! ended and you are figuring the tax-free part of

CAUTION your NSSEB/tier 2 benefit for your current annuity

entitlement, you should contact the RRB for confirmation of your correct employee contribution amount.

Box 4—Contributory Amount Paid. This is the gross amount of the NSSEB and tier 2 benefit you received in 2025, less any 2025 benefits you repaid in 2025. (Any benefits you repaid in 2025 for an earlier year or for an unknown year are shown in box 8.) This amount is the total contributory pension paid in 2025. It may be partly taxable and partly tax free or fully taxable. If you determine you are eligible to compute a tax-free part, as explained later in Partly Taxable Payments under Taxation of Periodic Pay- ments , use the latest reported employee contribution amount shown in box 3 as the cost.

Box 5—Vested Dual Benefit. This is the gross amount of VDB payments paid in 2025, less any 2025 VDB payments you repaid in 2025. It is fully taxable. VDB payments you repaid in 2025 for an earlier year or for an unknown year are shown in box 8.

Note: The amounts shown in boxes 4 and 5 may represent payments for 2025 and/or other years after 1983.

Box 6—Supplemental Annuity. This is the gross amount of supplemental annuity benefits paid in 2025, less any 2025 supplemental annuity benefits you repaid in 2024. It is fully taxable. Supplemental annuity benefits you repaid in 2025 for an earlier year or for an unknown year are shown in box 8.

Box 7—Total Gross Paid. This is the sum of boxes 4, 5, and 6. The amount represents the total pension paid in 2025. Include this amount on Form 1040, 1040-SR, or 1040-NR, line 5a.

Box 8—Repayments. This amount represents any NSSEB, tier 2 benefit, VDB, and supplemental annuity

8 Publication 575 (2025)

benefit you repaid to the RRB in 2025 for years before 2025 or for unknown years. The amount shown in this box hasn’t been deducted from the amounts shown in boxes 4, 5, and 6. It only includes repayments of benefits that were taxable to you. This means it only includes repayments in 2025 of NSSEB paid after 1985, tier 2 benefits and VDB paid after 1983, and supplemental annuity benefits paid in any year. If you included the benefits in your income in the year you received them, you may be able to deduct the repaid amount. For more information about repayments, see Repayment of benefits received in an ear- lier year , later.

You may have repaid an overpayment of benefits

TIP by returning a payment, by making a payment, or

by having an amount withheld from your railroad retirement annuity payment.

Box 9—Federal Income Tax Withheld. This is the total federal income tax withheld from your NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit. Include this on your income tax return as tax withheld. If you are a nonresident alien and your tax withholding rate and/or country of legal residence changed during 2025, you will receive more than one Form RRB-1099-R for 2025. Determine the total amount of U.S. federal income tax withheld from your 2025 RRB NSSEB, tier 2, VDB, and supplemental annuity payments by adding the amounts in box 9 of all original 2025 Forms RRB-1099-R, or the latest corrected or duplicate Forms RRB-1099-R you receive.

Box 10—Rate of Tax. If you are a nonresident alien, an entry in this box indicates the rate at which tax was withheld on the NSSEB, tier 2, VDB, and supplemental annuity payments that were paid to you in 2025. If you are a nonresident alien whose tax was withheld at more than one rate during 2025, you will receive a separate Form RRB-1099-R for each rate change during 2025. If you are taxed as a U.S. citizen or resident alien, this box doesn’t apply to you.

Box 11—Country. If you are a nonresident alien, an entry in this box indicates the country of which you were a resident for tax purposes at the time you received railroad retirement payments in 2025. If you are a nonresident alien who was a resident of more than one country during 2025, you will receive a separate Form RRB-1099-R for each country of residence during 2025. If you are taxed as a U.S. citizen or resident alien, this box doesn’t apply to you.

Box 12—Medicare Premium Total. This is for information purposes only. The amount shown in this box represents the total amount of Medicare Part B premiums deducted from your railroad retirement annuity payments in 2025. Medicare premium refunds aren’t included in the Medicare total. The Medicare total is normally shown on Form RRB-1099 (if you are a citizen or resident alien of the United States) or Form RRB-1042S (if you are a nonresident alien). However, if Form RRB-1099 or Form RRB-1042S isn’t required for 2025, then this total will be shown on Form RRB-1099-R. If your Medicare premiums were deducted from your social security benefits, paid by

a third party, refunded to you, and/or you paid the premiums by direct billing, your Medicare total won’t be shown in this box.

Repayment of benefits received in an earlier year. If you had to repay any railroad retirement benefits that you had included in your income in an earlier year because at that time you thought you had an unrestricted right to it, you can deduct the amount you repaid in the year in which you repaid it.

However, if you repaid $3,000 or less, for tax years beginning after 2017, miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit are suspended and therefore not deductible on Schedule A (Form 1040). If you repaid more than $3,000 in 2025, you can either take a deduction for the amount repaid on Schedule A (Form 1040), line 16, or you can take a credit against your tax. For more information, see Repayments in Pub. 525.