Form RRB-1099 and RRB-1099-R
 

This form is actually two forms in one.

The top part (with blue printing) is RRB-1099 which is treated the same as a Social Security statement.

Enter the amounts shown in the blue section as Social Security income.

Click here for a larger view of the blue) form.


The bottom part (with green printing) is RRB-1099-R which is treated the same as a 'normal' 1099-R.

Use the table below to determine how the data in the green section should be enetered in TaxSlayer.

Click here for a larger view of the green) form.


TaxSlayer Entry
Item Find the amount shown in Form RRB-1099-R Enter the amount in TaxSlayer Form 1099.
Gross Distribution Box 7 Total Gross Paid Box 1 Gross Distribution
Employee Contributions Box 3 Box 9b
Taxable Distribution If there is an amount in Box 3, use the Annuity Calculator to calculate the Taxable Distribution. If you used the Annuity Calculator, enter that result in Box 2a. Otherewise, TaxSlayer will automatically enter the same amount as in Box 1.
Federal Tax Withheld Box 9 Box 4


On MFJ returns, if both the taxpayer and spouse each have their own RRB-1099-R, but only one of them was an employee of the railroad and contributed to his/her pension, follow these guidelines.

  • The retired employee has amounts in Box 7 Total Gross Paid and Box 3 Employee Contributions.
    For this person, some of the Total Gross Paid may be non-taxable. The only way to know how much is taxable is to use the Annuity Calculator ('Bogart' Calculator). (Possibly whoever did it last year printed the Bogart result and included it with last years tax return.)

  • The non-employee has an amount in Box 7 Total Gross Paid but no amount in Box 3 Employee Contributions.
    For this person, all of the Total Gross Paid is taxable.

This is a link to the Railroad Retirement Board website with a detailed explanation of the Form RRB-1099-R Tax Statement.