Policy and Systems

Proof Of Death

Proof of death is required with all claims for benefits. If the death occurred inside the United States, the best proof of death includes:

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General Information

Evidence submitted in support of an applicant's claim should be:

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Furnishing Proof to Support Your Application

Every application for railroad retirement benefits must be accompanied by documentary evidence that supports the claim for benefits. The sections in this part discuss the types of acceptable evidence. If you are unable to secure the necessary information, please contact the nearest field office of the Railroad Retirement Board (RRB). The people there will be glad to assist you.

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People Eligible To Receive a Railroad Tax Refund

The railroad tax refund is paid to an employee's survivors according to the following priorities:

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Separation Allowance Tax Refund

If the employee received a separation allowance or severance payment after 1984, it is possible the payment will not produce additional service credits. If additional service is not credited, the tier II payroll taxes that were withheld from the payment, may be refunded.

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Excess Tax Refund

If the employee had railroad employment and employment covered by the Social Security Act in the same year, both railroad retirement and social security taxes may have been deducted from the employee's earnings. Excess taxes that were deducted from the employee's earnings in the years between 1950 and 1974 can be refunded by the RRB. Excess taxes that were deducted for years after 1974 must be refunded by the Internal Revenue Service.

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Definition of a Railroad Tax Refund

If the railroad taxes the RRB receives are greater than the amount which will affect the annuity amount, the employee can receive a refund of the additional railroad taxes. Generally, the additional railroad taxes will be paid when the employee begins receiving a railroad retirement benefit. If the employee dies before receiving a refund, the additional railroad taxes are payable to the employee's survivors. An application for a railroad tax refund must be filed by the second anniversary of the employee's death.

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Railroad Tax Refund

If it appears you may be entitled to a railroad tax refund, please read this part of the booklet thoroughly. It will help you understand what a railroad tax refund is and when one can be paid.