TB-26, Completion Instructions for RRB-1001

TB-26 (08-19)

UNITED STATES OF AMERICA
RAILROAD RETIREMENT BOARD

Completion Instructions for Form RRB-1001, Nonresident Questionnaire
Why We Need Form RRB-1001 Information
The information you furnish on Form RRB-1001, Nonresident Questionnaire, will enable us to
determine how United States income tax laws apply to your railroad retirement payments. We need
information about your citizenship and legal residence to make this determination. The United States
Internal Revenue Service (IRS) requires that the Railroad Retirement Board (RRB) withhold 30 percent
of the taxable annuity components of nonresident aliens of the United States. Information on Form
RRB-1001 is used to determine whether United States citizen or nonresident alien tax withholding rules
apply to you. If you live outside the 50 United States and the District of Columbia and do not file a
Nonresident Questionnaire to inform us of your citizenship and legal residence, we must presume
nonresident alien rules apply to you and will withhold taxes at the 30 percent rate prescribed by the
IRS. Read the information below and follow the RRB-1001 completion instructions on this form.
NOTE: You do not need to return the form RRB-1001 if you have completed one according to the
enclosed instructions within the last 45 days, and if no information has changed.
Tax Treaty Exemptions
The United States has signed tax treaties with a number of countries that provide for reduced tax
withholding for eligible individuals who claim exemption under the tax treaties. If a tax treaty has been
signed between the United States and your country of legal residence, you may be eligible for a
reduced tax withholding rate. To receive a tax treaty exemption, complete and return the enclosed
Form RRB-1001 following the instructions on this form. You must claim the tax treaty exemption to
receive reduced tax withholding.
Taxpayer Identifying Numbers
You must furnish your United States taxpayer identifying number if you are claiming a tax treaty
exemption. If you do not have a United States taxpayer identifying number and you want to claim a tax
treaty exemption, you must secure this number before you return Form RRB-1001 to us. If you need to
apply for a U.S. taxpayer identifying number, it is important that you apply for the right kind of number.
United States Social Security Number (SSN) - A U.S. SSN is assigned to a U.S. citizen or a noncitizen who intends to work in the United States. You may apply for a U.S. SSN by completing Form
SS-5, Application for a Social Security Card, which may be secured from U.S. Social Security
Administration (SSA) offices or online at www.ssa.gov.
United States Individual Taxpayer Identification Number (ITIN) - A U.S. ITIN is intended for a
non-citizen of the United States who does not intend to work in the United States and who does not
otherwise qualify for a U.S. SSN. You may apply for a U.S. ITIN by completing Form W-7, Application
for IRS Individual Taxpayer Identification Number, which may be secured from Internal Revenue
Service (IRS) offices or online at www.irs.gov. The Internal Revenue Service indicates it takes
approximately 30-45 days to receive an ITIN.
United States Employer Identification Number (EIN) - A U.S. EIN is intended for use by an entity
other than an individual, such as an Estate. You may apply for a U.S. EIN by completing Form SS-4,
Application for Employer Identification Number, which may be secured from either SSA or IRS offices
or their websites.
Contact an American Consulate or American Embassy if you do not have a United States taxpayer
identifying number and need assistance in determining the kind of number you should apply for, or in
completing the proper application.
Do not send your application for a United States taxpayer identifying number to us. The RRB
will not process this application for you, so be sure to follow the filing instructions on the form.
We estimate Form RRB-1001 takes an average of 30 minutes per response to complete, including the
time for reviewing the instructions, getting the needed data, and reviewing the completed form.

PAPERWORK REDUCTION ACT AND PRIVACY ACT NOTICES
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 form, including suggestions for reducing
completion time, to Associate Chief Information Officer for Policy and Compliance, Railroad Retirement
Board, 844 North Rush Street, Chicago, Illinois 60611-1275.
HOW TO COMPLETE FORM RRB-1001, NONRESIDENT QUESTIONNAIRE
If any item on Form RRB-1001 was completed for you, please verify the information and make
corrections as necessary. If the items are blank, please complete them as follows:
Item 1.
Item 2.

Item 3.

Item 4.
Item 5.
Item 6.

Item 7.

Item 8.
Item 9.

RRB Claim Number. Enter all letters and numbers of your railroad retirement claim
number.
Payee Code. Enter your payee code if you know it. If you don’t know it, leave this item
blank.
Your United States Taxpayer Identifying Number. Enter your own United States taxpayer
identifying number. This is your:
 U.S. social security number,
 U.S. individual taxpayer identification number, or
 U.S. employer identification number.
See previous page for more information on identification numbers.
Name and Address. Enter your name on the first line and your address on the following
lines.
Country of Citizenship. This item must be completed. Enter the country of your
citizenship in the box provided.
Country of Legal Residence. This item must be completed. Enter the country of your
legal residence in the box provided. Your country of legal residence is the country in which
you live and to which you may pay taxes as a resident.
Note: If the country entered in Item 6 is different than the country shown in Item 4, proof of
legal residence must be submitted to the nearest U.S. Embassy or U.S. Consulate or RRB
office. A current government identification card or other government document verifying
your current residence will usually satisfy this evidence requirement.
Tax Treaty Exemption Claim Question. Check the box “YES” if you claim exemption
under a tax treaty in effect between the United States and your country of legal residence.
Check the box “NO” if you do not claim a tax treaty exemption.
Note: To claim a tax treaty exemption, you must do all of the following:
(1) Furnish your United States taxpayer identification number in Item 3,
(2) Complete Items 5 and 6,
(3) Check the tax treaty exemption claim box “YES” in Item 7, and
(4) Sign and date the form in Item 9.
United States Passport Number. If you are a United States citizen and have a United
States passport that has not expired, enter the passport number in the box provided.
Signature and Date. This item must be completed. Sign and date the form on the line
provided. The certificate must be signed to be valid.

Return the completed Form RRB-1001 to the RRB using the envelope provided. Contact an office of
the RRB, an American Consulate, or an American Embassy if you need help completing Form RRB1001, Nonresident Questionnaire, or if you need to submit proof of your legal residence (see the
instruction for item 6 above), or if you need help securing a United States taxpayer identifying number.
Contact an office of the IRS if you need more information about United States tax withholding or your
United States tax obligation.

Form RRB-1001, Nonresident Questionnaire
FORM APPROVED
OMB NO. 3220-0145

NONRESIDENT QUESTIONNAIRE
1. RRB Claim Number

2. Payee Code

3. Your United States Taxpayer
Identification Number

5. Enter your claimed country of citizenship.
6. Enter your claimed country of legal residence.
Note: If this is different than the country shown
In Item 4, you must submit proof of residency.

4. Name and Address

7. Do you claim exemption under any tax treaty in effect
between your country of legal residence and the United
States?

Yes

Note: To receive an exemption, you must comply with
certain requirements. See Form TB-26 for more information
about claiming an exemption.
8. United Stated Passport Number

No

Note: Passport cannot be expired.
9. I understand that making a false or fraudulent statement to the RRB is a crime
punishable by Federal law. I certify that the information provided on this
Notcertificate is true, complete, and correct. I will notify the RRB within 30 days of any
change in this information.
Signature _____________________________________
This certificate MUST BE SIGNED to be valid.

Date ____________________
Form RRB-1001 (08-19)