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Social security benefits paid through the RRB aren’t reported on Form RRB-1099 or RRB-1042S. They are reported on Form SSA-1099 or Form SSA-1042S issued by the SSA. Example 1. For the period January through March 2022, you received $300 ($100 × 3 months) Railroad Un- employment Insurance. You were eligible for the SSEB portion of tier 1 benefits of $509 a month beginning Janu- ary 1, 2022, but you didn’t receive your first payment until April 2022. The payment you received in April was for the first 3 months of 2022. However, because you received unemployment benefits during the same period, $300 was deducted from your initial benefit payment. Instead of re- ceiving $1,527 ($509 × 3 months), you received $1,227 ($1,527 − $300). For the months of April through Novem- ber, 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 por- tion of tier 1 benefits paid to you in 2022, even though you didn’t actually receive that amount. This is because box 3 shows the gross amount of your benefits before any re- ductions were made for the unemployment benefits paid to you. Example 2. You received tier 1 benefits of $600 a month for the months of January through June 2022. Your $600 monthly tier 1 benefits consist of an SSEB portion of $250 and an NSSEB portion of $350. Beginning in July 2022, you became entitled to Medicare, and $170.10 a month was deducted from your benefit checks for Medi- care premiums. Therefore, the tier 1 payments you re- ceived for the rest of the year were $429.90 ($600 − $170.10) 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’s the gross SSEB amount before deductions for your Medicare premiums. Box 11 of your Form RRB-1099 will show your Medicare premiums of $1,020.60 ($170.10 × 6 months) deducted from July through December 2022. 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 Pub. 575. Benefits paid for earlier years. The figure in box 3 includes any lump-sum benefit payment you received in 2022 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. CAUTION ! Box 4—Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in 2022 The figure shown in this box is the total SSEB portion of tier 1 benefits you repaid to the RRB in 2022. You may have repaid a benefit by returning a payment, making a cash refund, or having an amount withheld from your pay- ments. In addition, an amount may have been withheld from your benefits to recover the SSEB overpayment in- curred by someone else who is also receiving benefits un- der 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 2022 that were for 2022 or for 1 or more years before 2022. All tier 1 repayments for years before 1986 are treated entirely as SSEB benefits. Example 1. You returned to work for your last railroad employer for the months of June through August 2022. The SSEB portion of your tier 1 benefits was $450 for each of those months. Because you aren’t allowed to re- ceive benefits for any month you returned to railroad serv- ice, you have to make a repayment to the RRB. You re- turned the benefit payment for June through August 2022. 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. Example 2. From January through April 2022, you were overpaid $800 in the SSEB portion of tier 1 benefits. From May through August 2022, $200 a month was with- held 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 ben- efits you repaid to the RRB. Example 3. As a retired railroad employee, you have been receiving a railroad retirement annuity, including an SSEB portion of tier 1 benefits, since 2021. You also be- came entitled to, and received from the SSA, a social se- curity benefit of $300 a month beginning May 1, 2022. The SSA later authorized the RRB to pay that benefit. In Au- gust 2022, 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 2022 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. The SSA will send you Form SSA-1099, which will include the $900 in benefits paid by them for the months of May through July 2022. Box 5—Net Social Security Equivalent Benefit Portion of Tier 1 Paid in 2022 The figure shown in this box is the net amount of the SSEB portion of tier 1 benefits paid to you in 2022. It is the result of subtracting the amount in box 4 from the amount Publication 915 (2022) Page 25