Publication 915
taxmap/pubs/p915-005.htm#en_us_publink100097911This appendix explains items shown on Form SSA-1099 and Form
RRB-1099. Forms SSA-1042S and RRB-1042S, for nonresident aliens, contain the
same items plus a few additional ones. These are also explained.
 | The illustrated versions of Form SSA-1099, SSA-1042S, RRB-1099,
and RRB-1042S in this appendix are proof copies of the forms as they appeared
when this publication went to print. The information on the illustrated forms
should be essentially the same as the information on the form you received from
either the SSA or the RRB. You should, however, compare the form you received
with the one shown in this publication to note any differences. |
taxmap/pubs/p915-005.htm#en_us_publink100097913Every person who received social security benefits will receive
a Form SSA-1099. If you receive benefits on more than one social security
record, you may get more than one Form SSA-1099. IRS Notice 703 will be enclosed
with this form. It contains a worksheet to help you figure if any of your
benefits are taxable. Do not mail Notice 703 to either the IRS or the SSA.
taxmap/pubs/p915-005.htm#en_us_publink100097914The name shown in this box refers to the person for whom the
social security benefits shown on the statement were paid. If you received
benefits for yourself, your name will be shown.
taxmap/pubs/p915-005.htm#en_us_publink100097915This is the U.S. social security number, if known, of the person
named in box 1.
 | In all your correspondence with the SSA, be sure to use the
claim number shown in box 8. |
taxmap/pubs/p915-005.htm#en_us_publink100097917The figure shown in this box is the total benefits paid in 2010
to you (the person named in box 1). This figure may not agree with the amounts
you actually received because adjustments may have been made to your benefits
before you received them. An asterisk (*) after the figure shown in this box
means that it includes benefits received in 2010 for one or more earlier years.
taxmap/pubs/p915-005.htm#en_us_publink100097918This part of the form describes the items included in the amount
shown in box 3. It lists the benefits paid and any adjustments made. Only the
adjustments that apply to you will be shown. If no adjustments were made to the
benefits paid, the word "none" will be shown.
taxmap/pubs/p915-005.htm#en_us_publink100097919This is the amount you actually received or that was deposited
directly into your account in a financial institution in 2010.
taxmap/pubs/p915-005.htm#en_us_publink100097920The following adjustment items may have been deducted from your
benefits in 2010. If amounts appear on your Form SSA-1099 next to these items,
they will be added to the amount shown in "Paid by check or direct deposit."
| Do not reduce the amount of net social security benefits
(box 5) by any of the items listed below. Use the amount in box 5 to figure
taxable social security. |
taxmap/pubs/p915-005.htm#en_us_publink100097922If you have Medicare premiums deducted from your benefits, this
is the amount withheld during 2010. The basic monthly premium in 2010 was $96.40
for most people, but it could be higher if you were a new enrollee in 2010, you
enrolled after you were first eligible, you had a break in coverage, or the
modified adjusted gross income shown on your 2008 federal income tax return is
greater than $85,000.
Medicare Part C, Medicare Advantage Premium, and Medicare Part
D, Prescription Drug Premium, are other Medicare deductions you may have. These
premiums may vary.
taxmap/pubs/p915-005.htm#en_us_publink100097923If you are disabled and receive workers' compensation or Part
C Black Lung payments, your benefits are subject to a payment limit. An entry
will be shown here if your benefits were reduced to stay within this limit. An
entry will also be shown here if your benefits were reduced because the person
on whose social security record you were paid is disabled and also received
workers' compensation or Part C Black Lung payments.
taxmap/pubs/p915-005.htm#en_us_publink100097924This entry shows total payments withheld from your benefits if
you are required to pay child support or alimony.
taxmap/pubs/p915-005.htm#en_us_publink100097925Amounts withheld from your benefits because of work or to recover
an overpayment of any type of benefit are benefits paid to you and will be shown
here. They also may be treated as benefits repaid to SSA and included in the
amount in box 4.
