Updated
March 12, 2010
For
Release January 19, 2010
Norfolk Southern Hiring Carmen
The Brotherhood Railway Carmen
Division of TCU has received notice from Norfolk
Southern they would like to fill Carmen vacancies
at several locations on their system. There is one
Carman position open at the following locations:
Spartanburg, South Carolina, Huntingburg, Indiana,
Lafayette, Indiana and Moberly, Missouri.
Additionally, there are three open positions at
Chattanooga, Tennessee and Chicago, Illinois.
Update: January 22, 2010 --
Two more Carmen vacancies have been added to the
list of open positions to fill at Enola,
Pennsylvania.
Update: January 31, 2010 -- Six additional
Carmen vacancies,
along with two Firemen & Oiler positions
are open at Norfolk, Virginia.
Update: February 1, 2010 -- One additional
Carman vacancy is now open at Chicago, Illinois.
Update: February 25, 2010 -- Six additional
Carmen vacancies are open at Sheffield, Alabama.
Update: March 6, 2010 -- One Carman vacancy
is now open at Greensboro, North Carolina.
Update: March 12, 2010 -- One Carman
vacancy is open at Meridian, Mississippi.
Note: Student Carmen will also be
considered for the positions listed above.
Any Carman or Student Carman member of TCU interested in any of
these open Carmen positions should send an email
with their name, employee number, address, and a
contact phone number to
Roger Cain,
International Representative, TCU Unit #200.
Fraternally yours,
Roger Cain
International Representative
For
Release February 26, 2010
AFL-CIO Calls on Whirlpool
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 |
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AFL-CIO President Richard
Trumka will deliver more
than 65,000 petitions to
Whirlpool Corp. management
in Evansville, Ind., today.
You know Whirlpool—the
company that is shutting
down the Evansville
refrigerator plant, laying
off 1,100 workers, sending
jobs to Mexico, taking
taxpayers’ economic recovery
money—and now warning
workers not to participate
in today’s protest.
You don’t have to be in
Evansville today to show
your support for the
workers, mostly IUE-CWA
members, whose jobs are at
stake. Take these three
steps now:
1. Call Whirlpool Corp. toll
free right now at
1-800-705-7083.
Tell the company: Keep It
Made in America and Save Our
Jobs.
Here are some additional
talking points for your
call:
-
Despite enjoying healthy
profits and getting more
than $19 million in
federal economic recovery
funds, Whirlpool plans to
start closing its
Evansville, Ind.,
refrigerator plant on
March 26.
-
Whirlpool will ship
production of these
refrigerators to
Mexico, costing us 1,100
good, local,
American jobs.
-
The pain of the plant
closing will be felt not
just by the working
families that lose jobs,
but also by local
businesses, congregations
and community
organizations.
-
Whirlpool isn’t just
abandoning its workers.
It’s abandoning
Evansville.
2. On Facebook?
Share this story in
solidarity with Evansville
Whirlpool workers on
Facebook.
3. On Twitter?
Sign our act.ly petition to
Whirlpool.
Thank you for your support
and I know the proud IUE-CWA
workers in Evansville are
truly grateful for all you
have done.
Marc Laitin
AFL-CIO Online Mobilization
Coordinator |
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For
Release February 6, 2010
New Carmen's Executive Council Member
Rockville, Maryland -- Carmen
General President Richard Johnson has appointed
International Representative Roger Cain to the
Brotherhood Railway Carmen's Executive Council.
Brother Cain will fill the remainder of a
five-year term, replacing Jack Wright who recently
retired.
For
Release December 18, 2009
Kevin Mitchell Elected Local Chairman
Fort Wayne, Indiana -- At the
Lodge's December meeting, Brother Kevin Mitchell
was elected by acclimation to the office of Local
Chairman - Delegate of Lodge 6760. Local Chairman
Mitchell assumed this office after President Phil
Amadon confirmed the nomination and one vote cast
by acclimation. Kevin has been serving as the
Acting Local Chairman since September when the
office was vacated due to the promotion of Past
Local Chairman Steve Wilhelm. Kevin Mitchell
becomes the twelfth Local Chairman in the Lodge's
117-year history. Kevin is a hard working
individual, who has dedicated his energy for the
advancement of the Brotherhood.
