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pdfUNITED STATES OF AMERICA
RAILROAD RETIREMENT BOARD
FORM APPROVED
WITHHOLDING CERTIFICATE FOR
RAILROAD RETIREMENT PAYMENTS
O.M.B. NO. 3220-0149
SECTION 1 - GENERAL INSTRUCTIONS
Part of your railroad retirement benefits may be subject to Federal income tax withholding. Use this form to inform
the Railroad Retirement Board (RRB) whether you want taxes withheld from your benefits, and how much to
withhold. Read the attached booklet. Then, carefully complete items 1, and 3 through 11, as appropriate, on the
other side of this form. If items 1, 3, and 5 have been completed for you, please check to be sure the information
is correct. Return the completed form to an RRB office.
If you need help completing this form, contact the nearest ofice of the RRB or the Internal Revenue Service. If
you have any questions about your tax obligation, contact the nearest office of the Internal Revenue Service.
FORM RRB W-4P (8-01)
Tax Withholding and Railroad Retirement Payments
If your taxable income and tax-exempt interest income, plus one-half of the
amount of your social security equivalent benefits, is more than your base
amount, some of your benefits may be taxable.
Regular railroad retirement annuities consisting of tier 1, tier 2, and vested
dual benefit components, have been subject to United States Federal income
tax since 1984. Supplemental annuities have been subject to Federal income
tax since 1966.
You can choose to have taxes withheld from the SSEB portion of your railroad retirement annuity by filing IRS Fonn W-4V. File the completed form
at any Railroad Retirement Board (RRB) office. Forms W-4V are available
from IRS offices. The RRB will not withhold taxes from the SSEB portion
of your annuity unless you file IRS Form W-4V.
Taxable as a Social Securitv Benefit
The portion of the tier 1 component of a railroad retirement annuity that
is equivalent to what the Social Security Administration would pay if
railroad service were covered under the Social Security Act is treated the
same as a Social Security benefit for Federal income tax purposes. Special guaranty amounts paid to some railroad retirement beneficiaries are
also treated like Social Security benefits for Federal income tax purposes. The portions of a railroad retirement annuity that are taxable the
same as Social Security benefits are generally referred to as social security equivalent benefits (SSEB).
To find out whether any of your social security equivalent benefits are taxable, you must compare the base amount for your filing status with the
total of:
1. All your taxable income, including taxable pensions, wages, interest,
and dividends,
2. Your tax-exempt interest income, and
3. One-half of your social security equivalent benefits.
Your base amount is:
$25,000 if you are single, head of household, or qualifying widow(er),
$25,000 if you are inamed filing separately and lived apart from your
spouse at all times during the year,
$32,000 if you are mamed filing jointly, or
$ -0- if you are married filing separately and lived with your spouse at
any time during the year.
Taxes on the Non-Social Securitv Euuivalent Benefit Portion of Tier
1. Tier 2 Benefits. Vested Dual Benefits. and S u ~ ~ l e m e n tAnnuitv
al
Pavments
The non-social security equivalent benefit (NSSEB) portion of tier 1 benefits,
tier 2 benefits, vested dual benefits, and supplemental annuity payments are
considered taxable income regardless of the amount of any other income you
may have. These portions of your annuity are subject to Federal income tax
withholding. If you file Form RRB W-4P to have taxes withheld based on
your marital status and tax withholding allowances, we will witllhold taxes
from these portions of your annuity. We will not withhold taxes from the
SSEB portion of your annuity unless you also file IRS Form W-4V.
Railroad retirement annuities are not taxable by states in accordance with
section 14 of the Railroad Retirement Act (45 U.S.C. j231m). The RRB will
not withhold state income taxes.ffo~nrailroad retirement payment.^.
Purpose of Form RRB W-4P
Form RRB W-4P is used by United States citizens or a legal residents for
U.S. tax purposes. If you live outside the 50 states or Washington D.C., see
the Note at top of page 5. Complete Form RRB W-4P to request:
. no Federal taxes be withheld from your railroad retirement payments,
Federal taxes be withheld based on the marital status and the number
of allowances you want to claim, or
an additional amount be withheld fiom your railroad retirement
payments.
,
You are not required to file a Form RRJ3 W-4P. If you do not file Form RRJ3
W-4P to request tax withholding, we will withhold taxes only if the combined taxable NSSEB, tier 2, vested dual benefit, and supplemental annuity
components of your moilthly railroad retirement annuity exceed $1,521.99.
If you exceed this amount and do not file a Form RRJ3 W-4P, we will withhold taxes as if you were manied and claiming three allowances.
File Form RRE3 W-4P no earlier than 6 months before the date your annuity is subject to tax withholding. We will adjust your withholding according to your IUU3 W-4P request. Your request remains in effect until
you change or cancel it with a new Form RRJ3 W-4P. You may file a new
Form RRJ3 W-4P at any time. The adjustment to your payment will serve
as notification that your request is in effect.
How to Complete Form RRB W-4P
Complete iteins 1 through 6 and item 11. If you answer 'yes" to item 6, also
complete iteins 7 througl~10, as appropriate.
Item 1.RRB Claim Number. and Item 3. Your Social Securiw Number
Be sure to provide your RRJ3 Claim Number and your Social Security
Number. If you submit a Form RRJ3-W4P that does not contain your correct RRJ3 Claim Number and Social Security Number, we are required to
withhold tax as if you are single claiming zero withholding allowances
even if you choose not to have income tax withheld. Exception: If you
submitted a previous Form RRJ3-W4P that is still in effect, we will continue to withhold tax according to your previous request.
Item 6, Withholdinp or No Mthholding Election:
Fill in the "YES" box if you want Federal income tax withheld fiom your
railroad retirement payments.
Fill in the "NO" box if you do not want Federal income tax withheld fiom
your railroad retirement payinellts. If you answer "NO" to item 6, remember that having no tax withheld from your annuity payments does
not reduce the amount of the taxes you may owe. There are penalties
for not paying enough tax during the year, either by tax withholding or
by estimated tax payments. Internal Revenue Service Publication 505, Tax
Withholdingand Estimated Tax, explains estimated tax payments and penalties in detail.
Note: Beneficiaries who are United States citizens residing
outside the United States, ntay not elect no withholding
of'taxes from their railroad retirement payments.
g t h e "NO" hox is conzpleted, the RRB will withhold taxes
as ifmarried and claiming three allowances.
Item 7. Marital Status-for Tax Withholdinp Purposes:
Fill in your marital status for tax withholding purposes.
Item 8. Mthholdina Allowance-for Tax Withholdinp Ptlr~oses:
Enter the number of withholding allowances you claim in item 8. Use the
worksheets on pages 6 and 7 to figure the number ofyour allowances. Generally, the more allowances you claim, the less tax is withheld. If you have
more than one pension or annuity or if your spouse also has a pension or annuity, you may claim all of your allowances on one Form RRJ3 W-4P or you
inay claiin some on each Fonn RRJ3 W-4P, but you may NOT claim the
same allowances more than once. Your withholding will usually be more
accurate if you claim all allowances on the Fonn RRB W-4P for the largest
payment and claim zero on all other Forms RRJ3 W-4P.
Note: The worksheets are only guides. They will give only
approximate withholding allowaizce information.
Item 9. Additional Dollar Amount for Tax Withholdinp Purposes:
Answer "Yes" if you want an additional dollar amount withheld from
your monthly benefits. This additional amount, which is computed on
line 1 of the Multiple Pensions/More Than One Income Worksheet on
pages 6 and 7 will be added to any tax withholding amount computed
based on the marital status and number of allowances you have entered
in items 7 and 8 of Form RRB W-4P.
If you do not want an additional dollar amount withheld from each payment,
fill in the "NO" box and go to item 11.
Item 10. Additional Dollar Mtlzholding Amount:
Enter the additional dollar amount you want withheld from each annuity
payment. This includes all accrual payments regardless of the amount of the
accrual. Use the amount fiom line 1 of the Multiple Pensions/More Than
One Income Worksheeton pages 6 and 7. Show whole dollars. Do not show
cents
Personal Mowances Worksheet
A. Enter "1" for yourself if no one else can claim you as a dependent.................................................................................................................................................... A. 1. You are single and have only one pension; or
B. Enter "1" if
2. You are married, have only one pension, and your spouse has no income subject to withholding; or
..............................
B. 3. Your income from a second pension or a job, or your spouse's pension or wages (or the total of all) is $1,000 or less.
C. Enter "1" for your spouse. You may choose to enter "0" if you are married and have either a spouse who has
income subject to withholding or you have more than one source of income subject to withholding. (This may
help you avoid having too little tax withheld.).................................................................................................................................................................................
C, D. Enter number of dependents (other than your spouse or yourself) whom you will claim on your return...........................................................................................D.
E. Enter "1" if you will file as head of household on your tax return .................................................................................................................................................
E.
F. Child Tax Credit (including additiona1 child tax credit):
If your total income will be less than $57,000 ($85,000 if married), enter '2' for each eligible child.
If your total income will be between $57,000 and $84,000 ($85,000 and $1 19,000 if mamed), enter 'I' for each eligible child plus '1' additional
if you have four or more eligible children............................................................................................................................................................................................
l?.
G. Add lines A through F and enter total here. NOTE: This may be different from the number of exemptions you claim on your tax return .................................
G.
ForacWacy, If you plan to itemize or claim other adjustments to income and want to reduce your withholding, use the Deductions and Adjustments Worksheet below.
conpleteall
If you have more than one source of income subject to withholding or a spouse with i ~ c o m esubject to withholding AND your combined income from all sources
~vorksheets
exceed $40,000, ($25,000 if married), see the Multiple Pensioas/hloreThan-OnbIneomeWorksheet below if you want to avoid too little tax withheld.
qpb
If neither of the above situations applies to you, stop here and enter the number from line G above in item 8 of Form RRB W-4P.
{
1
Deductions and Adiustments Worksheet
Note: Complete this Worksheet only if you plan to itemize deductions, claim certain credits, or claim adjustments to income on your 2007 tax return.
1. Enter an estimate of your 2007 itemized deductions. These include qualifying home mortgage interest, charitable contributions, state and local taxes,
medical expenses in excess of 7.5% of your income, and miscellaneous deductions. (For 2007 you may have to reduce your itemized deductions if your income
1. $
is over $156,400 ($78,200 if mamed filing separately). Get Publication 919 for details.).................................................................................................................
$10,700 if married filing jointly or qualifylug widow(er)
2. Enter:
$7,850 if head of household
...........................................................................................................................2.$
$5,350 if single or married filing separately
3. Subtract line 2 from line 1. If line 2 is greater than line 1, enter zero..................................................................................................................................................
3.
4. Enter an estimate of your 2007 adjustments to income. These include alimony, IRA contributions and student loan interest........................................................................ 4. $
5. Add lines 3 and 4 and enter the total (include any credit amounts from worksheet 7 in Pub. 919) .....................................................................................................
5. $
6. Enter an estimate of your 2007 income not subject to withholding (such as dividends or interest income).........................................................................................
6. $
....................................................................................................................
7. Subtract line 6 from line 5. Enter the result, but not less than zero .....................
.
.
.
7. $
8. Divide the amount on line 7 by 53,400 and enter the result here. Drop any fraction..........................................................................................................................
8-.
9. Enter the number from the Personal Allowance Worksheet, line G, above...............
.
.
.....................................................................................................................
9.
10. Add lines 8 and 9 and enter the total here. If you plan to use the Multiple Pensio~~slMore
Than One Income Worksheet. also enter the total on line 1 below.
10.
Otherwise stop here and enter this total 011 Form RRB W4P, item 8. .............................................................................................................................................
Multiple PensionsMore Than One Income Worksheet
Note: Complctc this Worksheet only ifthcinstructions under line G of the Persona1AUowancc.s Worksheet above d h t you here. This applies if you
(and your spouse if married filing a joint return) have more than one source of income subject to withholding (such as more than one pension,
or a pension and a job, or you have a pension and your spouse works).
1. Enter the number from line G above (or from line 10 above if you used tl~eDeductions and Adjustments Worksheet) .....................................................................
1. 2. Find the number in Tablc 1 on page 10 that applies to the LOWEST paying pe~~sion
or job and enter it here. However, if you are inarried filing jointly
2.
and the amount from the highest paying pension or job is $50,000 or less, do not enter more than "3" .............................................................................................
3. If line 1 is GREATER THAN OR EQUAL TO line 2, subtract line 2 from line I. Enter the result here (if zero, enter "0") and on Form RRB W4P, item 8.
Do not use the rest of this worksheet. NOTE: If line 1 is LESS THAN line 2, enter "0" on F o m ~RRB W-4P, item 8 page 11. Complete lines 4-9
.
.
.
.
...........................................................................................
3.
to calculate the additional withholding amount necessiuy to avoid a year end tax bill.................
4. Enter the number from line 2 of this worksheet .................................................................................................................................................................................. 4.
5.
5. Enter the number from line I of this worksheet.....................................................................................................................................................................................
6. Subtract line 5 from line 4 .................................................................................................................................................................................................................... 6.
7. Find the amount in Table 2 on page 10 tl~atapplies to the HIGHEST paying pension or job and enter it here............................................................................ 7. $
8. Multiply line 7 by Line 6 and enter the result here. This is the additional annual withholding needed ..........................................................................................
8. $
9 Divide line 8 by the number of pay periods remaining in 2007. (For example, divide by 12 if you are paid every month. and you complete this form in December 2006)
Enter the result here. See the inshuctionsfor item 9 and iten] 10 of Fonn RRB W-4P. This is the additional amount to be withheld from each payment .......................... 9. $
.
Item 11. Signattrre and Date:
Sign your name and cnter the current date. The form must be signed to be
valid. It should be signed by the persoil w11o is responsible for signing
any U.S. incoine tax return filed on the social sccurity number entcred in
item 3.
Accrual Payments
Each payment you receive will be taxed based on what you claim on your
RRB W-4P. This includes accrual payments. We will also withhold any additional amounts you request in itein 10. If the additional amount is more
than the accrual payment, we will withhold the entire accrual payment. If the
additional amount is less than the accrual, we will withhold the entire additional amount. Even if the additional amount is more than the accrual payment, we cannot withhold any portion of your SSEB, unless IRS Form
W-4V is filed with the RRB.
Statement of Annuity Payments and Taxes Withheld
No later than January 3 1 followiilg the tax year, you will receive a statement
showing the total annuity payments made to you during the preceding calendar
year. This statement also shows the total amount of any taxes withheld from
your payments. Use this statement to complete any income tax return you must
file with the Internal Revenue Service for the tax year.
Tax Refunds
You may request a refund of any excess taxes withheld by filing an incoine
tax return with the Internal Revenue Service after the end of the tax year. If you
decide that too much tax is being withheld from your railroad retirement benefits, you can request a change in your withholding by filing a new Form
RRB W-4P andlor IRS Form W-4V.
For Further Information
Contact the nearest office of the Internal Revenue Service if you need more
information about taxation, tax withholding, your personal tax obligations,
or if you need help completing ~ o n RRB
n W-4P. Contact the nearest office
of the RRB for any information you need about your railroad retirement payments.
Nondiscrimination on the Basis of Disability.
Under Section 504 of the RehabilitationAct of 1973 and RRB regulations, no
qualified person may be discriminated against on the basis of disability. RRB
programs and activities must be accessible to all qualified applicants and beneficiaries including those who are vision or hearing-impaired. Disabled persons needing assistance should contact the nearest RRB office. Complaints of
alleged discriminationby the RRB on the basis of disability must be filed within
90 days in writing with the Director of Administration, Railroad Retirement
Board, 844 North Rush Street, Chicago Illinois 606 11-2092. Questions about individual rights under this regulation may be directed to the RRB's Director of
Equal Oppommity.
Paperwork ReductionIPrivacy Act Notice.
The information requested on Form RRB W-4P is required to carry out the
Internal Revenue laws of the United States. The Internal Revenue Code requires this information under section 3405(e) and 6109 oftheir regulations.
Failure to provide this information may result in inaccurate withholding
on your payment(s). Routine use of this information include giving it to
the Department of Justice for civil and criminal litigation, and to cities,
states, and the District of Columbia for use in administering their tax laws.
You are not required to provide the information requested on a form that is
subject to the Paperwork Reduction Act unless the fonn displays a valid OMB
control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of
any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.
The time needed to con~pletethis fornl will vary depending on individual circumstances. The estimated average time is:
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 min.
Learning about the Law or the form . . . . . . . . . . . . . . . . . . . . . . 24 min.
