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Form RRB-1099, Payments by the Railroad Retirement Board 2022 This section explains the items shown on Form RRB-1099. Form RRB-1099 is issued to citizens and resi- dents 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 spe- cial guaranty benefits during 2022, 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 2022, you will receive Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. For more information concerning Form RRB-1099-R, see Pub. 575. Each beneficiary will receive their 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 ensure that you get your form timely, make sure the RRB always has your cur- rent mailing address. Box 1—Claim Number and Payee Code Your RRB claim number is a 6- or 9-digit number prece- ded by an alphabetical prefix and is the number under which the SSEB portion of tier 1 benefits or special guar- anty benefits was 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. Box 2—Recipient's Identification Number This is the U.S. social security number (SSN), individual taxpayer identification number (ITIN), or employer TIP identification number (EIN), if known, for the person or es- tate listed as the recipient. Box 3—Gross Social Security Equivalent Benefit Portion of Tier 1 Paid in 2022 The figure shown in this box is the gross SSEB portion of tier 1 benefits or special guaranty benefits paid to you in 2022. 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 re- ceived while awaiting payment of your railroad retire- ment annuity; and • Workers' compensation offset (explained in the de- scription 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. SAMPLE PAYER’S NAME, STREET ADDRESS, CITY, STATE, AND ZIP CODE UNITED STATES RAILROAD RETIREMENT BOARD 2022 PAYMENTS BY THE RAILROAD RETIREMENT BOARD 844 N RUSHSTCHICAGOIL 60611- 3. Gross Social Security Equivalent Benefit Portion of Tier 1 Paid in 2022 PAYER’S FEDERAL IDENTIFYING NO. 1. Claim Number and Payee Code 4. Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in 2022 2.Recipient’s Identification Number 5. Net Social Security Equivalent Benefit Portion of Tier 1 Paid in 2022 FOR Recipient’s Name, Street Address, City, State, and Zip Code 6. Workers’ Compensation Offset in 2022 RECIPIENT’S RECORDS. THIS INFORMATION ISBEING FURNISHED TO THE INTERNAL REVENUE 7. Social Security Equivalent Benefit Portion of Tier 1 Paid for 2021 8. Social Security Equivalent Benefit Portion of Tier 1 Paid for 2020 9. Social Security Equivalent Benefit Portion of Tier 1 Paid for Years Prior to 2020 10. Federal Income Tax Withheld 11. Medicare Premium Total SERVICE. UNFOLD TO SEE ALL TAX STATEMENT FORMS - SEE REVERSE SIDE FOR GENERAL INFORMATION COPY C - FORM RRB-1099 DO NOT ATTACH TO YOUR INCOME TAX RETURN 1275 Page 24 Publication 915 (2022)