Tax Forms and Publications on the IRS Website
Note: The forms and publications listed below are IRS documents. Clicking on the links will redirect you to form within 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 Witholding Request
Used to request voluntary U.S. Federal income tax withholding from the Social Security Equivalent Benefit (SSEB) portion of tier 1 railroad retirement benefits.
IRS Form W-4P, Witholding Certificate for Periodic Pension or Annuity Payments
Used to request voluntary U.S. Federal income tax withholding from the pension portions of regular annuities and any supplemental annuities.