taxmap/pubs/p915-005.htm#en_us_publink100097926If you had an attorney handle your social security claim, the
figure shown here is the fee withheld from your benefits and paid directly to
your attorney.
taxmap/pubs/p915-005.htm#en_us_publink100097927This shows the total amount of federal income tax withheld from
your benefits. Include this amount on your income tax return as tax withheld.
taxmap/pubs/p915-005.htm#en_us_publink100097928Part of your Title II Social Security benefit may be withheld
on behalf of the Treasury Department to recover debts you owe to other federal
agencies.
taxmap/pubs/p915-005.htm#en_us_publink100097929The figure shown here is the sum of the amounts paid by check
or direct deposit plus all the additions described previously.
taxmap/pubs/p915-005.htm#en_us_publink100097930The following adjustment items may have been included in the
payments you received in 2010. If amounts appear on your Form SSA-1099 next to
these items, they will be subtracted from the figure in
Total Additions.
taxmap/pubs/p915-005.htm#en_us_publink100097931The figure shown here is the amount of benefits you received
in 2010 that was for months before December 1983. These benefits are not taxable
no matter when they are paid.
taxmap/pubs/p915-005.htm#en_us_publink100097932The lump-sum death payment is not subject to tax. An entry here
means you received this kind of payment in 2010.
taxmap/pubs/p915-005.htm#en_us_publink100097933The amount shown here may include Medicare premiums you paid
in excess of the amount actually due. It also may include amounts withheld in
2010 to pay your attorney in excess of the fee actually paid.
taxmap/pubs/p915-005.htm#en_us_publink100097934This entry shows nontaxable payments such as lump-sum death payments.
taxmap/pubs/p915-005.htm#en_us_publink100097935This entry shows benefit payments paid to you on behalf of a
minor child or disabled adult.
taxmap/pubs/p915-005.htm#en_us_publink100097936The figure shown here is the sum of all the subtractions described
previously.
taxmap/pubs/p915-005.htm#en_us_publink100097937The amount shown here is the result of subtracting the figure
in
Total subtractions
from the figure in
Total additions.
This amount is the same as that shown in box 3.
taxmap/pubs/p915-005.htm#en_us_publink100097938The figure shown here is the amount of any lump-sum benefit payment
received in 2010 that is for an earlier year after 1983. See
Lump-Sum Election, earlier, for a full discussion on how these payments are handled.
The figure shown in this box is the total amount of benefits
you repaid to SSA in 2010.
taxmap/pubs/p915-005.htm#en_us_publink100097940This part of the form describes the items included in the amount
shown in box 4. It lists the amount of benefit checks you returned to SSA and
any adjustments for other types of repayments. The amounts listed include all
amounts repaid in 2010, no matter when the benefits were received. Only the
repayments that apply to you will be shown. If you did not make any repayments,
the word "none" will be shown.
taxmap/pubs/p915-005.htm#en_us_publink100097941If any of your benefit checks were returned to SSA, the total
is shown here.
taxmap/pubs/p915-005.htm#en_us_publink100097942taxmap/pubs/p915-005.htm#en_us_publink100097943This is the amount you repaid to SSA by direct remittance.
taxmap/pubs/p915-005.htm#en_us_publink100097944The amount shown here is the sum of all your repayments. This
total is the same as that shown in box 4.
taxmap/pubs/p915-005.htm#en_us_publink100097945The figure in this box is the net benefits paid to you for the
year. It is the result of subtracting the figure in box 4 from the figure in box
3. Enter this amount on line A of IRS Notice 703, or on line 1 of Worksheet 1,
shown earlier, or on the worksheet in either the Form 1040 or 1040A
instructions.
If parentheses are around the figure in box 5, it means that
the figure in box 4 is larger than the figure in box 3. This is a negative
figure and means you repaid more money than you received in 2010. If you have
any questions about this negative figure, contact your local SSA office. For
more information, see
Repayments More Than Gross Benefits, earlier.
