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.




