Official Website of the U.S. Railroad Retirement Board
Administering retirement/survivor and unemployment/sickness benefit programs for railroad workers and their families.

Income Tax Information

Information about the taxation of Railroad Retirement annuities

Forms and Publications on the IRS Website
  • IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits PDF File Format 
    Provides information concerning the taxability of the Social Security Equivalent Benefit (SSEB) portion of tier 1 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 575, Pension and Annuity Income PDF File Format
    Provides information concerning the taxability of the Non Social Security Equivalent Benefit (NSSEB) portion of tier 1, tier 2, vested dual benefit, and supplemental annuity benefits shown on the Form RRB-1099-R tax statement. Contributory amount paid (NSSEB and/or tier 2), employee contributions and Medicare are discussed.
  • IRS Publication 939, General Rule for Pensions and Annuities PDF File Format
    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 PDF File Format
    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 Withholding Request PDF File Format
    Used to request voluntary U.S. Federal income tax withholding on the Social Security Equivalent Benefit (SSEB) portion of tier 1 railroad retirement benefits.

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U.S. Railroad Retirement Board
844 North Rush Street
Chicago IL, 60611-2092
Toll Free: (877) 772-5772
TTY: (312) 751-4701
Directory: (312) 751-4300
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Last Updated
1/30/2014