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SNAP CERTIFICATION MANUAL – APPENDIX G

Railroad Unemployment Insurance A Guide to Sources of Unearned Income 6 • Be able to work. In general, unemployment insurance benefits are not payable to workers who are sick or unable to work for any other reason. However, a few States continue to pay the benefits within the legal limits to workers who became ill after they had established their claims. • Be available for work and must be ready and willing to take a suitable job if one is offered; and Not have: • Quit your job voluntarily without good cause; (In some States the law says “without good cause attributable to the employer” or “connected with the work.”) • Been discharged for misconduct in connection with your work; • Refused or failed, without good cause, to apply for or accept an offer of suitable work. “Suitable” work is generally decided by the State. However, under Federal law no worker may be denied benefits for refusing to accept a new job: • Under substandard labor conditions; • Where a labor dispute is involved; or • Where you would be required to join a company union or to resign from or refrain from joining any bona fide labor organization. • Become unemployed because of a stoppage of work as the result of a labor dispute, in which you are interested or participating, that occurred at the establishment where last employed. Railroad annuities are subject to Federal income tax in the following way: a) The Social Security equivalent portion of tier I benefit (These benefits are taxed the same way as Social Security benefits; b) Tier II and the non-Social Security equivalent portion of tier I benefits are taxable in the same way as contributory private and public service pensions; and vested dual benefits and the supplemental annuity are taxable in the same way as non- contributory private and public service pensions. For future information regarding the Railroad Retirement contact: Information Service U.S. Railroad Retirement Board 844 Rush Street Chicago, Illinois 60611