This shows the total amount of federal income tax withheld from
your benefits. Include this amount on your income tax return as tax withheld.
taxmap/pubs/p915-005.htm#en_us_publink100097948This form is for nonresident aliens. It contains the following
four additional items that do not appear on Form SSA-1099.
taxmap/pubs/p915-005.htm#en_us_publink100097949This is the rate at which tax was withheld from 85% of your benefits.
If tax was withheld at more than one rate during the year, the percentage shown
will be the tax rate in December 2010. The tax rate for most nonresident aliens
is 30%. If you are a resident of Switzerland, your total benefit amount will be
taxed at a 15% rate. The figure "0" will appear in this box if you were not
taxed in December or if you were exempt under a tax treaty. Benefits received by
residents of Canada, Egypt, Germany, Ireland, Israel, Italy, Japan, Romania, and
the United Kingdom are exempt from U.S. tax.
Under a treaty with India, benefits paid to individuals who are
both residents and nationals of India are exempt from U.S. tax if the benefits
are for services performed for the United States, its subdivisions, or local
government authorities. See Publication 519 for more information on nonresident
aliens.
taxmap/pubs/p915-005.htm#en_us_publink100097950This is the amount of tax taken out of your social security checks.
Tax is withheld for any month in which you were a nonresident alien (unless you
were exempt under a tax treaty).
taxmap/pubs/p915-005.htm#en_us_publink100097951An amount in this block shows any tax SSA refunded to you. When
SSA withholds tax from your checks by mistake, they try to return it to you
during the same calendar year. If SSA is unable to send the refund to you before
the year ends, you must file a federal income tax return to get a refund of this
tax.
taxmap/pubs/p915-005.htm#en_us_publink100097952The figure in this box is the result of subtracting the figure
in box 8 from the figure in box 7. This is the net amount of tax withheld from
your benefits.
taxmap/pubs/p915-005.htm#en_us_publink100097953This section explains the items shown on Form RRB-1099. Form
RRB-1099 is issued to citizens and residents of the United States. If you
received, repaid, or had tax withheld from the social security equivalent
benefit (SSEB) portion of tier 1 railroad retirement benefits or special
guaranty benefits during 2010, you will receive Form RRB-1099.
If you received, repaid, or had tax withheld from any non-social
security equivalent benefit (NSSEB) portion of tier 1, tier 2, vested dual
benefits or supplemental annuity benefits during 2010, you will receive Form
RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. For more
information concerning Form RRB-1099-R, see Publication 575.
| Each beneficiary will receive his or her own Form RRB-1099.
If you receive benefits on more than one railroad retirement record, you may get
more than one Form RRB-1099. To help insure that you get your form timely, make
sure the RRB always has your current mailing address. |
taxmap/pubs/p915-005.htm#en_us_publink100097955Your RRB claim number is a six- or nine-digit number preceded
by an alphabetical prefix and is the number under which the SSEB portion of tier
1 benefits or special guaranty benefits were paid. Your payee code is the number
following your claim number and is used by the RRB to identify you under your
claim number. In all your contacts with the RRB, be sure to use the claim number
and payee code shown in this box.
taxmap/pubs/p915-005.htm#en_us_publink100097956This is the U.S. social security number (SSN), individual taxpayer
identification number (ITIN), or employer identification number (EIN), if known,
for the person or estate listed as the recipient.
The figure shown in this box is the gross SSEB portion of tier
1 benefits or special guaranty benefits paid to you in 2010. It is the amount
before any deductions were made for:
- Federal income tax withholding,
- Medicare premiums,
- Legal Process Garnishment payments,
- Overall minimum assignment payments,
- Recovery of an overpayment, including recovery of Railroad
Unemployment Insurance Act benefits received while awaiting payment of your
railroad retirement annuity, and
- Workers' compensation offset (explained in the description
of box 6, later).
