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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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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When Your Early Medicare Can Begin

A. If You Have a Period of Disability

Your Medicare coverage will begin the latest of:

the 25th month you are entitled to retirement or disability benefits, or
the 30th month after your disability began.

B. If You Meet the Special Provision for Occupational Disability Annuitants

Your Medicare coverage will begin the 30th month after you have met the period of disability requirement and been entitled to an occupational disability annuity.

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Types of Medicare Coverage

Medicare is a 2-part Federal health insurance program for people age 65 or older and certain disabled people. One part is Hospital insurance (also called Part A). The other part is Medical insurance (also called Part B).

Hospital insurance can help pay for: