RB-17 Booklet, Survivor Annuities

For Use With
Survivor Annuity
Applications

Survivor
Annuities

United States of America
Railroad Retirement Board
Visit Our Web site at www.rrb.gov

FORM RB-17 (03-19)

INTRODUCTION
This booklet contains important information regarding your railroad retirement annuity. We
recommend that you read it before contacting our office to file an application.
Your railroad retirement annuity is affected by certain “events” that may occur. A description of
these events and an explanation of how you should report them is covered in the booklet RB-9s,
Events That Affect A Survivor Annuity. Because these events can take place any time after you
receive your annuity payments, you should keep this booklet and the RB-9s booklet for future
reference. Remember, these events can affect the amount of your payments and whether or not
you are eligible to receive them for certain months.
In this booklet, these terms are used in the following ways:
 Employee - the person who worked for the railroad.
 Applicant - the person who is applying to receive an annuity based on the employee’s railroad work.
 Widow(er) - the employee’s widow, widower, or surviving divorced spouse who may be eligible to receive a widow(er)’s annuity.
 Spouse - a person entitled to a spouse annuity or divorced spouse annuity in the month
the employee died.
 Full Retirement Age - the age at which you become eligible to receive a full, unreduced
for age, annuity.
1. For widow(er) type annuitants born January 1, 1940, and earlier, full retirement age is 65.
2. For widow(er) type annuitants born January 2, 1940, and later, with annuity
beginning dates of January 1, 2000, and later, full retirement age is based on the
year of birth as shown below.
If your date of birth is
1-2-40 through 1-1-41
1-2-41 through 1-1-42
1-2-42 through 1-1-43
1-2-43 through 1-1-44
1-2-44 through 1-1-45
1-2-45 through 1-1-57
1-2-57 through 1-1-58
1-2-58 through 1-1-59
1-2-59 through 1-1-60
1-2-60 through 1-1-61
1-2-61 through 1-1-62
1-2-62 or later

then your Full Retirement Age is
65 and 2 months
65 and 4 months
65 and 6 months
65 and 8 months
65 and 10 months
66
66 and 2 months
66 and 4 months
66 and 6 months
66 and 8 months
66 and 10 months
67

i

CONTENTS
Part l - Applying For Your Annuity
Section 1 - Requirements The Employee Must Have Met
Section 2 - What Happens If The Employee Does Not Meet The Requirements

Page
Page
1
1

Part ll - Types Of Annuities
Section 3 - Widow(er)’s Annuity
Section 4 - Mother’s/Father’s Annuity
Section 5 - Child’s Annuity
Section 6 - Student’s Annuity
Section 7 - Parent’s Annuity

1
1
2
2
2

Part lll - Requirements For An Annuity
Section 8 - Marriage Requirements For A Widow(er) or Mother/Father
Section 9 - Marriage Requirements For A Remarried Widow(er) or Remarried
Mother/Father
Section 10 - Marriage Requirements For A Surviving Divorced Spouse
Section 11 - Marriage Requirements For A Divorced Mother/Father
Section 12 - Age Requirements For A Widow(er)’s Annuity
Section 13 - Age Requirements For A Child’s or Student’s Annuity

3
3
3
3
3
4

Part lV - Furnishing Proof To Support Your Application
Section 14 - General Information
Section 15 - Proof Of Marriage
Section 16 - Proof Of Divorce
Section 17 - Proof Of Age
Section 18 - Proof Of Death
Section 19 - Proof Of Military Service
Section 20 - Proof Of Relationship

4
4
4
5
5
5
5

Part V - General Information
Section 21 - If You Are Currently Receiving A Spouse Annuity
Section 22 - Beginning Date Of A Widow(er)’s Annuity
Section 23 - Beginning Date Of All Other Types Of Annuities
Section 24 - Effect Of A Monthly Annuity On Other Railroad Retirement Board
Benefits
Section 25 - How Earnings Affect An Annuity
Section 26 - Credit For Employee’s Military Service
Section 27 - Payments Received After The Employee’s Death

ii

6
6
7
7
7
8
8

CONTENTS
Page

Part Vl - After You Apply For Your Annuity
Section 28 - Notice Of Railroad Retirement Board Decision About Your Application
Section 29 - Receiving Your Payments
Section 30 - Changing Account or Financial Organization
Section 31 - Change of Address

Page
8
9
9
9

Part Vll - How Your Annuity Is Computed
Section 32 - The Parts Of A Railroad Retirement Annuity
Section 33 - Cost-of-Living Increases
Section 34 - Tier I
Section 35 - Tier II
Section 36 - Social Security Benefits
Section 37 - Public Service Pension
Section 38 - Widow(er)’s Rate Is Never Less Than Previous Rate

9
10
10
10
11
11
12

Part Vlll - Medicare Benefits
Section 39 - Medicare Benefits

12

Part lX - Federal Income Tax And Your Benefits
Section 40 - General Information
Section 41 - Tier I and Tier II
Section 42 - Information For Widow(er)s
Section 43 - Repayments
Section 44 - U. S. Citizen and Resident Tax Withholding
Section 45 - Nonresident Alien Tax Withholding

iii

13
13
13
13
14
14

Part I
Applying For Your Annuity
Section 1 - Requirements The Employee Must
Have Met

Part ll
Types of Annuities
Section 3 - Widow(er)’s Annuity
An eligible widow(er) is a:

The Railroad Retirement Board (RRB) can pay a
survivor annuity only if the employee:



widow(er) - a person who was married to the
employee at the time of death;

was employed in the railroad industry for at least
120 months or at least 60 months after 1995; and



remarried widow(er) - a person who was married
to the employee at the time of death and has since
remarried; or



surviving divorced spouse - a person who was
married to the employee for at least 10 years and
was finally divorced from the employee.







had a current connection with the railroad industry; that is, there was no regular employment
outside of the railroad industry between the time
when the employee left the railroad industry and
the time of retirement (or death if the employee
never retired).
If the employee was alive on October 1, 1981, we
will consider that there is a current connection
with the railroad industry, if the employee:


stopped working in the railroad industry
involuntarily and without cause on or after
October 1, 1975; and



had at least 25 years of service; and



did not decline an offer to return to work in
the same class or craft as his or her last railroad service.

Each of these groups of widow(er) have different
requirements concerning marriage to the employee, as
well as any remarriages. However, all widow(er)s have
the same age requirement. (Refer to the appropriate
sections in Part III for marriage and age requirements.)
If you are age 50 and a disability keeps you from
earning money from working, you may file for a
Disabled Widow(er)’s annuity.
NOTE: A widow(er) who is currently receiving a
spouse annuity does not need to file an application.
Refer to Part V, Section 21, for additional information.
Section 4 - Mother’s/Father’s Annuity

Section 2 - What Happens If The Employee Does
Not Meet The Requirements
If the employee does not meet the requirements
described in Section 1, the RRB cannot pay a survivor
annuity. However, the Social Security Administration
(SSA) might be able to pay you and we will transfer
your application to that agency. Therefore, you should
still file an application.
Your annuity can be paid by either the RRB or SSA
but not both, even though the employee may have
received payments from both agencies while he or she
was alive. No matter which agency pays your annuity,
all the employee’s work in the railroad industry or
under Social Security, will be used to calculate the
amount of your payments.

A Mother’s/Father’s annuity is payable to a widow(er) who is caring for the employee’s minor child
(under age 18) or disabled child (age 18 or over and
disabled before age 22) who is entitled to a Child’s
annuity.
A Surviving Divorced Mother’s/Father’s annuity
is payable to an individual who is finally divorced
from the employee and has in his or her care the
employee’s minor child (under age 16) or disabled
child (age 16 or over and disabled before age 22)
who is entitled to a Child’s annuity. NOTE: A
surviving divorced mother/father does not have to
meet the same 10-year marriage requirement as a
surviving divorced spouse.

1

A Remarried Mother’s/Father’s annuity is payable
to a surviving legal or defacto spouse who has
remarried after the employee’s death but is now
unmarried and has in his or her care the employee’s
minor child (under age 16) or disabled child (age 16
or over and disabled before age 22) who is entitled
to a Child’s annuity. The unmarried requirement is
also met if the spouse remarried after attaining age
60.

Section 6 - Student’s Annuity

Applicants for the above annuities must meet
marriage and child-in-care requirements. No age
requirement must be met.
If there is no child who is entitled to a Child’s annuity, a Mother’s/Father’s annuity cannot be paid.
In addition, the child’s relationship to the mother/
father (stepchild, grandchild, etc.) may determine
whether the Mother’s/Father’s annuity can be paid.
Section 5 - Child’s Annuity
In order for a child to qualify for an annuity, the
child must be unmarried, under age 18, and related
to the employee as a:



natural child;



stepchild;



legally adopted child;



deemed child (a child who was born of an invalid ceremonial marriage who would not have
any rights under the state law for inheriting the
employee’s property);



equitably adopted child (a child who was never
legally adopted by the employee);



grandchild or step-grandchild, if the child’s parents are deceased or disabled or the child was
adopted by the employee’s surviving spouse.
There are also dependency requirements that a
grandchild must meet before an annuity can be
paid. These requirements can be explained to you
by the personnel at the nearest field office.

2

You may be paid a Student’s annuity if you:


are unmarried, age 18, and attending elementary
or secondary school full-time;



meet the requirements to qualify as a child of the
employee; and



meet the age, attendance, and school requirements to qualify you as a full-time student.

NOTE: A student who is currently receiving a
Child’s annuity does not need to file an application.
Section 7 - Parent’s Annuity
Any person described below who is at least 60 years
old and was receiving one-half support from the
employee before the employee died, is considered
an eligible parent who may file an application.


The employee’s natural parent;



the employee’s stepparent, if the stepparent married the employee’s natural parent before the day
the employee reached age 16; or



the person who adopted the employee, if the
adoption took place before the employee reached
age 16.

Part III
Requirements For An Annuity
Section 8 - Marriage Requirements For A
Widow(er) Or Mother/Father
In order to be considered a widow(er) or mother/
father, you must:


be the legal widow(er) of the employee;



have been married to the employee for at least
9 full months before the employee’s death. You
must not have been divorced from the employee
at the time of death.





If you were not married to the employee for at
least 9 full months you should contact the nearest
Railroad Retirement Board (RRB) office. There are
a few specific exceptions to the 9-month marriage
requirement which the personnel in that office will
explain to you; and

Section 10 - Marriage Requirements For A
Surviving Divorced Spouse
In order to be considered a surviving divorced
spouse entitled to a Widow(er)’s annuity, you must:


be finally divorced from the employee;



have been married to the employee for a period
of 120 months immediately before the date the
final divorce became effective; and



not be currently married, unless you remarried
after age 60 (age 50 if you were previously entitled to a Disabled Surviving Divorced Spouse
annuity before the marriage occurred).

have not remarried since the employee’s death.

You must provide proof of your marriage to the
employee. Refer to Part IV, Section 15, for further
information.
Section 9 - Marriage Requirements For A
Remarried Widow(er) Or Remarried Mother/
Father
In order to be considered a remarried widow(er) or
remarried mother/father, you must:


be the legal widow(er) of the employee;



have been married to the employee for at least
9 full months before the employee’s death. You
must not have been divorced from the employee
at the time of death.





If you were not married to the employee for at
least 9 full months you should contact the nearest
RRB office. There are a few specific exceptions
to the 9-month marriage requirement which the
personnel in that office will explain to you; and
not be currently married, unless you remarried
after age 60 (age 50 if you were entitled to a
Disabled Widow(er)’s annuity before the remarriage occurred).

In addition to proof of your marriage to the employee, if you have remarried since the employee’s
death, and your remarriage(s) occurred before you
attained age 60 (age 50 if you were previously entitled to a Disabled Widow(er)’s annuity before the
remarriage(s) occurred), you must furnish proof that
the later marriage(s) has terminated.

If you have remarried since your divorce from the
employee, and your remarriage(s) occurred before you
attained age 60 (age 50 if you were previously entitled
to a Disabled Surviving Divorced Spouse annuity
before the remarriage(s) occurred), you must furnish
proof that the later marriage(s) has terminated. Proof
of divorce from the employee must also be submitted.
Section 11 - Marriage Requirements For A
Divorced Mother/Father
In order to be considered a divorced mother/father
entitled to a Mother’s/Father’s annuity, you must:


be finally divorced from the employee; and



be unmarried.

NOTE: If you are married to someone who is entitled to a retirement, survivor or disability annuity under the Railroad Retirement Act or Social
Security Act, you may be able to receive a benefit,
even though that marriage has not ended.
If you have remarried since your divorce from the
employee, you must furnish proof that the later
marriage(s) has terminated. Proof of divorce from
the employee must also be submitted.
Section 12 - Age Requirements For A Widow(er)’s
Annuity
A widow(er), remarried widow(er), or surviving

3

divorced spouse must be at least 60 years old, or
age 50–59 and disabled, in order to be eligible for
a Widow(er)’s annuity. If you become entitled to a
Widow(er)’s annuity before attaining full retirement
age, your annuity will be reduced.
You must submit proof of your age. Refer to Part IV,
Section 17, for information on acceptable proofs.
Section 13 - Age Requirements For A Child’s Or
Student’s Annuity
In order to be considered for a Child’s or Student’s
annuity you must be:


under age 18; or



age 18 or older if you become disabled before
age 22 and the disability is permanent; or



age 18-19 if you are attending elementary or secondary school full-time.



Documents which have been altered in any way do
not qualify as original or certified copies. Therefore,
they cannot be used as evidence.
Section 15 - Proof Of Marriage
The best proof of a ceremonial marriage is the
original marriage certificate. If you cannot locate
your original certificate, the following proofs are
acceptable.


A copy of a public record of the marriage certified by the custodian of the record. This record
can be secured by contacting the Clerk of the
Court in the city or county where the marriage
license was obtained or the Bureau of Vital
Statistics of the state in which you were married.



A copy of a religious record of the marriage certified by the custodian of the record. This record
can be secured by contacting the church where
the marriage took place or the clergy who performed the service.

You must submit proof of your age. Refer to Part IV,
Section 17, for information on acceptable proofs.

Part IV
Furnishing Proof To Support
Your Application
Every application for a railroad retirement annuity
must be accompanied by documentary evidence
that supports the claim for benefits. The sections in
this part discuss the types of acceptable evidence. If
you are unable to secure the necessary information,
please contact the nearest field office of the Railroad
Retirement Board (RRB). The people there will be
glad to assist you.
Section 14 - General Information
Evidence submitted in support of an applicant’s
claim should be:


an original document; or



a copy of a public record certified by the custodian of the record; or

4

a facsimile, if it is sent to the RRB by the official
custodian of the record.

NOTE: A marriage license is NOT an acceptable
proof of marriage. If no marriage ceremony took
place, contact the nearest field office of the RRB.
Section 16 - Proof Of Divorce
The best proof of divorce includes:


the original decree of the final or absolute divorce
or divorce a vinculo matrimonii; or



a copy of the divorce certificate by the custodian
of the record.

A certified photocopy of one of the documents
shown above is acceptable. If you are unable to
obtain any of the documents listed above or if the
decree is not for final divorce, absolute divorce, or
divorce a vinculo matrimonii, contact the nearest
field office of the RRB. The people there will be
glad to assist you.

Section 17 - Proof Of Age

Section 18 - Proof Of Death

Various types of acceptable proofs of age and the
places to secure them are listed below. If you are
unable to obtain one of these documents, you should
contact the nearest office of the RRB. The people
there will be glad to assist you.

Proof of the death of the railroad employee is required
with all applications for benefits as the survivor of the
railroad employee. If the death occurred inside the
United States, the best proofs of death include:

Older records are generally considered the best
records. Try to secure evidence made at or near the
time of your birth. Any document to be used for
proof of age must show the person’s name, age, or
date of birth, and preferably, the date on which the
record was established. Any document submitted
as proof of age or date of birth must be based on a
record that was established more than 5 years before
the date on which you filed an application for an
annuity or Medicare coverage with the RRB.



a certified photocopy of the death certificate,
which can be secured from the Bureau of Vital
Statistics or Department of Health for the city,
county or state in which the death occurred;



a signed statement of death by the funeral director on RRB Form G-273a or SSA’s Forms SSA721 or SSA-2872;



a copy of the coroner’s report of death; or



the verdict of the coroner’s jury of the state or
community where death occurred.

The best proofs of age include:


a civil record of your birth, which can be secured
from the Bureau of Vital Statistics in the state
capital of your state of birth;



the church record of your birth or baptism, which
can be secured by contacting the church where you
were baptized or confirmed;





notification of registration of birth, which can be
secured by contacting the county or city Health
department in the city or county in which you
were born; or

A certified photocopy of any of the documents
described above is acceptable. If you are unable to
obtain any of these documents, contact the nearest
field office of the RRB. The people there will be
glad to assist you.
If the death occurred outside the United States, the
proof of death can include:


a report of death from a United States consul,
or other agent of the State Department, bearing
the signature and official seal (you can secure
this report from the United States consulate or
embassy);



a certified copy of the public record of death; or



a signed statement of death by a funeral director.

the hospital birth record or certification.

Churches usually do not destroy their records and if
there was a record of your date of birth made when
you were an infant or a child, it is probably still on
file at the church. Even if the church building is no
longer in existence, the records may be available at
the diocesan, state, or regional office of the denomination.
Our field offices have a complete list of addresses
and fees for public birth records in the United States
and in many foreign countries. Call or write the
nearest field office to find out where to write and
how much to send to obtain your birth record.

Section 19 - Proof Of Military Service
Proof of military service may be a certificate of
discharge, or any official military record that shows
the dates of service. If you cannot locate the military service record, contact the RRB for help.
Section 20 - Proof Of Relationship
Proof of relationship must be given by each person
applying for benefits as the child, parent, brother,

5

sister or grandchild of the former railroad employee.
The best proof of relationship is a certified copy of
the civil or religious birth record of the person filing
for benefits showing the parent’s name.
When the relationship involves a legally adopted child
or the parents of a legally adopted child, the best proof
is a certified copy of the decree or order of adoption.
It may be necessary to submit more than one document to prove the relationship to the employee. The
following situations are examples of when this may
occur.






A stepchild must show he or she is the child of
the person married to the employee.
A grandchild must show who his or her parents
are and prove that his or her parent is related to the
employee.

Section 22 - Beginning Date Of A Widow(er)’s
Annuity
The beginning date of your annuity depends on
several factors: the type of Widow(er)’s annuity for
which you are applying, your age, and the date your
application is filed at the RRB.
If you are applying for an annuity based on your age,
your annuity can begin on the latest of the following
dates.
1. If you have attained full retirement age in the
month of filing:


The month the employee died.



The month you attained full retirement age.



The month preceding the month you attained full
retirement age if the employee died in that month
and you are a remarried widow(er) or surviving
divorced spouse.



Six months before the month in which you file
the application, but not before you attain full
retirement age.



The month your remarriage ends if you are
a remarried widow(er) or surviving divorced
spouse who remarried before age 60.

A stepparent must show that the person he or she
is married to is the employee’s parent.

Part V
General Information
Section 21 - If You Are Currently Receiving A
Spouse Annuity
If you are currently receiving a Spouse annuity from
the Railroad Retirement Board (RRB), you do not
need to file an application for benefits; however,
proof of death must still be submitted. After we have
received all necessary information, your annuity will
be converted to a Widow(er)’s annuity.
You should carefully review the information in this
booklet and booklet RB-9s, Events That Affect A
Survivor Annuity. There is important information in
these booklets concerning the events that may affect
your annuity and how to report these events.
The RRB annuity that you are currently receiving
will continue until we have converted your annuity.

6

2. If you are under full retirement age in the month
of filing:


The month the employee died.



The month you became age 60.



The month in which you file your application.



The month your remarriage ends if you are
a remarried widow(er) or surviving divorced
spouse who remarried before age 60.



Six months before the month in which you file
the application if you are a widow(er) between
ages 60 and 62.

Section 23 - Beginning Date Of All Other Types
Of Annuities

The “monthly earnings exempt amount” applies
only in the first year in which:

The annuity can begin on the latest of these three
dates:



you are entitled to an annuity; and



you have a “nonwork” month.



The month the employee died.
A “nonwork” month is one in which:



The month all necessary requirements for an
annuity are met.



you do not work; or

Six months before the month in which an application is filed.



you work but earn less than the “monthly earnings exempt amount;” or

Section 24 - Effect Of A Monthly Annuity On
Other Railroad Retirement Board Benefits



you work in self-employment but do not perform
“substantial services.”

If the employee is survived by anyone eligible for
an insurance annuity in the month in which the
employee died, no lump-sum death benefit will be
paid by the RRB.

Example: A widow’s annuity began 8-1-2000.
She earned $40,000 before her retirement in July.
Because she was entitled to an annuity and had nonwork months in 2000 (August through December),
2000 is the widow’s grace year. The monthly earnings test allows payment of her annuity August
through December, even though her earnings of
$40,000 would have caused deductions under the
annual earnings test.



If you are eligible to receive an annuity from
the RRB based on your own railroad service,
both that annuity and your survivor annuity will
be paid to you, although an adjustment will be
made in the amount of the survivor annuity.
If you are eligible to receive a Spouse annuity on
another claim number or another survivor annuity
(i.e., a Widow(er)’s annuity or Parent’s annuity)
from the RRB, only the higher annuity will be paid.

To determine whether you perform “substantial services” in self-employment, the RRB considers:


the amount of time you devote to the business;



the type of business;



the type of service performed; and

Refer to Form G-77, How Earnings Affect Payment
of Survivor Annuities, for the annual earnings
exempt amounts.



how all this compares to the work you did before
you applied for your annuity.

The term “annual earnings exempt amount” means
the amount of money you can earn in a year without
losing part of your annuity.

When you figure your annual earnings, count all
earnings from employment and self-employment for
the entire year.

You may lose part of your annuity if you earn more
than the “annual earnings exempt amount” in a year.
An annuitant who has attained full retirement age
(FRA) is not affected by this provision. See Page i,
Introduction, for a definition of full retirement age.

Earnings from employment include all wages, salaries, vacation pay, commissions, bonuses, fees,
tips and retroactive wage increases. The cash value
of any goods or services (such as meals or living
quarters) furnished you for services performed are
also counted as earnings from employment. Count
all amounts before any payroll deductions for taxes,
social security, insurance premiums and so on.

Section 25 - How Earnings Affect An Annuity

There is also a “monthly earnings exempt amount”
which is 1/12 of the annual earnings exempt amount.

7

Earnings from self-employment mean your net
income (profit after deduction of allowable business
expenses) for the year.
Do not include as earnings any money which you
receive for any reason other than work, such as:


interest from savings;



income from investments – stocks, bonds, real
estate;



gifts;



inheritances;



pensions or other retirement payments.

In the calendar year you attain full retirement age,
for every $3.00 you earn over the “annual earnings
exempt amount,” up to the month you attain full
retirement age, $1.00 is deducted from your annuity.
If you have not attained full retirement age, for every
$2.00 you earn over the “annual earnings exempt
amount” in a calendar year, $1.00 is deducted from
your annuity.
Section 26 - Credit For Employee’s Military
Service
If the employee was never in the military service, go
to Section 27.
If the employee served in active duty in the United
States Armed Forces, the RRB may be able to use
that military service to increase your annuity.
Creditable military service can be counted as if it were
railroad service if the following conditions are met:




The employee performed creditable railroad service in the same or preceding year in which the
military service began.
The military service was involuntary.

Voluntary service is only creditable when such service was entered during a war period. Special rules
may apply if the military service was from June 15,
1948, through December 15, 1950. Contact your
local field office if this situation applies.

8

If the military service cannot be counted as railroad
service, it still might be countable as wage credits.
The RRB will determine if the military service is
creditable, and also determine the most advantageous way to count it.
Section 27 - Payments Received After The
Employee’s Death
Any annuity payments received after the employee’s
death are not payable and should be returned. If the
employee was receiving his or her annuity by check,
the check can be returned to the nearest field office
of the RRB or to the address shown on the envelope.
If the annuity payments were being sent directly to
the employee’s financial institution, that institution
will return the funds after they are notified of the
employee’s death.

Part VI
After You Apply For Your
Annuity
The sections in this part of the booklet explain
what the Railroad Retirement Board (RRB) does
after receiving your annuity application. Included
is important information about how soon you can
expect a decision on your application and the different ways in which the RRB can send you your
annuity payments.
Section 28 - Notice Of Railroad Retirement Board
Decision About Your Application
Using the information on your application and the
proofs, the RRB will decide if an annuity can be
paid.
If an annuity cannot be paid, the RRB will send you
a letter which explains:


why an annuity cannot be paid; and



what you can do if you disagree with the reason
an annuity cannot be paid.

If an annuity can be paid, you will receive:


a letter which shows the amount of the monthly



payment and other information about your entitlement to an annuity; and



a payment for the amount which is due from
the beginning date of your annuity through the
month before the payment is received.

Sometimes the RRB will not be able to make a
decision on your application without additional
information. If so, you will be contacted by an
RRB representative. You will be asked to send us
the additional forms, proofs, or statements that are
needed.
You will receive your first payment, or a decision,
within 65 days of the date you file your application,
or become entitled to benefits, if later. If you are
already receiving a spouse annuity, you will receive
your first payment, or a decision, within 35 days of
the date we receive notice of the employee’s death. If
you do not hear from us within this time frame, please
contact us so we can find out what is causing the
delay. If you need to personally visit one of our field
offices, please call for an appointment. You will not
be refused service if you do not have an appointment,
but our staff can serve you better when an appointment is made. Railroad Retirement Board offices
are open to the public from 9:00 a.m. to 3:30 p.m.,
Monday, Tuesday, Thursday, and Friday and from
9:00 a.m. to 12:00 p.m. on Wednesday. To locate the
nearest RRB office, visit our web site at www.rrb.gov
or call 877-772-5772.
Section 29 - How Payments Are Made
In most cases, RRB annuity payments are deposited directly into the applicant’s checking or savings
account at their financial institution. Therefore, when
filing for an annuity, bring the following: your checkbook or a voided check; your bank statement; or the
name, location, and telephone number of your financial institution. This will allow the field office representative to properly route your payment.
The first payment which you receive from the RRB
will include all back payments which are due. This
payment may be received at any time during the
month.
Payments issued after the back payment will be
deposited into your account on the first day of the
month. If the first day of the month falls on a Sunday

or a holiday, the payment will be made on the next
business day. The payment which is deposited at the
beginning of the month actually represents the annuity which was due for the previous month.
In some situations, you can request that payments be made by check mailed to your home
address.
Section 30 - Changing Account or Financial
Organization
To arrange to have your payment sent to a different account or a different financial institution,
simply notify the nearest office of the RRB. To
avoid delays in the receipt of your payment, do not
close the old account until your annuity payments
have begun to be deposited into the new account.
Section 31 - Change of Address
Always inform the RRB when there is a change in
your mailing address. It is important to report all
changes to the RRB, even if your payments are sent
directly to a financial institution. This mailing address
is used to send you any material other than your payments, such as award notices, notices of cost-of-living
increases, Medicare information, taxation information, new annual exempt amounts, etc.
To report a change of address, notify the nearest
office of the RRB. You may telephone or write the
office. If you write, include the following information:


Your railroad retirement claim number.



Your name.



Your new address.



Your old address.



The date you will start receiving mail at the new
address.

If you do not report your change of address, the
RRB cannot be responsible for any important information which you do not receive.

9

Part VII
How Your Annuity Is Computed
Section 32 - The Parts Of A Railroad Retirement
Annuity
Your annuity can be made up of one or two parts,
depending on the type of annuity you are receiving.
The first part, Tier I, is included in all annuities. See
Section 34, for an explanation of how the Tier I is
computed.
The second part, Tier II, (explained in Section 35), is not
included in your annuity computation if you are a remarried widow(er), surviving divorced spouse, divorced
mother/father or a parent, if other survivor annuitants are
entitled or potentially entitled to a widow(er), surviving
divorced spouse or child benefit.
Section 33 - Cost-of-Living Increases
Periodically, you will receive a cost-of-living
increase. Your gross Tier I increase will be the same
percentage as the social security benefit cost-of-living increase. Your Tier II will generally increase by
32.5 percent of the Tier I percentage increase. An
increase may not be payable each year.
Section 34 - Tier I
The Tier I amount is based on the deceased employee’s combined railroad retirement and social security
credits. The Tier I you will receive is equal to a
percentage of the amount that the employee would
have received if he or she had retired under the social
security system only. The percentage depends on the
type of benefit you are receiving and the number of
annuitants who are qualified to receive a benefit. If
there are fewer than three qualified family members,
the percentages are as follows:
Widow
Mother/Father
Child
Student
One Parent
Two Parents

10

100%
75%
75%
75%
82-1/2%
75% each

If there are three or more qualified family members,
an amount called the “family maximum” applies to
the Tier I amount. The “family maximum” amount is
divided proportionately among the family members
to determine the individual annuity Tier I amounts.
The Tier I portion of the annuity is reduced for:


the entire amount of any social security benefit
which you are entitled to receive on your own
account or on the account of another person;



a portion of any railroad retirement annuity based
on your own railroad industry work;



two-thirds of the amount of any public service
pension based on your earnings if you are receiving a widow(er) type benefit and you do not meet
one of the exceptions given in Section 37.

If you are not entitled to a Tier II, you cannot receive
an annuity if the amount of any social security benefit you receive is greater than the amount of the
maximum Tier I which could be paid on the employee’s account.
Section 35 - Tier II
Widow(er)s–December 2001 legislation established
an “initial minimum amount” which yields, in effect,
a widow(er)’s tier II benefit equal to the tier II benefit the employee would have received at the time
of the award of the widow(er)’s annuity, minus
any applicable age reduction. It does this by adding a “guaranty amount,” initially set at 50% of the
employee’s tier II, to the 100% tier I and 50% tier
II benefits provided under prior law. The “initial
minimum amount” is computed as if it applied on
the widow(er)’s annuity beginning date and is not
increased for cost-of-living adjustments.
This “guaranty amount” is reduced each year by the
dollar amount of the cost-of-living increases payable
in both the tier I and tier II benefits provided under
prior law. Consequently, the widow(er)’s net benefit payment will not increase until, the annuity, as
computed under prior law exceeds annuity computed
under the initial minimum amount formula.

The widow(er)s’ guaranty provision applies to all
widow(er)s entitled to a tier II effective February 1,
2002. If the annuity beginning day is before February
1, 2002 the increase due to the “initial minimum
amount” may be zero, because of previous cost-ofliving adjustments.
If a widow(er) is also a railroad employee annuitant
and both the widow(er) and the deceased employee
started railroad employment after 1974, only the
railroad retirement employee annuity or the survivor
annuity, whichever is larger, is, in effect, payable to
the widow(er) unless the smaller annuity is chosen.
Other survivors – Each child receives 15% of the
deceased employee’s tier II amount, and each surviving parent receives 35%. the minimum total tier II
amount payable to a family is 35% of the employee’s
tier II amount, and the maximum, 130%.
A tier II benefit is not provided for a surviving
divorced spouse or a remarried widow(er). A tier II
benefit is not payable to surviving parents if other
family members may receive benefits or if the parent
has remarried.
Section 36 - Social Security Benefits
If you are qualified to receive an old age, survivor, or
disability insurance benefit from the Social Security
Administration (SSA) at the time that you file your
railroad retirement application, and you indicate on
the application that you want to use your application
to protect your filing date for a social security benefit,
SSA will get in touch with you and advise you on
how to file a social security application.
If you become qualified to receive any social security
benefits after you file your application for an annuity
with the Railroad Retirement Board (RRB), you must
contact the SSA office directly to file an application
for social security benefits. In either case, SSA will
decide if you are entitled to receive benefits and
will compute the amount of the benefits which can
be paid. However, the actual payment will be made
by the RRB and will be combined with your regular
monthly railroad retirement payment.
Section 34 explained how your annuity must be
adjusted for any social security benefit which you are
entitled to receive. In most cases, the total amount
which will be paid to you each month by both the

RRB and SSA will not change if you file for social
security benefits.
Filing for a social security benefit will usually
increase the total benefits payable to you only if all
of the following situations apply:


Your social security benefit is larger than the
Tier I part of your railroad retirement annuity;
and



you do not expect to earn more than the annual
earnings exempt amount.

It is important to notify the RRB as soon as you file
a social security application for monthly benefits.
If you do not notify the RRB, a railroad retirement
annuity overpayment may result.
Section 37 - Public Service Pension
As explained in Section 34, a widow(er) type annuity must be adjusted for any public service pension
payment, based on your earnings, that you receive.
A public service pension is the retirement pay
you receive because you worked for the Federal
Government of the United States, a state government or any political subdivision of a state, such
as a city, county, town, township, village, school
or sanitation district. The definition of “state”
includes the 50 states, the District of Columbia, the
Commonwealth of Puerto Rico, the Virgin Islands,
Guam and American Samoa. Work for the government of a foreign country is not included.
The public service pension may either be monthly
checks or a lump-sum payment. It may be administered by the government agency or a private insurance company. The following are not considered to
be public service pension payments:


Social security benefits.



Railroad retirement annuities.



Veteran affairs benefits.



Worker’s compensation.



Black lung benefits.

11

In addition, your annuity will not be adjusted for a
public service pension if:




If you were eligible for or entitled to a public
service pension before July 1, 1983, a special
exemption may apply to you. Contact an RRB
field office if this situation applies to you.
If you worked for state or local government:






Your application for benefits was filed after
March 2004 and your date last worked is
later than June 30, 2004 and FICA taxes were
deducted from your public service wages for 60
months. Coverage must include the last month
of employment.
Your application for benefits was filed before
March 2004 or your date worked is before
July 1, 2004 FICA taxes must have been
deducted on the last day of your public service employment.

If you are a federal employee and you elected
coverage under the Federal Employee Retirement
System (FERS), If FERS coverage was elected in
1998, you must have worked for a minimum of
five years under FERS.

If you are receiving a public service pension when you
file an application, you must report to the RRB any
changes in the amount of the public service payment.
Section 38 - Widow(er)’s Rate Is Never Less
Than Previous Rate
If you are currently receiving a retirement Spouse
annuity, the total of your Widow(er)’s annuity will
be compared to the amount you are now receiving.
If the calculation of your Widow(er)’s annuity
results in an amount that is less than what you are
currently receiving as a spouse, your Widow(er)’s
annuity will be increased to equal that amount. Your
Widow(er)’s annuity amount will never be less than
the annuity you were receiving in the month before
the employee’s death.
This guarantee does not apply to a Surviving
Divorced Spouse annuity.

12

Part VIII
Medicare Benefits
Section 39 - Medicare Benefits
Medicare is a Federal health insurance program for
people age 65 or older and certain disabled people.
There are two parts to the Medicare program. One
part is Hospital Insurance (also called Part A) and the
other part is Medical Insurance (also called Part B).
Medicare Part A helps pay for inpatient hospital care,
inpatient care in a skilled nursing facility following a hospital stay, home health care and hospice care. You do not
pay a premium for Part A coverage.
Medicare Part B helps pay for doctor’s services, outpatient hospital care, diagnostic tests, durable medical
equipment, ambulance services and many other health
services and supplies that are not covered by Medicare
Part A. If you are receiving a monthly payment from
the Railroad Retirement Board (RRB), your premium
will be deducted from that monthly payment. If you are
not receiving a monthly payment or if your monthly
payment is not large enough to cover the premium, you
will be billed for the premium. If you wish to terminate
your Part B coverage, advise the RRB in writing.
You are eligible for Medicare if you are age 65 or
over and receive or could receive a monthly railroad
retirement annuity. If you are under age 65, you can
get Medicare if you are rated disabled under the
Social Security Act and have received a monthly
railroad retirement annuity for 24 months. If you
receive monthly payments, you will automatically
be enrolled for Medicare at the appropriate time. If
you are not receiving a monthly payment, contact
the RRB about filing for Medicare.
If you decline Part B coverage when you are first eligible or terminate your Part B coverage, you will not
have another chance to enroll until the next general
enrollment period, unless you qualify for a special
enrollment period. You may also be charged a penalty for late enrollment unless you are covered under
an employer group health plan.
If you are under age 65 and you are receiving a
monthly payment which is not based on disability
and you become disabled, contact the RRB about

filing for disability Medicare.
For more information about Medicare call
1-800-MEDICARE (1-800-633-4227) 24-hours a
day, for automated options.

Part IX
Federal Income Tax And Your
Benefits
Section 40 - General Information
Regular railroad retirement annuities consisting of
Tier I, Tier II, 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. According
to the Railroad Retirement Act, Section 14 (45 U.S.C.
Section 231m), railroad retirement annuities are not
taxable for State income tax purposes.
Refer to booklet TB-25, Tax Withholding and Railroad
Retirement Payments, for more detailed information
regarding tax withholding on railroad retirement payments. Refer to booklet TB-85, Information about the
Taxation of Railroad Retirement Annuities, for general taxation information.
We only report taxable payments and repayments
on tax statements. Questions about U.S. income
tax information, what amounts to show on income
tax returns or how to figure your taxable payments
should be referred to the Internal Revenue Service.
However, questions about railroad retirement benefit payments should be referred to your local
Railroad Retirement Board office.
Section 41 - Tier I and Tier II
The Tier I component of a railroad retirement annuity is composed of two parts: (1) the Social Security
Equivalent Benefit (SSEB) portion and (2) the NonSocial Security Equivalent Benefit (NSSEB) portion. Your Tier I may be composed of SSEB only,
NSSEB only, or both.
The SSEB portion of Tier I is similar to a social
security benefit and is treated as a social security
benefit for Federal income tax purposes.

To determine if your SSEB portion of Tier I and/
or social security benefits are taxable, refer to the
Social Security Benefits worksheet in the IRS booklet 1040 Instructions. For more detailed information, get IRS Publication 915, Social Security and
Equivalent Railroad Retirement Benefits.
The NSSEB portion of Tier I and the Tier II portion of
a railroad retirement annuity are treated like contributory pensions for Federal income tax purposes. Only
the amount of the contributory pension that exceeds
the amount of contributions made by the wage earner
is taxable. Refer to IRS Publication 939, General Rule
for Pensions and Annuities, to determine your taxable
amount if you are not using the Simplified General
Rule.
Section 42 - Information For Widow(er)s
For widow(er)s that were paid as a spouse for part
of the year, only the annuity payments received as a
widow(er) should be used to compute the nontaxable
portion of the annuity payments.
For a widow(er) under age 60 who has a child in
care, the Tier I portion of the railroad retirement
annuity is considered all SSEB. However, the
Tier I portion of the railroad retirement annuity is
considered all NSSEB if the Tier I is not payable
under the rules established by the Social Security
Administration. An example of Tier I considered
as all NSSEB occurs when the child under the widow(er)’s care turns age 16 and is not disabled.
Section 43 - Repayments
A repayment is a returned payment, a cash refund,
or an amount withheld for overpayment purposes.
Under the Internal Revenue Code, the RRB is
allowed to give repayment credit for the SSEB
and/or pre-SSEB portion of Tier I for any tax year.
Refer to IRS Publication 915, Social Security and
Equivalent Railroad Retirement Benefits, for information regarding current tax year or prior tax years’
SSEB repayment.
The NSSEB portion of Tier I and Tier II repayments
are composed of taxable and nontaxable portions.
There are tax implications when considering NSSEB
Tier II repayments. Therefore, the way you will han-

13

dle the repayment will depend on the tax years to
which the repayment applies, and whether you had
included the benefits that you repaid in your gross
income for those tax years. Refer to IRS Publication
575, Pension and Annuity Income, for information
regarding NSSEB, Tier II, Vested Dual Benefits, and
SUPP repayments as well as instructions on how to
handle current tax year and prior tax years’ repayments for income tax purposes.
Section 44 - U.S. Citizen and Resident Tax
Withholding
The RRB allows citizens and legal residents of the
United States to elect tax withholding on their railroad
retirement annuity. A tax withholding election must be
filed on Form RRB W-4P, Withholding Certificate for
Railroad Retirement Payments. RRB annuitants can
also file IRS Form W-4V, Voluntary Withholding
Request, to have taxes withheld from the SSEB portion of Tier I, or from their Social Security Benefit.
Form W-4V permits tax withholding at four set rates:
7%, 10%, 15% or 27%. Form RRB W-4P allows
annuitants to have taxes deducted from the pension
portions of the annuity: NSSEB, Tier II, Vested Dual
Benefits, and SUPP.
If you elect to have income taxes withheld, by using
Form RRB-W-4P, you may control the amount of taxes
withheld from your regular monthly or accrued annuity payments by specifying your marital status and
the number of withholding allowances. You may also
request the RRB to withhold an additional amount or
not to withhold any taxes from your annuity by using
Form RRB W-4P. If an election is made, it will remain
in force until changed or revoked. If an election is not
made, the RRB is required by law to withhold taxes as
if you were married with three allowances. However,
tax withholding would not automatically be initiated
unless your taxable annuity components paid in a
month exceed the minimum mandatory withholding
amount. Refer to booklet TB-25, Tax Withholding and
Railroad Retirement Payments, for the minimum mandatory withholding amount and further information on
tax withholding.
NOTE: If a U.S. citizen moves or resides outside of the United States and has not filed Form
RRB-1001, Nonresident Questionnaire, claiming
U.S. citizenship, taxes will be withheld at the

14

mandatory nonresident alien tax withholding rate
until Form RRB-1001 is received at the RRB. See
Section 45 below, for further information.
Section 45 - Nonresident Alien Tax Withholding
A nonresident alien is an individual who is neither
a citizen nor a resident of the United States. As prescribed by the Internal Revenue Code, nonresident
aliens are subject to a mandatory tax withholding
rate of 30% on 85% of the SSEB amount and 30%
of the NSSEB and Tier II amounts.
The United States has a number of tax treaties with
foreign countries which may result in a reduced tax
withholding or, in some instances, no tax withholding
for citizens or residents of those foreign countries. In
order to take advantage of a tax treaty, you must claim
an exemption based on a tax treaty in effect between
the United States and your country of legal residence.
Such a claim must be renewed every three years. Form
RRB-1001, Nonresident Questionnaire, is what a
nonresident beneficiary should file in order to furnish
citizenship, residence, and tax treaty claim exemption
information to the RRB. If Form RRB-1001 is not filed
or received, any nonresident beneficiary is assumed to
be a nonresident alien and the mandatory tax withholding rate prescribed by the Internal Revenue Code is
applied to the railroad retirement annuity.
Therefore, we encourage our beneficiaries to file
proof of citizenship and/or Form RRB-1001 before
moving to a foreign country in order to avoid the
mandatory nonresident alien tax withholding rate.
Contact an office of the RRB, an American
Consulate, or an American Embassy if you need
help completing Form RRB-1001, or if you need to
submit proof of your legal residence or citizenship.

Paperwork Reduction Act and Privacy Act Notices
This notice is given under the Paperwork Reduction Act of
1995 and the Privacy Act of 1974. The Privacy Act requires
that the Railroad Retirement Board (RRB) tell you the following whenever we ask you for information.

of Veterans Affairs, or Federal, state, or local welfare or
public aid agencies to determine if you can receive benefits
from these organizations and if any previous benefits were
paid incorrectly.

1) The law which allows us to ask for the information;

8) The Internal Revenue Service or to state and local taxing
authorities for figuring your taxes and for use in audits.

2) whether that law requires you to give us that information and what, if anything, might happen to you if you do
not give it to us;
3) the reason why the information is requested; and
4) the persons, organizations, and agencies to which we
may release the information without your permission.
The RRB’s authority for requesting this information
is Section 7(b) of the Railroad Retirement Act of 1974.
Providing us with this information is voluntary on your part.
However, if you fail to provide us with the requested information we may be unable to pay you any benefits. The RRB
needs this information to determine whether you are eligible to receive such benefits and, if so, the amount you are
entitled to receive. If your annuity application is approved
and we begin to pay you benefits, information that we may
request from you in the future will be used to determine
whether you are entitled to continue to receive such benefits.
Although the information we request is almost never used
for any purpose other than the payment of benefits under the
Railroad Retirement Act, the RRB does have the authority
to release information to the indicated individuals, organizations, and/or agencies listed below without your approval:
1) An attorney, the Office of the President, a Congressional
office, a labor union or the Department of State’s embassy
or consular offices if they allege to be representing you at
your request.

9) Your last address and the name of your last employer
may be released to the Department of Health and Human
Services to be used in the Parent Locator Service.
10) The Government Accountability Office for audits and
for collecting overpayments owed to the RRB or the Social
Security Administration.
11) The U.S. Department of Labor as required by the
Federal Coal Mine and Safety Act.
12) In certain cases for law enforcement purposes and for
court proceedings.
13) Information about the determination and recovery of
an overpayment made to you may be released to any other
person from whom any portion of the overpayment is being
recovered.
14) Your name and address may be released to a Member
of Congress to inform you about current or proposed legislation which could affect the railroad retirement system.
15) Professional Standard Review Organizations and State
Licensing Boards when services provided by physicians or
practitioners suggest unethical or unprofessional conduct.

3) A person who will receive benefits on your behalf if the
RRB decided that some medical condition keeps you from
receiving your own benefits; such information may also be
released in determining whether such a medical condition
exists and who is suitable to receive such benefits for you.

We estimate the application process takes an average of 20
minutes per response to complete, including the time for
reviewing the instructions, getting the needed data, and
reviewing the completed application. Federal agencies may
not conduct or sponsor, and respondents are not required
to respond to, a collection of information unless it displays
a valid OMB number. If you wish, send comments regarding the accuracy of our estimate or any other aspect of this
process, including suggestions for reducing completion time,
to the Associate Chief Information Officer for Policy and
Compliance, Railroad Retirement Board, 844 North Rush
Street, Chicago, Illinois 60611-1275.

4) To people or organizations who are working for the RRB;
such information may include medical records.

Computer Matching and Privacy Protection Act Notice

2) Other people who are receiving benefits based on the
same railroad retirement account as you are if the information affects their payments from the RRB.

5) The U.S. Treasury Department or U.S. Postal Service
to issue payments and to investigate lost, forged, or stolen
checks.
6) Your last employer to make sure that you are eligible
to receive railroad retirement benefits and you continue to
receive any available medical benefits, and to any railroad
industry employer (or to its insurance company) to make
sure that you can receive any private retirement or insurance benefits which may be offered by the employer.
7) The Social Security Administration, Center for
Medicare & Medicaid Services, Pension Benefit Guarantee
Corporation, Office of Personnel Management, Department

The Computer Matching and Privacy Protection Act of 1988
requires the Railroad Retirement Board (RRB) to advise
you that information you have provided may be used, without your consent, in automated matching programs. These
matching programs are a computer comparison of RRB
records with records kept by other Federal, state, or local
governmental agencies. Information from these matching
programs can be used to establish or verify a person’s eligibility for Federally funded or administered benefit programs and for repayment of payments or delinquent debts
under these programs.

Nondiscrimination On The Basis Of Disability
Under Section 504 of the Rehabilitation Act of 1973 and Railroad Retirement
Board (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 with impaired vision or
hearing. Disabled persons needing assistance (including auxiliary aids or program information in accessible formats) should contact the nearest RRB office.
Complaints of alleged discrimination by 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 60611-1275.
Questions about individual rights under this regulation may be directed to the
RRB’s Director of Equal Opportunity at the same address.

Fraud And Abuse Hot Line
Call the toll-free Fraud and Abuse Hot Line if you have reason to believe
that someone is receiving railroad retirement or unemployment-sickness benefits to which s(he) is not entitled; that persons responsible for the financial
affairs of minors or incompetent beneficiaries are misappropriating benefits; or
that a doctor, hospital, or other provider of health care services is performing
unnecessary or inappropriate services or is billing Medicare for services not
received. You may also use the Hot Line to report any suspected misconduct by
a Railroad Retirement Board (RRB) employee. The Hot Line has been installed
by the RRB’s Inspector General to receive any evidence of fraud or abuse of the
RRB’s benefit programs.
Call (toll-free) 1-800-772-4258. Or you may send your complaints in writing to
the Railroad Retirement Board, OIG, Hot Line Officer, 844 North Rush Street,
Chicago, Illinois 60611-1275. Please do not call the Hot Line with questions
about eligibility requirements, delayed claims, or similar problems. Such matters should be directed to the nearest RRB field office.

Printed on recycled paper