VIDEO solution: Ramona retired from the railroad after 40 years of service at age 72 in 2022. She is a widow and files as single. She received the Form RRB-1099 below. She received a Form RRB-1099-R with 18,250 in box 7 and reports it on line 5b of her Fo (2024)

`); let searchUrl = `/search/`; history.forEach((elem) => { prevsearch.find('#prevsearch-options').append(`

${elem}

`); }); } $('#search-pretype-options').empty(); $('#search-pretype-options').append(prevsearch); let prevbooks = $(false); [ {title:"Recently Opened Textbooks", books:previous_books}, {title:"Recommended Textbooks", books:recommended_books} ].forEach((book_segment) => { if (Array.isArray(book_segment.books) && book_segment.books.length>0 && nsegments<2) { nsegments+=1; prevbooks = $(`

  • ${book_segment.title}
  • `); let searchUrl = "/books/xxx/"; book_segment.books.forEach((elem) => { prevbooks.find('#prevbooks-options'+nsegments.toString()).append(`

    ${elem.title} ${ordinal(elem.edition)} ${elem.author}

    `); }); } $('#search-pretype-options').append(prevbooks); }); } function anon_pretype() { let prebooks = null; try { prebooks = JSON.parse(localStorage.getItem('PRETYPE_BOOKS_ANON')); }catch(e) {} if ('previous_books' in prebooks && 'recommended_books' in prebooks) { previous_books = prebooks.previous_books; recommended_books = prebooks.recommended_books; if (typeof PREVBOOKS !== 'undefined' && Array.isArray(PREVBOOKS)) { new_prevbooks = PREVBOOKS; previous_books.forEach(elem => { for (let i = 0; i < new_prevbooks.length; i++) { if (elem.id == new_prevbooks[i].id) { return; } } new_prevbooks.push(elem); }); new_prevbooks = new_prevbooks.slice(0,3); previous_books = new_prevbooks; } if (typeof RECBOOKS !== 'undefined' && Array.isArray(RECBOOKS)) { new_recbooks = RECBOOKS; for (let j = 0; j < new_recbooks.length; j++) { new_recbooks[j].viewed_at = new Date(); } let insert = true; for (let i=0; i < recommended_books.length; i++){ for (let j = 0; j < new_recbooks.length; j++) { if (recommended_books[i].id == new_recbooks[j].id) { insert = false; } } if (insert){ new_recbooks.push(recommended_books[i]); } } new_recbooks.sort((a,b)=>{ adate = new Date(2000, 0, 1); bdate = new Date(2000, 0, 1); if ('viewed_at' in a) {adate = new Date(a.viewed_at);} if ('viewed_at' in b) {bdate = new Date(b.viewed_at);} // 100000000: instead of just erasing the suggestions from previous week, // we just move them to the back of the queue acurweek = ((new Date()).getDate()-adate.getDate()>7)?0:100000000; bcurweek = ((new Date()).getDate()-bdate.getDate()>7)?0:100000000; aviews = 0; bviews = 0; if ('views' in a) {aviews = acurweek+a.views;} if ('views' in b) {bviews = bcurweek+b.views;} return bviews - aviews; }); new_recbooks = new_recbooks.slice(0,3); recommended_books = new_recbooks; } localStorage.setItem('PRETYPE_BOOKS_ANON', JSON.stringify({ previous_books: previous_books, recommended_books: recommended_books })); build_popup(); } } var whiletyping_search_object = null; var whiletyping_search = { books: [], curriculum: [], topics: [] } var single_whiletyping_ajax_promise = null; var whiletyping_database_initial_burst = 0; //number of consecutive calls, after 3 we start the 1 per 5 min calls function get_whiletyping_database() { //gets the database from the server. // 1. by validating against a local database value we confirm that the framework is working and // reduce the ammount of continuous calls produced by errors to 1 per 5 minutes. return localforage.getItem('whiletyping_last_attempt').then(function(value) { if ( value==null || (new Date()) - (new Date(value)) > 1000*60*5 || (whiletyping_database_initial_burst < 3) ) { localforage.setItem('whiletyping_last_attempt', (new Date()).getTime()); // 2. Make an ajax call to the server and get the search database. let databaseUrl = `/search/whiletype_database/`; let resp = single_whiletyping_ajax_promise; if (resp === null) { whiletyping_database_initial_burst = whiletyping_database_initial_burst + 1; single_whiletyping_ajax_promise = resp = new Promise((resolve, reject) => { $.ajax({ url: databaseUrl, type: 'POST', data:{csrfmiddlewaretoken: "5r1vUtAmBXidzJ7dvd8htwE98OLtcNAEC7CiFCsx5TDM3k6sGmGu9BXvt4bDK0Gz"}, success: function (data) { // 3. verify that the elements of the database exist and are arrays if ( ('books' in data) && ('curriculum' in data) && ('topics' in data) && Array.isArray(data.books) && Array.isArray(data.curriculum) && Array.isArray(data.topics)) { localforage.setItem('whiletyping_last_success', (new Date()).getTime()); localforage.setItem('whiletyping_database', data); resolve(data); } }, error: function (error) { console.log(error); resolve(null); }, complete: function (data) { single_whiletyping_ajax_promise = null; } }) }); } return resp; } return Promise.resolve(null); }).catch(function(err) { console.log(err); return Promise.resolve(null); }); } function get_whiletyping_search_object() { // gets the fuse objects that will be in charge of the search if (whiletyping_search_object){ return Promise.resolve(whiletyping_search_object); } database_promise = localforage.getItem('whiletyping_database').then(function(database) { return localforage.getItem('whiletyping_last_success').then(function(last_success) { if (database==null || (new Date()) - (new Date(last_success)) > 1000*60*60*24*30 || (new Date('2023-04-25T00:00:00')) - (new Date(last_success)) > 0) { // New database update return get_whiletyping_database().then(function(new_database) { if (new_database) { database = new_database; } return database; }); } else { return Promise.resolve(database); } }); }); return database_promise.then(function(database) { if (database) { const options = { isCaseSensitive: false, includeScore: true, shouldSort: true, // includeMatches: false, // findAllMatches: false, // minMatchCharLength: 1, // location: 0, threshold: 0.2, // distance: 100, // useExtendedSearch: false, ignoreLocation: true, // ignoreFieldNorm: false, // fieldNormWeight: 1, keys: [ "title" ] }; let curriculum_index={}; let topics_index={}; database.curriculum.forEach(c => curriculum_index[c.id]=c); database.topics.forEach(t => topics_index[t.id]=t); for (j=0; j