For
Release December 18, 2009
Retirements and Changes at TCU in 2010
Rockville, Maryland -- TCU
International President Bob Scardelletti announced
several staff changes at TCU Headquarters to
become effective January 1, 2010. “This New Year
brings about some changes, TCU is saying goodbye
to great leaders and lifelong union activists, TCU
wishes everyone success in their new endeavors,”
said Scardelletti.
International Secretary-Treasurer Danny
Biggs and International Vice-President
and National Legislative Director Bob
Davis will retire effective December 31,
2009. International Vice-President
Russell C. Oathout has been elected by
the TCU Executive Council to become our new
International Secretary-Treasurer. International
Representative Ron Kloos has been
elected to fill the vacancy created by Bob Davis’s
retirement and will become International
Vice-President and National Legislative Director.
Both will officially assume their duties January
1, 2010.
International Representative Lenny Bauman
will retire on December 31st. Assistant
International Representative Daryl Burnett
will fill the vacancy and will be appointed
International Representative effective January 1,
2010.
Assistant International Representative
Gary Campbell will retire December 31st.
Ricky Brown will fill the vacancy
and will be appointed International Representative
effective January 1, 2010.
International Representative Jack Wright
retired October 31st and Assistant International
Representative Roger Cain filled
this vacancy and was appointed International
Representative. Steve Wilhelm
filled the vacancy of Roger Cain and was appointed
Assistant International Representative.
Assistant International Representative
Bill Raia will retire on December 31st
and Assistant International Representative
Merrill Hughs was moved on November 1st
to the jurisdiction of unit 600.
Assistant National Legislative Director
Tony Padilla will retire December 31st
and Mark Taylor will become
Assistant National Legislative Director effective
January 1, 2010.
Other changes within TCU include the retirements
of Mitch Kraus, TCU General
Counsel; LuAnn Davis, TCU
Controller; Nick Stewart, Senior
Executive Director of Social Services and
Fran Monard, Administrative Assistant.
For
Release December 11, 2009
IST Danny Biggs Retires
Rockville, Maryland --
International Secretary-Treasurer Danny Biggs will
retire effective December 31, 2009.
This is to advise that Brother Russell C. Oathout
has been elected by the TCU/IAM
Executive Council to fill the vacancy created by
Brother Biggs' retirement.
Therefore, effective January 1, 2010, Brother
Oathout will officially assume the duties
of International Secretary-Treasurer for our
union.
Robert A. Scardelletti
International President
For
Release December 1, 2009
Carman Jim Corn Retires
|
Huntingburg, Indiana -- Jim Corn retired
December 1, 2009, after a 39-year career.
Brother Corn worked at Huntingburg Indiana
train yard. He is shown in the photo to the
right receiving a retirement gift from the
Lodge. |
 |
For
Release November 16, 2009
TCU Carmen Serve Section 6 Notice
on Rail Carriers
Rockville, Maryland
-- On November 16th, 2009, TCU/IAM Served Section
6 Notice to the NCCC as the bargaining
representative of the rail carriers for National
Negotiation. Read the full report in our
Online Library.
For
Release November 2, 2009
Section 6 Notice Served on Carmen
In National Handling
Rockville, Maryland
-- On November 2, 2009, the National Carriers’
Conference Committee (NCCC) served National
Section Six Notices on TCU Carmen and Clerks.
TCU’s Clerical and Carmen Notices are in the
process of being finalized, and will be served on
November 16, 2009, in coordination with several
other rail unions.
The Carmen and Clerical national rail contracts
with the railroads represented by the NCCC become
amendable on January 1, 2010.
Railroads participating in national handling are
shown in Attachments A of the carriers’ notices.
In addition to the carriers that have
traditionally participated in national handling,
such as BNSF, CSX, Kansas City Southern, Norfolk
Southern, and Union Pacific, this time Soo Line
has also elected to negotiate nationally.
Click here
to view the Carrier’s Carmen Section 6 Notice.
For Release September 6, 2009
Lodge 6760 Local Chairman Steve Wilhelm
Appointed to an International Office
Rockville, Maryland -- TCU Lodge 6760 Local
Chairman Steve Wilhelm has been appointed to the
office of Assistant International Representative
by Carmen Division General President Richard A.
Johnson. The announcement was made September 6,
2009. Steve Wilhelm will assume the office held by
Roger Cain. Brother Cain will be promoted to
International Representative of Unit 200 upon the
retirement of Jack Wright. Both promotions are
effective November 1, 2009. . .
Read the full story.
Brotherhood Railway Carmen
and TCU Grand Lodge Convention
Las Vegas, Nevada -- Monday, July
27, The Carmen Division of TCU held its Convention
and Tuesday, July 28, TCU began its 33rd Grand
Lodge Convention. Daily updates of the proceedings
are available at our Online Library,
Volume 2.
For Release July 9, 2009
Local Chairman Steve Wilhelm
Appoints New Protective Committee Members
Lodge 6760 announced the
appointments of two Local Protective Committee
Members. Gary Bartee will assist Don Roe
representing Lodge members at Portsmouth, Ohio and
Chris Hiser has been appointed to fill the vacancy
created due to the upcoming retirement of Paul
Jackson at Louisville, Kentucky. Both appointments
become effective this month announced Local
Chairman Steve Wilhelm. Brother Bartee replaces
James Gambill, who has been on the Protective
Committee, representing members at Columbus and
Portsmouth, Ohio since 2000. Brother Bartee also
serves as the Lodge Sergeant At
Arms.
Chris Hiser, has trained under
Vice Local Chairman Paul Jackson for several
years. With Brother Jackson's retirement looming,
it is fitting to advance Brother Hiser to the
office of Vice Local Chairman at Louisville. Paul
Jackson has served on the protective committee
since Louisville merged in the Lodge in 2000.
Prior to that Paul was Local Chairman at the
Louisville Lodge for many years. Paul's service
and dedication to the Lodge will be missed.
Both new officers are young and
have demonstrated interest in the union movement
since they were hired. Lodge 6760, has a 10-member
Local Protective Committee, by far the largest of
any BRC Lodge representing members on Norfolk
Southern.
The officers and members of Lodge
6760 wish to congratulate Brothers Gary Bartee and
Chris Hiser for their promotions as Vice Local
Chairmen.
For Release April 18, 2009
Railroad Retirement Board
Information Conference
Indianapolis,
Indiana - The U.S. Railroad Retirement Board will
host an informational conference for all railroad
union officers, members and their spouses on
Friday, June 5, 2009, from 8:30 AM to 12:30 PM, at LaQuinta Inn & Suites, 5120 Victory Drive (I-465 &
Emerson Avenue), Indianapolis, Indiana 46203,
phone 317-783-7751. Registration begins at 8:00
AM. Attendees may request a retirement annuity
estimate if you have 120 months of railroad
service, or 60 months service after 1995, by
pre-registering prior to May 5, 2009. Pre-register
by calling the Indianapolis office at
877-772-5772, Monday through Friday 9:00 AM to
3:30 PM. or download the application form
here.
For Release April 8, 2009
Lodge 6760 Hosting an Educational Seminar
Fort Wayne, Indiana - TCU Lodge 6760 will hold an
educational seminar for officers on Wednesday, May
20, 2009. This seminar is mandatory for newly
appointed Local Protective Committee Members of
the Lodge.
We are also inviting representatives from any TCU
Lodge that would like to attend. Obviously, each
lodge must cover the expenses of their
representative to attend, however, I will be happy
to make a hotel reservation for you, in your
name. Lodge 6760 will also provide lunch and a
dinner on May 20th.
Attendees should plan on arriving Tuesday
afternoon or evening, May 19. A reception will be
held that evening around 6:00 PM. Bring a
notebook and something to write with.
The seminar will be held at Rack and Helen's, 525
Broadway Street, New Haven, Indiana 46774, phone
749-5396.
Reservations must be made early, so please RSVP as
soon as possible by contacting
Steve Wilhelm,
Local Chairman.