Preparing and sending the form. . . . . . . . . . . . . . . . . . . . . . . . . .59 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making Form RRB W-4P simpler, send them to the Chief of Information Management, Railroad Retirement Board, 844 North Rush Street,
Chicago, Illinois 606 11-2092. Please DO NOT return the form to this address.
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I. RRB CLM
- BER
TAX WITHHOLDING ELECTION
2.PAYEE CODE 6. Do you want Federal Income Tax withheld from your railroad retirement payment?
NOTES: Answering "NO" does not reduce the amount of taxes you may owe.
Citizens residing outside the United States may not elect "NO".
3. YOUR SOCIAL SECURITY NUMBER
--+
7. What is your marital status for tax withholding purposes?
-+
8. How many tax withholding allowances do you want?
NOTE: The more allowances you claim, the less tax will be withheld.
4. YOUR DAYTIMETELEPHONE NUMBER
9. In addition to the computed amount based on the answers to items
7 and 8, do you want an additional dollar amount withheld from
each annuity payment?
I
5. NAME, ADDRESS. AND ZIP CODE
m
Yes --, Go to item 7
-*
NO
m
Go to item 11
Single
Married
Mamed, withhold at single rate
Number of
allowances
-+
10. If you answered yes in item 9,
enter the ADDITIONAL amount
you want withheld from each annuity payment here.
m
m
Yes-
Gotoitem10
No
Go to item 11
Show whole dollars only
$
.oo
11. SIGNATURE AND DATE (This certificate must be signed to be valid)
-
FORM RRB W-4P (8-01)
EACH FORM RRB W-4P RECEIVED SUPERSEDES ANY PREVIOUS RRB W-4P SUBMITTED
TAX WITHHOLDING ELECTION
1. RRB CLAIM NUMBER
2. PAYEE CODE
6. Do you want Federal Income Tax withheld from your railroad retirement payment?
NOTES: Answering "NO" does not reduce the amount of taxes you may owe.
1
3. YOUR SOCIAL SECURITY NUMBER
1
->
Citizens residing outside the United States may not elect "NO".
m
Yes
+ Go to item 7
[7 No +
Single
a Married
- m
0 Married, withhold at single rate
7. What is your mahal status for tazthholding p u G s e s ?
b
-
4. YOUR DAYTIME TELEPHONE NUMBER
Go to item 11
Number of
allowances
8. How many tax withholding allowances do you want?
NOTE: The more allowances you claim, the less tax will be withheld.
9. In addition to the computed amount based on the answers to items
7 and 8, do you want an additional dollar amount withheld from
each annuity payment?
+
m
Yes+
I
I
Gotoitem10
0 No + Go to item 11
I
5. NAME, ADDRESS, AND ZIP CODE
'10. If you answered yes in item 9,
enter the ADDITIONAL amount
you want withheld from each annuity payment here.
Show whole dollars only
I
--
I
loo
1
11. SIGNATURE AND DATE (This certificatemust be signed to be valid)
I
FORM RRB W 4 P (8-01)
1
EACH FORM RRB W-4P RECEIVED SUPERSEDES ANY PREVIOUS RRB W-4P SUBMITTED
I
UNITED STATES OF AMERICA
RAILROAD RETIREMENT BOARD
WITHHOLDING CERTIFICATE FOR
RAILROAD RETIREMENT PAYMENTS
FORM APPROVED
O.M.B. NO. 3220-0149
SECTION 1 - GENERAL INSTRUCTIONS
Part of your railroad retirement benefits may be subject to Federal income tax withholding. Use this form to inform
the Railroad Retirement Board (RRB) whether you want taxes withheld from your benefits, and how much to
withhold. Read the attached booklet. Then, carefully complete items 1, and 3 through 11, as appropriate, on the
other side of this form. If items 1, 3, and 5 have been completed for you, please check to be sure the information
is correct. Return the completed form to an RRB office.
If you need help completing this form, contact the nearest office of the RRB or the lnternal Revenue Service. If
you have any questions about your tax obligation, contact the nearest office of the lnternal Revenue Service.
FORM RRB W-4P (8-01)
| File Type | application/pdf |
| File Modified | 2007-08-30 |
| File Created | 2007-08-30 |