    Solutions
  • Textbooks
  • `); } function build_solutions() { if (Array.isArray(solution_search_result)) { const viewAllHTML = userSubscribed ? `View All` : ''; var solutions_section = $(`
  • Solutions ${viewAllHTML}
  • `); let questionUrl = "/questions/xxx/"; let askUrl = "/ask/question/xxx/"; solution_search_result.forEach((elem) => { let url = ('course' in elem)?askUrl:questionUrl; let solution_type = ('course' in elem)?'ask':'question'; let subtitle = ('course' in elem)?(elem.course??""):(elem.book ?? "")+"    "+(elem.chapter?"Chapter "+elem.chapter:""); solutions_section.find('#whiletyping-solutions').append(` ${elem.text} ${subtitle} `); }); $('#search-solution-options').empty(); if (Array.isArray(solution_search_result) && solution_search_result.length>0){ $('#search-solution-options').append(solutions_section); } MathJax.typesetPromise([document.getElementById('search-solution-options')]); } } function build_textbooks() { $('#search-pretype-options').empty(); $('#search-pretype-options').append($('#search-solution-options').html()); if (Array.isArray(textbook_search_result)) { var books_section = $(`
  • Textbooks View All
  • `); let searchUrl = "/books/xxx/"; textbook_search_result.forEach((elem) => { books_section.find('#whiletyping-books').append(` ${elem.title} ${ordinal(elem.edition)} ${elem.author} `); }); } if (Array.isArray(textbook_search_result) && textbook_search_result.length>0){ $('#search-pretype-options').append(books_section); } } function build_popup(first_time = false) { if ($('#search-text').val()=='') { build_pretype(); } else { solution_and_textbook_search(); } } var search_text_out = true; var search_popup_out = true; const is_login = false; function pretype_setup() { $('#search-text').focusin(function() { $('#search-popup').addClass('show'); resize_popup(); search_text_out = false; }); $( window ).resize(function() { resize_popup(); }); $('#search-text').focusout(() => { search_text_out = true; if (search_text_out && search_popup_out) { $('#search-popup').removeClass('show'); } }); $('#search-popup').mouseenter(() => { search_popup_out = false; }); $('#search-popup').mouseleave(() => { search_popup_out = true; if (search_text_out && search_popup_out) { $('#search-popup').removeClass('show'); } }); $('#search-text').on("keyup", delay(() => { build_popup(); }, 200)); build_popup(true); let prevbookUrl = `/search/pretype_books/`; if (is_login) { $.ajax({ url: prevbookUrl, method: 'POST', data:{csrfmiddlewaretoken: "5r1vUtAmBXidzJ7dvd8htwE98OLtcNAEC7CiFCsx5TDM3k6sGmGu9BXvt4bDK0Gz"}, success: function(response){ previous_books = response.previous_books; recommended_books = response.recommended_books; build_popup(); }, error: function(response){ console.log(response); } }); } else { let prebooks = null; try { prebooks = JSON.parse(localStorage.getItem('PRETYPE_BOOKS_ANON')); }catch(e) {} if (prebooks && 'previous_books' in prebooks && 'recommended_books' in prebooks) { anon_pretype(); } else { $.ajax({ url: prevbookUrl, method: 'POST', data:{csrfmiddlewaretoken: "5r1vUtAmBXidzJ7dvd8htwE98OLtcNAEC7CiFCsx5TDM3k6sGmGu9BXvt4bDK0Gz"}, success: function(response){ previous_books = response.previous_books; recommended_books = response.recommended_books; build_popup(); }, error: function(response){ console.log(response); } }); } } } $( document ).ready(pretype_setup); $( document ).ready(function(){ $('#search-popup').on('click', '.search-view-item', function(e) { e.preventDefault(); let autoCompleteSearchViewUrl = `/search/autocomplete_search_view/`; let objectUrl = $(this).attr('href'); let selectedId = $(this).data('objid'); let searchResults = []; $("#whiletyping-solutions").find("a").each(function() { let is_selected = selectedId === $(this).data('objid'); searchResults.push({ objectId: $(this).data('objid'), contentType: $(this).data('contenttype'), category: $(this).data('category'), selected: is_selected }); }); $("#whiletyping-books").find("a").each(function() { let is_selected = selectedId === $(this).data('objid'); searchResults.push({ objectId: $(this).data('objid'), contentType: $(this).data('contenttype'), category: $(this).data('category'), selected: is_selected }); }); $.ajax({ url: autoCompleteSearchViewUrl, method: 'POST', data:{ csrfmiddlewaretoken: "5r1vUtAmBXidzJ7dvd8htwE98OLtcNAEC7CiFCsx5TDM3k6sGmGu9BXvt4bDK0Gz", query: $('#search-text').val(), searchObjects: JSON.stringify(searchResults) }, dataType: 'json', complete: function(data){ window.location.href = objectUrl; } }); }); });
    VIDEO solution: Ramona retired from the railroad after 40 years of service at age 72 in 2022. She is a widow and files as single. She received the Form RRB-1099 below. She received a Form RRB-1099-R with 18,250 in box 7 and reports it on line 5b of her Fo (2024)

