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a tier 2 annuity payment which represents a ratable recovery of
the taxpayer’s contributions to the railroad retirement plan made
in the form of taxes. Sec. 72(b)(1), (d)(1), (r)(2).
Petitioner’s position in this case is unclear. In his
petition, he argues that the “railroad retirement pension is
subject to form 1040, line 20”; namely that it should be treated
as Social Security benefits. At trial, petitioner made a
somewhat contradictory statement that the benefits were comprised
of tier 1 benefits in the amount of $11,448, tier 2 benefits in
the amount of $7,794, and a supplemental pension of $612. Where
petitioner derived the first two amounts is unknown.
Whether petitioner received any tier 1 benefits at all is
also unclear. In general terms, the RRB uses Form RRB-1099,
Payments By the Railroad Retirement Board, to report tier 1
benefits, and Form RRB-1099-R to report tier 2 benefits. See
generally Internal Revenue Service Publication 575, Pension and
Annuity Income, and Internal Revenue Service Publication 915,
Social Security and Equivalent Railroad Retirement Benefits. In
the present case, on the same document in evidence on which the
Form RRB-1099-R was reproduced, there was also a copy of a Form
RRB-1099. This latter form was blank except for the notation
“THIS FORM NOT REQUIRED FOR YOUR 1998 TAXES”.
From the record in this case, we are unable to ascertain
whether petitioner in the first instance should have received
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