What are Forms RRB-1099 and RRB-1099-R?

Railroad workers contribute to a separate retirement program managed by the Railroad Retirement Board (RRB), instead of contributing to Social Security.

The form used to report RRB benefits payments depends on the type of payment.

• The Railroad Retirement Board issues blue Form RRB-1099 for Social Security equivalent benefits payments. These payments are entered in the same place as SSA-1099s.
• The Railroad Retirement Board's green Form RRB-1099-R (Annuities or Pensions) is for non-Social Security equivalent benefits payments. These payments are entered in the same place as 1099-Rs.