[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303295-105":53,"doc-detail-303295-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","federal-income-tax-and-railroad-retirement-benefits-qa","Federal Income Tax and Railroad Retirement Benefits - Q&A","","Federal income tax questions and answers explain how Railroad Retirement Board (RRB) tax statements issued each January are treated for U.S. federal income tax purposes. The guidance clarifies which railroad retirement annuity components are handled like social security benefits versus private pensions, including taxable thresholds and filing situations. It also describes what appears on the RRB’s January tax forms (RRB-1099, RRB-1042S, and RRB-1099-R) and how withholding and repayments are reported.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/federal-income-tax-and-railroad-retirement-benefits-qa/303295/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/federal-income-tax-and-railroad-retirement-benefits-qa/303295.png","ImageObject",442,249,{"name":88,"@type":89},"Fahsai","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-05","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How are railroad retirement annuities treated under federal income tax laws?","Question",{"text":108,"@type":109},"Annuity payments may include multiple components treated differently for tax purposes: SSEB and NSSEB portions of tier I, tier II benefits, vested dual benefits, and supplemental annuities. Typically, some parts are treated like social security benefits and other parts like private pensions, so many annuitants receive two tax statements in January.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which railroad retirement benefits are treated as social security benefits for federal income tax purposes?",{"text":113,"@type":109},"The SSEB portion of tier I is treated like a social security benefit. Whether it is taxable depends on the beneficiary’s income, and the taxable portion can vary based on the total benefits and other income.",{"name":115,"@type":106,"acceptedAnswer":116},"Which railroad retirement benefits are treated like private pensions, and what forms are used?",{"text":117,"@type":109},"The NSSEB portion of tier I, tier II benefits, vested dual benefits, and supplemental annuities are treated like private pensions for federal income tax purposes. January statements may include Form RRB-1099 or RRB-1042S for the SSEB portion, and Form RRB-1099-R for the NSSEB portion and other non-SSEB amounts, including federal income tax withholding.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303295,1790175775,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},549768702563,"https://ap-avatar.wpscdn.com/avatar/8000c4aa63b76e948b?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786536092046926083","Railroad Retirement Information  \nU.S. R a i l r o a d R e t i r e m e n t B o a r d  \n84 4 North Rush Street Chicago, Illinois 60 61 1-12 75  \n[www.rrb.gov](www.rrb.gov)  \n877-772-5772 general information  \nPublic Affairs 312-751-4777  \n[opa@rrb.gov](opa@rrb.gov) media inquiries  \nFor Publication February 2018  \nFederal Income Tax and Railroad Retirement Benefits  \nThe following questions and answers describe the tax statements issued by the Railroad Retirement Board (RRB) each January for Federal income tax purposes. Railroad retirement beneficiaries needing information about these statements, or about tax withholding from their benefits, should contact an office ofthe RRB. For further Federal income tax information, railroad retirement beneficiaries should contact the nearest office of the Internal Revenue Service (IRS) .  \n1. How are the annuities paid under the Railroad Retirement Act treated under the Federal income tax laws?  \nA railroad retirement annuity is a single payment comprised of one or more of the following components, depending on the annuitant’s age, the type of annuity being paid, and eligibility requirements: a Social Security Equivalent Benefit (SSEB) portion of tier I, a Non-Social Security Equivalent Benefit (NSSEB) portion of tier I, a tier II benefit, a vested dual benefit, and a supplemental annuity.  \nIn most cases, part of a railroad retirement annuity is treated like a social security benefit for Federal income tax purposes, while other parts of the annuity are treated like private pensions for tax purposes. Consequently, most annuitants are sent two tax statements from the RRB each January, eventhough they receive only a single annuity payment each month.  \n2. Which railroad retirement benefits are treated as social security benefits for Federal income tax purposes?  \nThe SSEB portion of tier I (the part of a railroad retirement annuity equivalent to a social security benefit based on comparable earnings) is treated for Federal income tax purposes the same way as asocial security benefit. The amount of these benefits that may be subject to Federal income tax, if any, depends on the beneficiary's income. (To determine if any amount of a SSEB benefit is taxable, please refer to IRS publication 915, Social Security and Equivalent Railroad Retirement Benefits.) If part of a SSEB benefit is taxable, how much is taxable depends on the total amount of a beneficiary’s benefits and other income. Usually, the higher that total amount, the greater the taxable part of a beneficiary’s benefit.  \nGenerally, up to 50 percent of a beneficiary’s benefits will be taxable. However, up to 85 percent of his or her benefits can be taxable if either of the following situations applies.  \n• The total of one-half of a beneficiary’s benefits and all his or her other income is more than $34,000 ($44,000 if a beneficiary is married filing jointly) .  \n• A beneficiary is married filing separately and lived with his or her spouse at any time during the year.  \n3. Which railroad retirement benefits are treated like private pensions for Federal income tax purposes?  \nThe NSSEB portion of tier I, tier II benefits, vested dual benefits, and supplemental annuities are all treated like private pensions for Federal income tax purposes. In some cases, primarily those in which early retirement benefits are payable to retired employees and spouses between ages 60 and 62, some occupational disability benefits, and other categories of unique RRB entitlements, the entire annuity may be treated like a private pension. This is because social security benefits based on age and service are not payable before age 62, social security disability benefit entitlement requires total disability, and the Social Security Administration does not pay some categories of beneficiaries paid by the RRB.  \n4. What information is shown on the railroad retirement tax statements sent to annuitants in January?  \nOne statement, Form RRB-1099 for U.S. citizens or ","cbCaikhLYPgBBHrM","https://ap.wps.com/l/cbCaikhLYPgBBHrM","pdf",100875,9,"English","# Federal Income Tax and Railroad Retirement Benefits\n## How annuities are treated under federal income tax laws\n## Which benefits are treated as social security benefits\n## Which benefits are treated like private pensions\n## Information shown on January tax statements","[{\"question\":\"How are railroad retirement annuities treated under federal income tax laws?\",\"answer\":\"Annuity payments may include multiple components treated differently for tax purposes: SSEB and NSSEB portions of tier I, tier II benefits, vested dual benefits, and supplemental annuities. Typically, some parts are treated like social security benefits and other parts like private pensions, so many annuitants receive two tax statements in January.\"},{\"question\":\"Which railroad retirement benefits are treated as social security benefits for federal income tax purposes?\",\"answer\":\"The SSEB portion of tier I is treated like a social security benefit. Whether it is taxable depends on the beneficiary’s income, and the taxable portion can vary based on the total benefits and other income.\"},{\"question\":\"Which railroad retirement benefits are treated like private pensions, and what forms are used?\",\"answer\":\"The NSSEB portion of tier I, tier II benefits, vested dual benefits, and supplemental annuities are treated like private pensions for federal income tax purposes. January statements may include Form RRB-1099 or RRB-1042S for the SSEB portion, and Form RRB-1099-R for the NSSEB portion and other non-SSEB amounts, including federal income tax withholding.\"}]","Federal Income Tax and Railroad Retirement Benefits - Q&A | PDF",1789801736]