Form RRB-1099-R is issued by the US Railroad Retirement Board (RRB) to report payments made to the recipient. If you have a 1099-R issued by someone other than the Railroad Retirement Board, exit this menu and report it under the 1099-R section instead.
Form RRB-1099-R is issued by the U.S. Railroad Retirement Board (RRB) to report income from the non-Social Security equivalent portion of railroad retirement benefits. These are typically Tier II benefits, supplemental annuities, and other payments similar to private pensions.
Who receives this form?
Retired railroad employees, their spouses, or survivors who received distributions from the RRB that are taxable under federal law will receive Form RRB-1099-R. It is separate from Form RRB-1099, which reports Social Security equivalent benefits.
Tax Reporting Tips:
- The taxable portion of the benefits may need to be calculated using the Simplified Method or General Rule, depending on the type of annuity and start date.
- For joint and survivor annuities, use the combined ages of both individuals to determine the taxable portion.
Where to Report on Your Tax Return:
- Income from Form RRB-1099-R is typically reported on Form 1040, under pensions and annuities.
- Use Publication 575 for guidance on calculating the taxable portion of annuity income.
Additional Information