If the railroad taxes the RRB receives are greater than the amount which will affect the annuity amount, the employee can receive a refund of the additional railroad taxes. Generally, the additional railroad taxes will be paid when the employee begins receiving a railroad retirement benefit. If the employee dies before receiving a refund, the additional railroad taxes are payable to the employee's survivors. An application for a railroad tax refund must be filed by the second anniversary of the employee's death.