Policy and Systems

Explanation of Form RRB-1099-R Tax Statement

Introduction

The Form RRB-1099-R tax statement enclosed 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. Explanations of items on Form RRB-1099-R are on the back of this explanation sheet.

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Explanation of Form RRB-1042S Tax Statement

Introduction

The Form RRB-1042S 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-1042S are on the back of this explanation sheet.

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Glossary

Special Railroad Retirement Board Terms Defined

The following are definitions of certain terms used throughout this publication

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Relinquishment of Rights

Relinquishment of rights is when an applicant relinquishes all seniority or other rights he or she may have to return to work for any railroad employer. The relinquishment of rights only affects the benefits under the Railroad Retirement Act (RRA). The relinquishment of rights does not bind the railroad should the employer choose to provide certain employee benefits (i.e., health insurance, an employee buyout) after the employee stops working.

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How To Report An Event

If, at any time after you have completed your application, you find that one of the conditions previously explained in this publication applies to you, immediately notify the RRB in writing. The notice should be sent to the RRB field office at the address shown on the receipt for your application. However, if you wish, you may also call or visit that office.

When you report an event, be sure to include the following in your letter:

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Events You Must Report

This chapter describes the different events that will affect your disability benefits. You should be aware of these different events and notify us immediately if any of them apply to you.

The events you should report can affect all of the following:

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Enrollment for Early Medicare

As soon as you are determined to be eligible for Medicare, you will automatically be enrolled for Hospital insurance coverage (Part A). You pay nothing for this coverage. You will also be automatically enrolled for Medical insurance coverage (Part B). You will have to pay a monthly premium for Part B. If you receive an annuity, the premium will usually be deducted from your monthly annuity rate. If you later choose not to receive Part B coverage, you must notify the Railroad Retirement Board.

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When Your Early Medicare Could End

Medical Recovery

If it is determined that your condition has improved and that you are medically able to work, your Medicare coverage will end. This is true whether or not you have actually worked. When this happens, your early Medicare coverage ends with the latest of:

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Eligibility Requirements for Early Medicare

General

To receive Medicare coverage before age 65, an age-and-service or disability annuitant must have a period of disability.

Special Provision for Occupational Disability Annuitants

If you receive an occupational disability annuity and could not meet the disability requirements for a period of disability when your annuity began, you may qualify for early Medicare coverage at a later date if:

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Fraud, Waste, and Abuse Hotline

The RRB's Office of Inspector General established its Hotline as a public service. The Hotline provides individuals with a means to report or discuss any suspected misconduct relating to the RRB, its programs or employees.

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