Topics to be covered include:
Furloughed employees
Retirement
NS Medical Department
New Student Carman Agreement
FELA - Keynote address by Robert Pless, Legal
Investigator, representing the C. Marshall Friedman
Law Firm
Lodge 6760 Website
START
Fraternally,
Steve Wilhelm
For Release February 9, 2009
Tax Preparation for Railroad Employees
The following questions and answers describe the
tax statements issued by the Railroad Retirement
Board (RRB) each January for Federal income tax
purposes. Railroad retirement beneficiaries
needing information about these statements, or
about tax withholding from their benefits, should
contact the nearest office of the RRB. For further
Federal income tax information, railroad
retirement beneficiaries should contact the
nearest office of the
Internal Revenue Service (IRS).
1. How are the
annuities paid under the Railroad Retirement Act
treated under the Federal income tax laws?
A railroad retirement annuity is a single payment
comprised of one or more of the following
components, depending on the annuitant’s age, the
type of annuity being paid, and eligibility
requirements: a Social Security Equivalent Benefit
(SSEB) portion of tier I, a Non-Social Security
Equivalent Benefit (NSSEB) portion of tier I, a
tier II benefit, a vested dual benefit, and a
supplemental annuity.
In most cases, part of a railroad retirement
annuity is treated like a social security benefit
for Federal income tax purposes, while other parts
of the annuity are treated like private pensions
for tax purposes. Consequently, most annuitants
are sent two tax statements from the RRB each
January, even though they receive only a single
annuity payment each month.
2. Which
railroad retirement benefits are treated as social
security benefits for Federal income tax purposes?
The SSEB portion of tier I (the part of a railroad
retirement annuity equivalent to a social security
benefit based on comparable earnings) is treated
for Federal income tax purposes the same way as a
social security benefit. The amount of these
benefits that may be subject to Federal income
tax, if any, depends on the beneficiary's income.
If taxable pensions, wages, interest, dividends,
and other taxable income, plus tax-exempt interest
income, plus half of the amount of the social
security equivalent benefit payments exceed:
- $25,000 for an individual, $32,000 for a
married couple filing jointly, and zero for a
married individual who files separately but
lived with his or her spouse any part of the
year, up to 50 percent of these railroad
retirement benefit payments may be considered
taxable income;
- $34,000 for an individual, $44,000 for a
married couple filing jointly, and zero for a
married individual who files separately but
lived with his or her spouse any part of the
year, up to
85 percent of these benefits may be taxable
income.
3. Which
railroad retirement benefits are treated like
private pensions for Federal income tax purposes?
The NSSEB portion of tier I, tier II benefits,
vested dual benefits, and supplemental annuities
are all treated like private pensions for Federal
income tax purposes. In some cases, primarily
those in which early retirement benefits are
payable to retired employees and spouses between
ages 60 and 62, some occupational disability
benefits, and other categories of unique RRB
entitlements, the entire annuity may be treated
like a private pension. This is because social
security benefits based on age and service are not
payable before age 62, social security disability
benefit entitlement requires total disability, and
the Social Security Administration does not pay
some categories of beneficiaries paid by the RRB.
4. What
information is shown on the railroad retirement
tax statements sent to annuitants in January?
One statement, the blue and white Form RRB-1099
for U.S. citizens or residents (or black and white
Form RRB-1042S for nonresident aliens), shows the
SSEB portion of tier I or special minimum guaranty
payments made during the tax year, the amount of
any such benefits that an annuitant may have
repaid to the RRB during the tax year, and the net
amount of these payments after subtracting the
repaid amount. The amount of any offset for
workers' compensation and the amount of Federal
income tax withheld from these payments are also
shown. Illustrations and explanations of items
found on Form RRB-1099 and Form RRB-1042S can be
found in IRS Publication 915,
Social
Security and Equivalent Railroad Retirement
Benefits.
The other statement, the green and white Form
RRB-1099-R (for both U.S. citizens and nonresident
aliens), shows the NSSEB portion of tier I, tier
II, vested dual benefit, and supplemental annuity
paid to the annuitant during the tax year, and may
show an employee contribution amount.