The figure in box 3 is the amount after any deductions were
made for:
- Social security benefits,
- Age reduction,
- Public service pensions or public disability benefits,
- Dual railroad retirement entitlement under another RRB claim
number,
- Work deductions,
- Actuarial adjustment,
- Annuity waiver, and
- Legal Process Partition payments.
| Social security benefits paid through the RRB are not reported
on Form RRB-1099 or RRB-1042S. They are reported on Form SSA-1099 or Form
SSA-1042S issued by the SSA. |
taxmap/pubs/p915-005.htm#en_us_publink100097960For the period January through March 2010, you received $300
($100 × 3 months) Railroad Unemployment Insurance. You were eligible for
the SSEB portion of tier 1 benefits of $509 a month beginning January 1, 2010,
but you did not receive your first payment until April 2010. The payment you
received in April was for the first 3 months of 2010. However, because you
received unemployment benefits during the same period, $300 was deducted from
your initial benefit payment. Instead of receiving $1,527 ($509 × 3
months), you received $1,227 ($1,527 − $300). For the months of April
through November, you were paid your regular monthly SSEB portion of tier 1
benefits of $509. Box 3 of your Form RRB-1099 will show $5,599 ($509 × 11
months) as the gross SSEB portion of tier 1 benefits paid to you in 2010, even
though you did not actually receive that amount. This is because box 3 shows the
gross amount of your benefits before any reductions were made for the
unemployment benefits paid to you.
taxmap/pubs/p915-005.htm#en_us_publink100097961You received tier 1 benefits of $600 a month for the months of
December 2009 through May 2010. Your $600 monthly tier 1 benefits consist of an
SSEB portion of $250 and a non-social security equivalent benefit (NSSEB)
portion of $350. Beginning in June 2010, you became entitled to Medicare, and
$96.40 a month was deducted from your benefit checks for Medicare premiums.
Therefore, the tier 1 payments you received for the rest of the year were
$503.60 ($600 − $96.40) a month. Box 3 of your Form RRB-1099 will show the
gross SSEB portion of tier 1 benefits of $3,000 ($250 × 12 months), because
it is the gross SSEB amount before deductions for your Medicare premiums. Box 11
of your Form RRB-1099 will show your Medicare premiums of $578.40 ($96.40 ×
6 months) deducted from June through November 2010. The remainder of your tier 1
payments, the NSSEB portion of $4,200 ($350 × 12 months), will be shown on
the Form RRB-1099-R that you will receive along with your Form RRB-1099. The
$4,200 is the gross NSSEB amount before deductions for your Medicare premiums.
(The
Medicare Premium Total
box shown on your Form RRB-1099-R will be blank because the Medicare total will
be shown in box 11 of your Form RRB-1099.) For more information on Form
RRB-1099-R, see Publication 575.
taxmap/pubs/p915-005.htm#en_us_publink100097962The figure in box 3 includes any lump-sum benefit payment you
received in 2010 that is for an earlier year after 1983. If you received a
payment for an earlier year, it will be shown in box 7, 8, or 9 (described
later). See
Lump-Sum Election, earlier, for information on how to treat the payment.
The figure shown in this box is the total SSEB portion of tier
1 benefits you repaid to the RRB in 2010. You may have repaid a benefit by
returning a payment, making a cash refund, or having an amount withheld from
your payments. In addition, an amount may have been withheld from your benefits
to recover the SSEB overpayment incurred by someone else who is also receiving
benefits under your claim number. Also, an amount may have been withheld from
another benefit, such as a social security benefit, to recover an SSEB
overpayment you received.
