For railroad workers, Form RRB-1099 reports their Social Security equivalent benefits (SSEB) payments. The form is blue, as distinguished from RRB-1099-R which is green, and reports pension payments (see chapter 4.01 for pension reporting information).

The equivalent payments are reported as, and combined with, the taxpayer’s Social Security benefits and taxed in the same manner as Social Security income.

This is the Railroad equivalent to the SSA-1099. Boxes 3, 4 and 5 are the same on both forms, and the RRB-1099 amounts are reported the same as SSA-1099 amounts.