    FAQs

    Do you have to pay federal income tax on railroad retirement? ›

    Since the contributory amount paid is fully taxable, the total gross pension paid in Item 7 of Form RRB-1099-R is fully taxable. For annuitants with annuity beginning dates from July 2, 1986, through December 31, 1986, the contributory amount paid may be partially nontaxable for the life of the annuity.

    How to report form RRB 1099-R on tax return? ›

    Entering RRB 1099-R, Box 4
    1. Go to Income, Pensions, IRAs (1099-R), and select the Details button.
    2. Under the section Form 1099-R, enter the Box 4 amount in (1) Gross distribution.
    3. Enter the Box 4 amount in (2a) Taxable amount.
    Jan 10, 2024

    What is the difference between RRB 1099 and RRB 1099-R? ›

    The Medicare total is normally shown on Form RRB-1099. However, if Form RRB-1099 is not required for the tax year indicated, then the Medicare total will be shown on Form RRB-1099-R.

    Can a widow draw railroad retirement and social security? ›

    Under the Railroad Retirement Act, the tier I portion of a survivor annuity is subject to reduction if any social security benefits are also payable, even if the social security benefit is based on the survivor's own earnings.

    Do you get a 1099 for railroad retirement? ›

    How benefits are reported to you. You should receive your Form SSA-1099, Social Security Benefit Statement or Form RRB-1099, Payments by the Railroad Retirement Board by early February for the benefits paid in the prior calendar year.

    Does railroad retirement transfer to Social Security? ›

    If you do not meet the minimum qualifications for a Railroad pension, your railroad industry earnings will count toward your Social Security credits. Worked in the railroad industry for less than 10 years and you have less than five years of railroad earnings after 1995.

    How much of my railroad retirement is taxable? ›

    If the sum of a recipient's adjusted gross income, tax-exempt interest, and half of either Social Security benefits or Social Security-equivalent Tier I Railroad Retirement benefits exceeds $25,000 for single taxpayers or $32,000 for couples who file jointly, up to 50 percent of the benefits are taxable.

    How do I check my railroad retirement benefits? ›

    You can call the Railroad Retirement Board at 877-772-5772 during normal business hours to speak to an RRB representative. If you have a touch-tone telephone, recorded information and automated services are avail- able 24 hours a day, including weekends and holidays.

    What states tax railroad retirement? ›

    The Railroad Retirement Board (RRB) also states on the FAQ section (see #18) of their website that railroad retirement, unemployment and sickness benefits paid by the RRB are not subject to state income tax. However, these benefits are taxable on the federal level.

    What is railroad retirement Tier 2 tax? ›

    Tier II Tax - The railroad retirement tier II tax rates in 2024 will remain at 4.9 percent for employees and 13.1 percent for employers.

    Is railroad retirement a pension or annuity? ›

    The Railroad Retirement Act (RRA) replaces the Social Security Act for rail industry employers and employees and provides monthly annuities for employees based on age and service or on disability.

    What is the railroad retirement benefit? ›

    The Railroad Retirement Act is a Federal law that pro- vides retirement and disability benefits for qualified railroad employees, spouse annuities for their wives/ husbands, and survivor benefits for family members of deceased employees who were insured under the Act.

    What is the average railroad retirement pension? ›

    The average age annuity being paid by the Railroad Retirement Board (RRB) at the end of fiscal year 2022 to career rail employees was $4,020 a month, and for all retired rail employees the average was $3,210. The average age retirement benefit being paid under social security was approximately $1,650 a month.

    What happens to my husband's railroad retirement when he dies? ›

    U.S. Railroad Retirement Board

    Monthly annuities are payable to widow(er)s, remarried widow(er)s, surviving divorced spouses, children, grandchildren, students, and parents that meet eligibility requirements based on either age, disability or having a child in care.

    What pays more, railroad retirement or social security? ›

    Employers and employees covered by the Railroad Retirement Act pay higher retirement taxes than those covered by the Social Security Act. As a result, railroad retirement benefits are higher than social security benefits, especially for “career” employees (those employees who have 30 or more years of service).

    How much railroad retirement is taxable? ›

    If the sum of a recipient's adjusted gross income, tax-exempt interest, and half of either Social Security benefits or Social Security-equivalent Tier I Railroad Retirement benefits exceeds $25,000 for single taxpayers or $32,000 for couples who file jointly, up to 50 percent of the benefits are taxable.

    What retirement income is subject to federal tax? ›

    How some income in retirement is taxed. Social Security Benefits: Depending on provisional income, up to 85% of Social Security benefits can be taxed by the IRS at ordinary income tax rates. Pensions: Pension payments are generally fully taxable as ordinary income unless you made after-tax contributions.

    How do I avoid federal taxes in retirement? ›

    5 Ways to Reduce Tax Liability in Retirement
    1. Remember to Withdraw Your Money From Your Retirement Accounts. ...
    2. Understand Your Tax Bracket. ...
    3. Make Withdrawals Before You Need To. ...
    4. Invest in Tax-Free Bonds. ...
    5. Invest for the Long-Term, Not the Short-term. ...
    6. Move to a Tax-Friendly State.
    Dec 29, 2023

    How do I report railroad retirement on 1040? ›

    If part of your benefits are taxable, you must use Form 1040 or 1040-SR. Reporting on Form 1040 or 1040-SR. Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and RRB-1099) on line 6a and the taxable part on line 6b.

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