The amount in box 4 also includes any SSEB benefits you repaid
in 2010 that were for 2010 or for 1 or more years before 2010. All tier 1
repayments for years before 1986 are treated entirely as SSEB benefits.
taxmap/pubs/p915-005.htm#en_us_publink100097964You returned to work for your last railroad employer for the
months of June through August 2010. The SSEB portion of your tier 1 benefits was
$450 for each of those months. Since you are not allowed to receive benefits for
any month you returned to railroad service, you have to make a repayment to the
RRB. You returned the benefit payment for June through August 2010. Box 4 of
your Form RRB-1099 will show $1,350 ($450 × 3 months) as the SSEB portion
of tier 1 benefits you repaid to the RRB.
taxmap/pubs/p915-005.htm#en_us_publink100097965From January through April 2010 you were overpaid $800 in the
SSEB portion of tier 1 benefits. From May through August 2010, $200 a month was
withheld from your benefit payment to fully recover the $800 overpayment. Box 4
of your Form RRB-1099 will show $800 ($200 × 4 months) as the SSEB portion
of tier 1 benefits you repaid to the RRB.
taxmap/pubs/p915-005.htm#en_us_publink100097966As a retired railroad employee, you have been receiving a railroad
retirement annuity, including an SSEB portion of tier 1 benefits, since 2009.
You also became entitled to, and received from the SSA, a social security
benefit of $300 a month beginning May 1, 2010. SSA later authorized the RRB to
pay that benefit. In August 2010, the RRB began paying your social security
benefit to you and reduced the SSEB portion of your monthly tier 1 benefit by
$300. Social security benefits of $900 ($300 × 3 months) covering the
period May through July 2010 were kept by the RRB to offset your $900 SSEB
overpayment for that same period. Box 4 of your Form RRB-1099 will show $900 as
the SSEB portion of tier 1 benefits you repaid to the RRB. (Note.
SSA will send you Form SSA-1099, which will include the $900 in benefits paid by
them for the months of May through July 2010.)
taxmap/pubs/p915-005.htm#en_us_publink100097967The figure shown in this box is the net amount of the SSEB portion
of tier 1 benefits paid to you in 2010. It is the result of subtracting the
amount in box 4 from the amount in box 3. If you received more than one Form
RRB-1099 for 2010, you should add the amounts in box 5 of all Forms RRB-1099 to
determine your net amount of SSEB payments for 2010. Use this amount to
determine if any of your benefits are taxable. See
Are Any of Your Benefits Taxable, earlier.
If parentheses are around the figure in box 5, it means that
the figure in box 4 is larger than the figure in box 3. This is a negative
figure and means you repaid more money than you received in 2010. For more
information, see
Repayments More Than Gross Benefits, earlier.
The figure shown in this box is the amount you received in workers'
compensation benefits during the year that was used to offset the full amount of
your tier 1 payments. The SSEB portions of your tier 1 benefits shown in boxes 3
and 5 include amounts by which your SSEB payments were reduced for workers'
compensation benefits. Your workers' compensation amount is shown in this box
separately only for your information. If you did not receive workers'
compensation benefits, box 6 is blank.
taxmap/pubs/p915-005.htm#en_us_publink100097969For 2010, your tier 1 benefit of $450 a month is reduced to $400
because of a $50-a-month workers' compensation offset. Boxes 3 and 5 of your
Form RRB-1099 will show $5,400 ($450 × 12 months) as the SSEB portion of
tier 1 benefits paid to you by the RRB. The $5,400 is the amount before any
deductions were made for the workers' compensation offset. Box 4 will show zero
because you did not make any repayments during the year. Box 6 of your form will
show $600 ($50 workers' compensation × 12 months). In figuring if any of
your benefits are taxable, you must use $5,400 (box 5) as the amount of the SSEB
portion of tier 1 benefits paid to you.
taxmap/pubs/p915-005.htm#en_us_publink100097970The figure shown in each applicable box is the amount of SSEB
benefits paid to you in 2010 that was for 2009 or 2008. This amount is included
in the amount shown in box 3.
