There are no refunds for any pre-1951 taxes paid.

If an employee has completed 120 months of service at the time of retirement but is not qualified for a dual benefit windfall, they are eligible for a refund of certain tax contributions at the time they begin receiving an annuity. Eligible RR employees will receive the refund without application.

If an employee has both RR and SS earnings after 1974, and the total exceeds the maximum creditable amount under the RR Act, the excess tax contribution may be claimed on the Federal income tax return.