Skip to main content

Search

myRRB
U.S. Railroad Retirement Board
U.S. Railroad Retirement Board

 

  • Our Agency
    • Agency Overview
    • Office of the Chairman
      • Chairman
      • Chairman Staff Directory
    • Office of the Labor Member
      • Labor Member of the Board
      • Labor Member Staff Directory
      • Pre-Retirement Seminars
      • Educational Materials
      • Questions and Answers
    • Office of the Management Member
      • Management Member of the Board
      • Management Member Staff Directory
    • Office of Inspector General
      • Office of Inspector General
      • Audit
      • Investigations
      • Hotline to Report Fraud, Waste and Abuse
      • Library
      • Whistleblower Protection Information
    • Organization Chart
  • Benefits
    • Retirement
      • General Information
      • Downloadable Forms
      • myRRB
    • Survivor
      • General Information
      • Downloadable Forms
      • myRRB
    • Disability
      • General Information
      • Downloadable Forms
      • myRRB
    • Unemployment
      • General Information
      • Downloadable Forms
      • myRRB
    • Sickness
      • General Information
      • Downloadable Forms
      • myRRB
    • Income Tax
      • General Information
      • Downloadable Forms
      • myRRB
    • Medicare
      • General Information
      • myRRB
    • En Español
    • myRRB
  • Employers
    • Employer Online Services
      • ERSNet Login
      • EFTPS.gov
      • Pay.gov
    • Forms
      • Rail
      • Labor
    • Reporting Instructions
      • Rail
      • Labor
      • Creditable Sickness
    • Publications
      • Employer Exchange Newsletter
      • Program and Circular Letters
      • Additional Information
  • Resources
    • Railroad Jobs
    • Legal Information
      • Board Orders
      • The Federal Register
      • Legal Opinions and Board Coverage Decisions
      • Partition of Railroad Retirement Annuities
      • Administrative Staff Manuals Index
    • Pay Debts Online
    • Office of Equal Opportunity
      • Overview
      • EEO Policies
      • No FEAR Act
      • Reports
    • RRBVision Video Library
    • Appeals
    • Railroad Retirement Handbook
    • Freedom of Information Act
    • Glossary of RRB Terms
  • Financial & Reporting
    • Agency Reports
      • Inventories
      • Plans
      • Reports
    • Financial, Actuarial & Statistical
      • Budget and Financial Reports: Current and Projected
      • Performance and Accountability Reports
      • Earnings Limits, Tax Rates and COLAs
      • Annual
      • Monthly & Quarterly RRA and RUIA Data
    • National Railroad Retirement Investment Trust
      • NRRIT Introduction
      • Background Information
      • Reports
      • Correspondence
    • Actuarial Advisory Committee
  • Newsroom
    • News Releases
    • Media Contact
  • Field Office Locator
  • FAQ

 

Policy and Systems

 

 

 
  1. Home
  2. Policy and Systems
 
 

 

Office Email
webmaster@rrb.gov

Federal Income Tax Withholding

Federal Income Tax Withholding

 

Withholding for Federal Income Tax may occur, either based on your election filed on IRS Form W-4V, Voluntary Withholding Request, and/or IRS Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, or, if you do not file IRS Form W-4P, based on a status of “Single with no adjustments.”

  • Read more about Federal Income Tax Withholding

Medicare Coverage

Medicare Coverage

 

General Information About Medicare

  • Read more about Medicare Coverage

Deductions for Other Federal Programs

Deductions for Other Federal Programs

 

This section explains deductions from your monthly annuity for other Federal programs.

  • Read more about Deductions for Other Federal Programs

Public Service Pensions

Public Service Pensions

 

General

Effective January 1, 2024, any "Public Service Pension" (PSP) payable to you may have an effect on the amount of your spouse annuity Tier I component or your divorced spouse annuity. A PSP is retirement pay you receive for public service employment. This may either be monthly payments or a lump-sum payment. It may be administered by a government agency or a private insurance company.

  • Read more about Public Service Pensions

Other Railroad Retirement Annuities

Other Railroad Retirement Annuities

 

If you are entitled to more than one Railroad Retirement Act (RRA) annuity, the other RRA annuity can have an effect on your spouse or divorced spouse annuity.

Spouse Annuity

If you are entitled to both an RRA employee annuity based on your own earnings record, and an RRA spouse annuity based on a different earnings record, the reduction to your RRA spouse annuity depends on whether or not there is railroad service before January 1, 1975 on either earnings record:

  • Read more about Other Railroad Retirement Annuities

Social Security Benefits

Social Security Benefits

 

If you are entitled to Social Security (SS) benefits based on any wage record, your spouse annuity Tier I component or your divorced spouse annuity will be offset for those SS benefits (before any withholding under the SS Act for your earnings over the Annual Earnings Exempt Amount). This is why your SS benefits are certified to the RRB for payment. If you have already filed for your SS benefits, it is important to include the SS benefit information on your annuity application.

  • Read more about Social Security Benefits

Reductions for Other Benefits

Reductions for Other Benefits

 

  • Read more about Reductions for Other Benefits

Spouse Tier II Component Work Deductions

Spouse Tier II Component Work Deductions

 

Employee annuitants must report earnings from their own Last Pre-Retirement Nonrailroad Employer (LPE). They are charged work deductions against their Tier II components and their supplemental annuities, if any, and the Tier II components of spouses entitled on their earnings records.

  • Read more about Spouse Tier II Component Work Deductions

Last Pre-Retirement Employment (LPE)

Last Pre-Retirement Employment (LPE)

 

Definition

Your Last Pre-Retirement Nonrailroad Employment (LPE) is defined as any nonrailroad individual, company or institution for whom you are working on the date your spouse annuity begins or for whom you stopped working in order to receive an annuity. Even work for which you are paid minimal earnings can be LPE. A few exceptions for types of nonrailroad work are listed below.

  • Read more about Last Pre-Retirement Employment (LPE)

Spouse Tier I and Divorced Spouse Annuity Work Deductions

Spouse Tier I and Divorced Spouse Annuity Work Deductions

 

If both you and the employee are Full Retirement Age (FRA), or older, on your ABD, you may skip to Tier II Component Work Deductions. You are not affected by work deductions to your spouse annuity Tier I component or divorced spouse annuity.

  • Read more about Spouse Tier I and Divorced Spouse Annuity Work Deductions

Pagination

  • Previous page ‹‹
  • Next page ››
Subscribe to Policy and Systems
To view and download PDF documents, you need the free Acrobat Reader. We recommend using the latest version. Viewers with visual disabilities can go to Adobe's Access Website for tools and information that will help make PDF files accessible.
Get Adobe Acrobat Reader
 
  
To view and download PDF documents, you need the free Acrobat Reader. We recommend using the latest version. Viewers with visual disabilities can go to Adobe's Access Website for tools and information that will help make PDF files accessible.
 
 
 
 
JobsRailroad Jobs
 
Hotline Fraud Hotline
RSSField Office Locator
 

 

 
 
RRB Seal
U.S. Railroad Retirement Board
William O. Lipinski Federal Building
844 North Rush Street
Chicago, IL 60611-1275
Toll Free: (877) 772-5772
TTY: (312) 751-4701 

 

Privacy Policy
Policies & Links
Site Map
Contact Us
RRB Careers
Website Feedback

 

PlainLanguage.gov
Data.gov
USA.gov
RRB @ Data.gov 
America250

 

Artificial Intelligence (AI)
Freedom of Information Act
No FEAR Act Data
Office of Special Counsel
Plain Writing @ RRB
Open Gov @ RRB
Office of Inspector General