The Internal Revenue Code also provides for taxation of Tier 1 Railroad Retirement
Benefits under the same rules that apply to SSA benefits.
The Railroad Retirement Board (RRB) issues a Form RRB-1099 as a benefit statement.
Tier 2 Railroad Benefits are also subject to tax as pensions and are reported on Form
1099R. When both benefits are payable, the forms are issued together.
SSA issues SSA-1099s for -title II cases where the RRB certifies payment. This information
is found under code “LAF-E” on the PHUS.