 and/or 1099-G forms online. (Individuals who were paid retirement and/or survivor benefits under the Railroad Retirement Act will only receive mailed copies of their tax forms and will not be able to access them online.)

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Information on Federal Income Tax and Railroad Retirement Benefits Available Online

With tax time rapidly approaching, the U.S. Railroad Retirement Board (RRB) wants to remind its customers that the best source of information pertaining to Federal income tax and railroad retirement benefits is the agency’s website, RRB.gov.

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Form RRB-1001, Nonresident Questionnaire (08-19)

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Form RRB-1001, Nonresident Questionnaire and Instructions

(08-19)

Completion Instructions for Form RRB-1001, Nonresident Questionnaire

Why We Need Form RRB-1001 Information

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Supreme Court Finds Injury Award for Lost Wages Is Taxable Compensation under Railroad Retirement Tax Act

A recent decision by the U.S. Supreme Court found that the portion of a damages award attributable to lost wages for a workplace injury is considered to be taxable compensation under the Railroad Retirement Tax Act (RRTA). The decision in BNSF Railway Co. v. Loos (No. 17-1042) was released by the Court on March 4, 2019.

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Q&A: Annuitants May Need to Increase Tax Withholding at Age 62

Certain portions of a railroad retirement annuity are treated differently for federal income tax purposes. The following questions and answers explain these differences and address the importance of individuals establishing accurate tax withholding from their annuities. Certain annuitants, including those retiring at age 60 with at least 30 years of service, and some occupational disability annuitants, need to pay close attention to changes in tax withholding when they turn age 62.

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The Taxation of Railroad Retirement Act Annuities

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More Information about RRB Duplicate Income Tax Statement

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About Your Duplicate Income Tax Statement

The Duplicate Income Tax Statement is a copy of the tax statement issued by the RRB. This statement details payments made to you for the requested tax year. You will receive a general information letter with explanations of items in the statement. Your statement will be mailed to the address we have on record.

The box labeled DUPLICATE will be checked to indicate a "duplicate" Railroad Retirement Act (RRA) tax statement. If you need a duplicate tax statement for any tax year, you should contact your nearest RRB field office or request one online using the RRB Online Services Request page.

The box labeled CORRECTED will be checked to indicate a "corrected" RRA tax statement. If you need a corrected tax statement for any tax year, you should contact your nearest RRB field office.

Duplicate of Corrected: Both boxes will be checked to indicate a "duplicate of a corrected" RRA tax statement.

Tax Year: The tax year the tax statement represents will be printed.

NOTE: The appropriate TXL letter (TXL-1099, TXL-1042S, or TXL-1099-R) explaining the box items shown on the tax statement will be released with the duplicate or corrected tax statement.

Request a Duplicate Income Tax Statement Now

If you want to request a duplicate income tax statement now, go to the online request form.

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Tax Forms and Publications on the IRS Website

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Tax Forms and Publications on the IRS Website

Note: The forms and publications listed below are IRS documents. Clicking on the links will open content posted to the IRS website.

IRS Publication 505, Tax Withholding and Estimated Tax
Explains the two methods for the pay-as-you-go Federal income tax, withholding and estimated tax.

IRS Publication 575, Pension and Annuity Income
Provides information concerning the taxability of the Non Social Security Equivalent Benefit (NSSEB) portion of tier I, tier II, vested dual benefit, and supplemental annuity benefits shown on the Form RRB-1099-R tax statement. Contributory amount paid (NSSEB and/or tier II), employee contributions and Medicare are discussed.

IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits
Provides information concerning the taxability of the Social Security Equivalent Benefit (SSEB) portion of tier I railroad retirement benefits and special guaranty benefits shown on the Form RRB-1099 and Form RRB-1042S tax statements. Workers' compensation offset and Medicare are discussed.

IRS Publication 939, General Rule for Pensions and Annuities
Provides information concerning the tax treatment of the contributory amount paid and use (recovery) of the employee contributions amount, and how to use the IRS actuarial tables to determine taxable and nontaxable amounts of the contributory amount paid.

IRS Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
Used to request a filing extension from the IRS. You must file this form with the IRS not the RRB by the due date shown on the form. You can file the form electronically with the IRS or mail it to the IRS address shown on the form. The IRS, not the RRB, grants you the extension to file your U.S. Federal income tax return.

IRS Form W-4V, Voluntary Witholding Request
Used to request voluntary U.S. Federal income tax withholding from the Social Security Equivalent Benefit (SSEB) portion of tier I railroad retirement benefits.

IRS Form W-4P, Witholding Certificate for Periodic Pension or Annuity Payments
Used to request voluntary U.S. Federal income tax withholding from the pension portions of regular annuities and any supplemental annuities.

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Explanation of Form RRB 1099 Tax Statement

Introduction
The Form RRB-1099 tax statement is issued by the U.S. Railroad Retirement Board (RRB) and represents payments made to you in the tax year indicated on the statement. You will need to determine if any of the railroad retirement payments made to you are taxable. Explanation of items on Form RRB-1099 are on the back of this explanation sheet.

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