Income Tax Information
Information about the taxation of Railroad Retirement annuities
- Excess Railroad Retirement Taxes Worksheet
- Frequently Asked Tax Questions
- Sample of Duplicate or Corrected Tax Statement Forms
- Sample of Original Tax Statement Mailers
- TXB-25, Tax Withholding and Railroad Retirement Payments
(For use with Form RRB W-4P) This booklet provides information concerning U.S. Federal income tax withholding on railroad retirement benefits and contains Form RRB W-4P, Withholding Certificate for Railroad Retirement Payments. Form RRB W-4P is the form used to request, change or revoke U.S. Federal income tax withholding on the Non Social Security Equivalent Benefit (NSSEB) portion of tier 1, tier 2, vested dual benefits, and supplemental annuity railroad retirement benefits.
Forms and Publications on the IRS Website
- IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits
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
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
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
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
Used to request voluntary U.S. Federal income tax withholding on the Social Security Equivalent Benefit (SSEB) portion of tier 1 railroad retirement benefits.