Publication 915 - Social Security And Equivalent Railroad Retirement Benefits - Internal Revenue Service - 2001 Page 23
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28PAYER’S NAME, STREET ADDRESS, CITY, STATE, AND ZIP CODE
2001
PAYMENTS BY THE
UNITED STATES RAILROAD RETIREMENT BOARD
RAILROAD RETIREMENT BOARD
844 N RUSH ST CHICAGO IL 60611-2092
3.
Gross Social Security Equivalent Benefit
Portion of Tier 1 Paid in 2001
PAYER’S FEDERAL IDENTIFYING NO. 36-3314600
1. Claim Number and Payee Code
4.
Social Security Equivalent Benefit
Portion of Tier 1 Repaid to RRB in 2001
COPY C -
2. Recipient’s Identification Number
5.
Net Social Security Equivalent Benefit
Portion of Tier 1 Paid in 2001
FOR
Recipient’s Name, Street Address, City, State, and Zip Code
6.
Workers’ Compensation Offset in 2001
RECIPIENT’S
RECORDS
7.
Social Security Equivalent Benefit
Portion of Tier 1 Paid for 2000
THIS
INFORMATION
8.
Social Security Equivalent Benefit
IS BEING
Portion of Tier 1 Paid for 1999
FURNISHED
TO THE
9.
Social Security Equivalent Benefit
INTERNAL
Portion of Tier 1 Paid for Years
REVENUE
Prior to 1999
SERVICE.
10.
Federal Income Tax Withheld
11.
Medicare Premium Total
FORM RRB-1099
DO NOT ATTACH TO YOUR INCOME TAX RETURN
•
your Medicare premiums of $300 ($50 × 6 months) de-
Legal Process Partition payments.
ducted from June through November 2001. The remainder
of your tier 1 payments, the NSSEB portion of $4,200
Social security benefits paid through the RRB are
($350 × 12 months), will be shown on the Form
!
not reported on Form RRB – 1099 or
RRB–1099 –R that you will receive along with your Form
RRB – 1042S. They are reported on Form
CAUTION
RRB–1099. The $4,200 is the gross NSSEB amount
SSA –1099 or Form SSA–1042S.
before deductions for your Medicare premiums. (The
Medicare Premium Total box shown on your Form
Example 1. For the period January through March
RRB–1099 –R will be blank since the Medicare total will be
2001, you received $300 ($100 x 3 months) Railroad
shown in box 11 of your Form RRB–1099.) For more
information on Form RRB–1099–R, see Publication 575.
Unemployment Insurance. You were eligible for the SSEB
portion of tier 1 benefits of $509 a month beginning Janu-
Benefits paid for earlier years. The figure in box 3
ary 1, 2001, but you did not receive your first payment until
includes any lump-sum benefit payment you received in
April 2001. The payment you received in April was for the
2001 that is for an earlier year after 1983. If you received a
first three months of 2001. However, because you received
payment for an earlier year, it will be shown in box 7, 8, or 9
unemployment benefits during the same period, $300 was
(described later). See Lump-Sum Election, earlier, for in-
deducted from your initial benefit payment. Instead of re-
formation on how to treat the payment.
ceiving $1,527 ($509 x 3 months), you received $1,227
($1,527− $300). For the months of April through Novem-
Box 4—Social Security Equivalent Benefit
ber, you were paid your regular monthly SSEB portion of
Portion of Tier 1 Repaid to RRB in 2001
tier 1 benefits of $509. Box 3 of your Form RRB–1099 will
show $5,599 ($509 × 11 months) as the gross SSEB
The figure shown in this box is the total SSEB portion of tier
portion of tier 1 benefits paid to you in 2001, even though
1 benefits you repaid to the RRB in 2001. You may have
you did not actually receive that amount. This is because
repaid a benefit by returning a payment, making a cash
box 3 shows the gross amount of your benefits before any
refund, or having an amount withheld from your payments.
reductions were made for the unemployment benefits paid
In addition, an amount may have been withheld from your
to you.
benefits to recover the SSEB overpayment incurred by
someone else who is also receiving benefits under your
Example 2. You received tier 1 benefits of $600 a
claim number. Also, an amount may have been withheld
month for the months of December 2000 through May
from another benefit, such as a social security benefit, to
2001. Your $600 monthly tier 1 benefit consists of an
recover an SSEB overpayment you received.
SSEB portion of $250 and a non-social security equivalent
benefit (NSSEB) portion of $350. Beginning in June 2001,
The amount in box 4 also includes any SSEB benefits
you became entitled to Medicare, and $50 a month was
you repaid in 2001 that were for 2001 or for one or more
deducted from your benefit checks for Medicare premi-
years before 2001. All tier 1 repayments for years before
ums. Therefore, the tier 1 payments you received for the
1986 are treated entirely as SSEB benefits.
rest of the year were $550 ($600 − $50) a month. Box 3 of
your Form RRB – 1099 will show the gross SSEB portion of
Example 1. You returned to work for your last railroad
tier 1 benefits of $3,000 ($250 × 12 months), because it is
employer for the months of June through August 2001. The
the gross SSEB amount before deductions for your Medi-
SSEB portion of your tier 1 benefit was $450 for each of
care premiums. Box 11 of your Form RRB–1099 will show
those months. Since you are not allowed to receive bene-
Page 23
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