taxmap/pubs/p915-005.htm#en_us_publink100097971The figure shown in this box is the amount of SSEB benefits paid
to you in 2010 that was for 2007 and earlier years after 1983. This amount is
included in the amount shown in box 3. Any tier 1 benefit paid for a period
before 1986 is treated as SSEB.
taxmap/pubs/p915-005.htm#en_us_publink100097972The figure shown in this box is the total amount of U.S. federal
income tax withheld on your 2010 tier 1 SSEB or special guaranty benefit
payments. This total is based on the amount of SSEB tax withholding requested on
IRS Form W-4V, Voluntary Withholding Request. Include this amount on your income
tax return as tax withheld.
taxmap/pubs/p915-005.htm#en_us_publink100097974This is for information purposes only. This is the total amount
of Part B Medicare premiums deducted from your railroad retirement annuity
payments shown on your Form RRB-1099 for 2010. Medicare premium refunds are not
included in this total. The Medicare total is normally shown on Form RRB-1099.
However, if Form RRB-1099 is not required for your 2010 taxes, then this total
will be shown on Form RRB-1099-R. Medicare premiums deducted from your social
security benefits, paid by a third party, or paid by direct billing will not be
shown in this box.
taxmap/pubs/p915-005.htm#en_us_publink100097976This form is for nonresident aliens. It contains the following
four additional items that do not appear on Form RRB-1099.
Note.If your country of legal residence changed or your tax withholding
rate changed during the year, you may receive more than one Form RRB-1042S. To
determine your total amounts for the year, you should add the amounts shown on
all Forms RRB-1042S you received for that year.
taxmap/pubs/p915-005.htm#en_us_publink100097978The country where you maintain your legal residence is shown
in this box. If you maintained legal residence in more than one country during
the year, you will receive a separate Form RRB-1042S for each country of legal
residence during the year.
taxmap/pubs/p915-005.htm#en_us_publink100097979The figure in this box is the rate at which tax was withheld
from 85% of the SSEB portion of tier 1 or special guaranty benefit payments you
received in 2010. If tax was withheld at more than one rate during the year, you
will receive a separate Form RRB-1042S for each rate change during the year. The
tax rate for most nonresident aliens is 30%. The figure "0%" or "15%" may appear
in this box if you claimed a tax treaty exemption by filing Form RRB-1001 with
the RRB. For more information, see
Nonresident aliens, earlier, under
Are Any of Your Benefits Taxable.
The figure in this box is the total amount of 2010 U.S. federal
income tax withheld from the SSEB portion of your tier 1 or special guaranty
benefit payments while you were a legal resident of the country shown in box 10
in 2010. If you received more than one Form RRB-1042S for 2010, add the amounts
in box 12 of all Forms RRB-1042S to determine your total amount of U.S. federal
income tax withheld from SSEB payments for 2010. Tax is withheld for any month
in which you were a nonresident alien (unless you claimed exemption under a tax
treaty).
taxmap/pubs/p915-005.htm#en_us_publink100097981This is for information purposes. This is the total amount of
Part B Medicare premiums deducted from your railroad retirement annuity payments
shown on your Form RRB-1042S for 2010. Medicare premium refunds are not included
in this total. The Medicare total is normally shown on Form RRB-1042S. However,
if Form RRB-1042S is not required for your 2010 taxes, then this total will be
shown on Form RRB-1099-R. Medicare premiums deducted from your social security
benefits, paid by a third party, or paid by direct billing will not be shown in
this box.
See Publication 519 for more information on nonresident aliens.
| You should contact your nearest RRB field office (if you
reside in the United States) or U.S. consulate/embassy (if you reside outside of
the United States) for assistance with your RRB tax statement inquiries. If you
are in the United States or Canada, you can call the RRB toll free at
1-877-772-5772. You can also visit the RRB on the Internet at
www.rrb.gov. If you have any questions about how to figure your taxable
payments or what amounts to show on your income tax returns, contact the IRS. |
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