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Category: 1099s

RRB-1099: Railroad Benefits: Where do I report form RRB-1099 or RRB-1099-R?

To report the BLUE portion of Railroad Retirement, go to:

* Federal Section

* Income (Enter Myself)

* IRA/Pension Distributions

* Social Security Benefits/RRB-1099


Enter the amount from the Blue Box, Box 5, Net Social Security Equivalent Benefit portion of Tier 1 Paid in the current tax year, on the Taxpayer's or Spouse's Social Security Benefits line. 


To report the GREEN portion of Railroad Retirement, go to:

* Federal Section

* Income (Enter Myself)

* IRA/Pension Distributions

* RRB-1099-R 


Enter the EIN and Payer's information. Enter the amount from Box 7, Total Gross Paid of the RRB; Box 7a, Taxable amount; Box 9, Federal income tax withheld; and Box 3, Total employee contributions (if applicable). The information grayed out on the entry screen may be reported to you but is not necessary in the calculation of your income tax. 


Form RRB-1099-R or Form RRB-1099 are the equivalent of receiving Form 1099-R and Form 1099.


For more information on reporting Form-1099-R refer to Publication 575, Pension and Annuity Income. Information from that publication:

“Tier 1 railroad retirement benefits that equals the social security benefit that a railroad employee or beneficiary would have been entitled to receive under the social security system.”


These benefits are called "social security equivalent benefits" and for tax purposes are social security benefits. These benefits are shown on the BLUE portion of Form RRB-1099. Box 5 shows the net social security equivalent benefits for Tier 1 for the current tax year.


Tier 2 benefits consist of the rest of the Tier 1 benefits, called the "non-social security equivalent benefits," any Tier 2 benefits, vested dual benefits, and supplemental annuity benefits. These benefits are shown on the GREEN portion of the Form RRB-1099-R and are treated as an amount received from a qualified employer plan. Vested dual benefits and supplemental annuity benefits are fully taxable pensions. Boxes 5 and 6 show the Tier 2 benefits paid in the current tax year.


For more information Click here.


To view a sample RRB-1099 form Click here.