Policy and Systems

Paperwork Reduction Act and Privacy Act Notices

This notice is given under the Paperwork Reduction Act of 1995 and the Privacy Act of 1974. The Privacy Act requires that the Railroad Retirement Board (RRB) tell you the following whenever we ask you for information.

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Instructions for Completing Application for Unemployment Benefits and Employment Service Form (Form UI-1)

To apply for unemployment benefits, complete the pdf icon UI-1 and mail it to your local RRB office. You can also obtain an application from your railroad employer or union official. Your application must be received at the RRB within 30 days of the first day for which you wish to claim benefits. You may lose benefits if your application is filed late.

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Nonresident Alien Tax Withholding

A nonresident alien is an individual who is neither a citizen nor a resident of the United States. As prescribed by the Internal Revenue Code, nonresident aliens are subject to a mandatory tax withholding rate of 30% on 85% of the SSEB amount and 30% of the NSSEB and Tier II amounts.

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U.S. Citizen and Resident Tax Withholding

The RRB allows citizens and legal residents of the United States to elect tax withholding on their railroad retirement annuity. A tax withholding election must be filed on Form IRS W-4P "Withholding Certificate For Periodic Pension or Annuity Payments". RRB annuitants can also file Form IRS W-4V, "Voluntary Withholding Request", to have taxes withheld from the SSEB portion of tier I, or from their Social Security Benefit. Form IRS W-4P allows annuitants to have taxes deducted from the pension portions of the annuity: NSSEB, Tier II, Vested Dual Benefits, and SUPP.

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Job Placement Service

The RRB operates a free job placement service with the primary purpose of helping experienced railroad workers who have lost their jobs find new employment. When you apply for unemployment benefits, you also apply for employment service. You will be interviewed by an RRB representative who will try to help you find new employment. You may be referred by an RRB representative to a suitable railroad job; otherwise, an effort will be made to place you in a nonrailroad job for which you are qualified.

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Taxability of Unemployment Benefits

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.

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Employer Rights

The Railroad Unemployment Insurance Act requires the RRB to notify your base year employer(s) each time you file a claim for benefits, and to give the employer(s) an opportunity to submit information relevant to your claim before the RRB makes an initial determination on the claim. The RRB must also notify your employer each time benefits are paid to you. Your employer may appeal the decision to pay benefits. The appeal does not prevent the timely payment of benefits. However, you may be required to repay benefits if the appeal is successful.

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Employee Rights

Reconsideration - If you do not agree with any decision denying you benefits or with an overpayment decision, you may request reconsideration. Your request must be in writing and should explain why you disagree. If you request reconsideration, your request must be received at an office of the RRB within 60 days of the date of the letter notifying you of the adverse decision. Be sure to sign your name and include your social security number on your reque

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Reconsideration and Waiver

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Special Rules for Train and Engine Service and Passenger Service

For employees in train and engine service and passenger service, benefits are not payable for:

Standby and Layover––Days on which you are standing by for or laying over between regular assigned trips. For example, if an engineer has a regular assignment that runs every third day, the days between the regular runs do not count as days of unemployment.

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