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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-1042S. 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 17 of your Form RRB-1042S.) For more information on Form RRB-1042S, see Pub. 575. Benefits paid for earlier years. The figure in box 10 includes any lump-sum benefit payment you received in 2022 that is for an earlier year after 1983. See Lump-Sum Election, earlier, for information on how to treat the pay- ment. Box 11—Benefit Repaid to RRB in 2022 The figure shown in this box is the total amount of benefits you repaid to the RRB in 2022, including any benefits you repaid in 2022 for prior years. You may have repaid a ben- efit by returning a payment, by making a cash refund, or by having an amount withheld from your annuity for over- payment recovery purposes. In addition, an amount may have been withheld from your benefits to recover an over- payment incurred by someone else who is also receiving benefits under your claim number. The amount in box 11 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. Since you aren’t allowed to receive benefits for any month you returned to railroad service, you have to make a repayment to the RRB. You returned 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 11 of your Form RRB-1042S 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 12—Net Benefit Paid in 2022 The figure shown in this box is the net amount of benefits paid to you in 2022. It is the result of subtracting the amount in box 11 from the amount in box 10. If you re- ceived more than one Form RRB-1042S for 2022, you should add the amounts in box 12 of all Forms RRB-1042S to determine your net amount of payments for 2022. Use this amount to determine if any of your benefits are taxable. See Are Any of Your Benefits Taxable, ear- lier. If parentheses are around the figure in box 12, it means that the figure in box 11 is larger than the figure in box 10. 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 13—Federal Tax Withheld The figure shown in this box is the total amount of U.S. federal income tax withheld from your benefits in 2022 while you were a known or assumed resident for tax pur- poses of the country shown in box 14. If no taxes were withheld, -0- will be shown in this box. If you received more than one Form RRB-1042S for 2022, add the amounts in box 13 of all Forms RRB-1042S to determine your total amount of U.S. federal income tax withheld from SSEB payments for 2022. Tax is withheld for any month in which you were a nonresident alien (unless you claimed exemption under a tax treaty). Box 14—Country The country where you maintain your legal residence is shown in this box. If you maintained legal residence in more than one country during the year, you will receive a separate Form RRB-1042S for each country of legal resi- dence during the year. Box 15—Tax Rate The figure shown in this box is the rate at which U.S. fed- eral income tax was withheld from the benefits shown on this Form RRB-1042S. If tax was withheld at more than one rate during the year, you will receive a separate Form RRB-1042S for each rate change during the year. The tax rate for most nonresident aliens is 30%. The figure “0%” or “15%” may appear in this box if you claimed a tax treaty exemption by filing Form RRB-1001 with the RRB. For more information, see Nonresident aliens, earlier, under Are Any of Your Benefits Taxable. Page 28 Publication 915 (2022)