Publication 575 - Pension And Annuity Income - 2004 Page 7
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36the total employee contributions, not reduced by any
You may have repaid an overpayment of benefits
TIP
by returning a payment, by making a payment, or
amounts that the RRB calculated as previously recovered.
by having an amount withheld.
It is the latest amount reported for 2004 and may have
increased or decreased from a previous Form
Box 9 —Federal Income Tax Withheld. This is the
RRB-1099-R. If this amount has changed, you may need
total federal income tax withheld from your NSSEB, tier 2
to refigure the tax-free part of your NSSEB/tier 2 benefit. If
benefit, VDB, and supplemental annuity benefit. Include
this box is blank, it means that the amount of your NSSEB
this on your income tax return as tax withheld. If you are a
and tier 2 payments shown in box 4 is fully taxable.
nonresident alien and your tax withholding rate and/or
If you had a previous annuity entitlement that
country of legal residence changed during 2004, you will
!
ended and you are figuring the tax-free part of
receive more than one Form RRB-1099-R for 2004. There-
your NSSEB/tier 2 benefit for your current annuity
fore, add the amounts in box 9 of all Forms RRB-1099-R
CAUTION
entitlement, you should contact the RRB for confirmation of
you receive for 2004 to determine your total amount of U.S.
your correct employee contributions amount.
federal income tax withheld for 2004.
Box 10 — Rate of Tax. If you are taxed as a U.S. citizen
Box 4 —Contributory Amount Paid. This is the gross
or resident alien, this box does not apply to you. If you are a
amount of NSSEB and tier 2 benefit you received in 2004,
nonresident alien, an entry in this box indicates the rate at
less any 2004 benefits you repaid in 2004. (Any benefits
which tax was withheld on the NSSEB, tier 2, VDB, and
you repaid in 2004 for an earlier year or for an unknown
supplemental annuity payments that were paid to you in
year are shown in box 8.) This amount is the total contribu-
2004. If you are a nonresident alien whose tax was with-
tory pension paid in 2004 and is usually partly taxable and
held at more than one rate during 2004, you will receive a
partly tax free. You figure the tax-free part as explained in
separate Form RRB-1099-R for each rate change during
Partly Taxable Payments under Taxation of Periodic Pay-
2004.
ments, later, using the latest reported amount of employee
Box 11 —Country. If you are taxed as a U.S. citizen or
contributions shown in box 3 as the cost (investment in the
resident alien, this box does not apply to you. If you are a
contract).
nonresident alien, an entry in this box indicates the country
Box 5 — Vested Dual Benefit. This is the gross amount
of which you were a resident for tax purposes at the time
of vested dual benefit (VDB) payments paid in 2004, less
you received railroad retirement payments in 2004. If you
any 2004 VDB payments you repaid in 2004. It is fully
are a nonresident alien who was a resident of more than
taxable. VDB payments you repaid in 2004 for an earlier
one country during 2004, you will receive a separate Form
RRB-1099-R for each country of residence during 2004.
year or for an unknown year are shown in box 8.
Box 12 — Medicare Premium Total. This is for infor-
Note. The amounts shown in boxes 4 and 5 may repre-
mation purposes only. The amount shown in this box
sent payments for 2004 and/or other years after 1983.
represents the total amount of Part B Medicare premiums
deducted from your railroad retirement annuity payments
Box 6 — Supplemental Annuity. This is the gross
in 2004. Medicare premium refunds are not included in the
amount of supplemental annuity benefits paid in 2004, less
Medicare total. The Medicare total is normally shown on
any 2004 supplemental annuity benefits you repaid in
Form RRB-1099 (if you are a citizen or resident of the
2004. It is fully taxable. Supplemental annuity benefits you
United States) or Form RRB-1042S (if you are a nonresi-
repaid in 2004 for an earlier year or for an unknown year
dent alien). However, if Form RRB-1099 or Form
are shown in box 8.
RRB-1042S is not required for 2004, then this total will be
Box 7 — Total Gross Paid. This is the sum of boxes 4,
shown on Form RRB-1099-R. If your Medicare premiums
5, and 6. The amount represents the total pension paid in
were deducted from your social security benefits, paid by a
2004. Include this amount on Form 1040, line 16a, Form
third party, and/or you paid the premiums by direct billing,
1040A, line 12a, or Form 1040NR, line 17a.
your Medicare total will not be shown in this box.
Box 8 —Repayments. This amount represents any
Repayment of benefits received in an earlier year. If
NSSEB, tier 2 benefit, VDB, and supplemental annuity
you had to repay any railroad retirement benefits that you
benefit you repaid to the RRB in 2004 for years before
had included in your income in an earlier year because at
2004 or for unknown years. The amount shown in this box
that time you thought you had an unrestricted right to it, you
has not been deducted from the amounts shown in boxes
can deduct the amount you repaid in the year in which you
4, 5, and 6. It only includes repayments of benefits that
repaid it.
were taxable to you. This means it only includes repay-
If you repaid $3,000 or less in 2004, deduct it on Sched-
ments in 2004 of NSSEB benefits paid after 1985, tier 2
ule A (Form 1040), line 22. The 2%-of-adjusted-gross-
and VDB benefits paid after 1983, and supplemental annu-
income limit applies to this deduction. You cannot take this
ity benefits paid in any year. If you included the benefits in
deduction if you file Form 1040A.
your income in the year you received them, you may be
able to deduct the repaid amount. For more information
If you repaid more than $3,000 in 2004, you can either
about repayments, see Repayment of benefits received in
take a deduction for the amount repaid on Schedule A
an earlier year, later.
(Form 1040), line 27 or you can take a credit against your
Page 7
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