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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 deter- mine your total amounts for the year, you should add the amounts shown on all Forms RRB-1042S you received for that year. Box 1—Income Code The figure shown in this box indicates the amounts are ei- ther SSEB payments or pension payments. Box 5—Employee Contributions This is the amount of taxes withheld from your railroad employment earnings that exceeds the amount of taxes that would have been withheld had the earnings been covered under the social security system. The amount shown is your total employee contribution amount attribut- able to a railroad account number and must be shared by all annuitants eligible to use it. It is the latest amount re- ported for 2022 and may have increased or decreased from a previous Form RRB-1042S. A change in the amount may affect the nontaxable portion of your contrib- utory amounts paid. You may need to refigure the nontax- able amount and/or file an original or amended income tax return(s) using the amount reported on this form. If this box is blank, it means that your contributory amount paid and total gross paid are fully taxable. For more informa- tion, see Pub. 575; and Pub. 939, General Rule for Pen- sions and Annuities. Box 6—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 7—Recipient’s U.S. Taxpayer Identification Number (TIN) This is the U.S. social security number (SSN), individual taxpayer identification number (ITIN), or employer identifi- cation number (EIN), if known, for the person or estate lis- ted as the recipient. Box 10—Gross Benefit Paid in 2022 The figure shown in this box is the total amount of benefits paid to you in 2022. It includes any benefits paid in 2022 that were for prior years. It is the amount before any de- ductions 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. The figure in box 10 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 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 10 of your Form RRB-1042S will show $5,599 ($509 × 11 months) as the gross SSEB portion of tier 1 benefits paid to you in 2022, even though you didn’t actually receive that amount. This is because box 10 shows the gross amount of your benefits before any reductions 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 10 of your Form RRB-1042S 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 17 of your Form RRB-1042S will show your Medicare premiums of $1,020.60 ($170.10 × 6 months) deducted from July CAUTION ! Publication 915 (2022) Page 27