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in box 3. If you received more than one Form RRB-1099 for 2022, you should add the amounts in box 5 of all Forms RRB-1099 to determine your net amount of SSEB payments for 2022. 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 2022. For more information, see Repayments More Than Gross Benefits, earlier. Box 6—Workers' Compensation Offset in 2022 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 sepa- rately only for your information. If you didn’t receive work- ers' compensation benefits, box 6 is blank. Example. For 2022, 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 didn’t make any repayments dur- ing the year. Box 6 of your form will show $600 ($50 work- ers' 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. Boxes 7 and 8—Social Security Equivalent Benefit Portion of Tier 1 Paid for 2021 or 2020 The figure shown in each applicable box is the amount of SSEB benefits paid to you in 2022 that was for 2021 or 2020. This amount is included in the amount shown in box 3. Box 9—Social Security Equivalent Benefit Portion of Tier 1 Paid for Years Prior to 2020 The figure shown in this box is the amount of SSEB bene- fits paid to you in 2022 that was for 2019 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. Box 10—Federal Income Tax Withheld The figure shown in this box is the total amount of U.S. federal income tax withheld on your 2022 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. Include this amount on your income tax re- turn as tax withheld. Box 11—Medicare Premium Total This is the total amount of Part B, Part C, and/or Part D Medicare premiums deducted from your railroad retire- ment annuity payments shown on your Form RRB-1099. Form RRB-1042S, Payments by the Railroad Retirement Board 2022 (Nonresident Aliens) This form is for nonresident aliens. SAMPLE Payer’s Name, Street Address, City, State, and ZIP Code United States Railroad ReƟrement Board 844 N Rush St Chicago IL 60611-1275 Payer’s Federal IdenƟfying No. 2022 Statement for Nonresident Alien Recipients of Payments by the Railroad ReƟrement Board Copy B - For Recipient’s Records This informaƟon is being furnished to the Internal Revenue Service Unique Form IdenƟfier Amendment Number 6. Claim Number and Payee Code 7. Recipient’s U.S. Taxpayer IdenƟficaƟon Number Recipient’s Name, Street Address, City, State, and ZIP code 8. Recipient’s Chapter 3 Status Code 9. Recipient’s Date of Birth 10. Gross Benefit Paid in 2022 11. Benefit Repaid to RRB in 2022 12. Net Benefit Paid in 2022 13. Federal Tax Withheld 1. Income Code 2. Chapter Indicator 3. Chapter 3 Status Code 14. Country 15. Tax Rate 4. Chapter 4 Status Code 5. Employee ContribuƟons 16. ExempƟon Code 17. Medicare Premium Total FORM RRB-1042S (01-23) Page 26 Publication 915 (2022)