The NSSEB
portion of tier I along with tier II are
considered contributory pension amounts and are
shown as a single combined amount in the
Contributory Amount Paid box (Item 4) on the
statement. The vested dual benefit and
supplemental annuity are considered
noncontributory pension amounts and are shown as
separate items on the statement. The total
gross paid amount shown on Form RRB-1099-R is the
sum of the NSSEB portion of tier I, tier II,
vested dual benefit and supplemental annuity
payments. Also shown is the amount of Federal
income tax withheld from these payments. The
statement also shows the amount of any of these
prior year benefits repaid by the annuitant to the
RRB during the tax year. This amount is not
subtracted from the gross amounts shown because
its treatment depends on the years to which the
repayment applies and its taxability in those
years. To determine the year or years to which the
repayment applies, annuitants should contact the
RRB. Illustrations and explanations of items found
on Form RRB-1099-R can be found in IRS Publication
575, Pension
and Annuity Income.
If the annuitant is taxed as a nonresident alien
of the United States, Form RRB-1042S and/or Form
RRB-1099-R will show the rate of tax withholding
(0 percent, 15 percent or 30 percent) and country
of residence for income tax purposes. Nonresident
aliens may receive more than one set of original
tax statement Forms RRB-1042S and/or RRB-1099-R in
a tax year if there was a change in the country of
residence for income tax purposes, or a change in
the rate of income tax applied to annuity
payments. Nonresident aliens who resided in the
United States for part of a tax year may receive a
set of original U.S. citizen tax statement Forms
RRB-1099 and/or RRB-1099-R and one or more sets of
nonresident alien tax statement Forms RRB-1042S
and/or RRB-1099-R.
The total Part B Medicare premiums deducted from
the railroad retirement annuity may also be shown
on either Form RRB-1099 (Form RRB-1042S for
nonresident aliens) or Form RRB-1099-R. Medicare
premiums deducted from social security benefits
paid by the RRB, paid by a third party, or paid
through direct billing are not shown on RRB-issued
tax statements.
Copy B and/or Copy 2 of Form RRB-1099-R must be
submitted with the annuitant’s tax return.
Annuitants should retain copy C of all statements
for their records, especially if they may be
required to verify their income in connection with
other Government programs.
5. What is the
significance of the employee contribution amount?
For railroad retirement annuitants, the employee
contribution amount is considered the amount of
railroad retirement payroll taxes paid by the
employee that exceeds the amount that would have
been paid in social security taxes if the
employee’s railroad service had been covered under
the Social Security Act. The employee contribution
amount is referred to by the IRS as an employee’s
investment, or cost, in the contract. An employee
contribution amount is
not a
payment or income received during the tax year.
Only employee and survivor annuitants may have an
employee contribution amount shown in Item 3 of
their Form RRB-1099-R.
The contributory amount paid (NSSEB portion of
tier I and/or tier II) is considered income and is
reported to the IRS. The contributory amount paid
is either fully taxable or partially taxable
depending on whether the employee contribution
amount has been used to compute a tax-free
(nontaxable) portion of the contributory amount
paid. If no
employee contribution amount is shown on Form
RRB-1099-R, then the contributory amount paid is
fully taxable.
The use and recovery of the employee contribution
amount is important for annuitants since it
affects the amount of taxable income to be
reported on income tax returns. There is a tax
savings advantage in using (recovering) employee
contributions since it may reduce the taxability
of the contributory amount paid and in turn the
amount of taxable income.
Annuitants should refer to IRS Publication 575,
Pension and Annuity Income, and Publication 939,
General Rule
for Pensions and Annuities, for more
information concerning the tax treatment of the
contributory amount paid (see items 6 and 7 below)
and use of the employee contribution amount.
6. If an
employee contribution amount is shown on my Form
RRB-1099-R, may I use the entire amount?
The employee contribution amount shown is
attributable to the railroad retirement account
number. This means that the employee contribution
amount must be shared by all eligible annuitants
under that same railroad retirement account
number.
If an employee contribution amount is shown on
your Form RRB-1099-R and your annuity beginning
date is July 2, 1986, or later, you may be able to
use some or all of the employee contribution
amount shown to compute the nontaxable (tax-free)
amount of your contributory amount paid.
Therefore, your contributory amount paid and total
gross paid shown on your Form RRB-1099-R may be
partially taxable.
If an employee contribution amount is
not
shown on your Form RRB-1099-R, you
cannot
use or share the employee contribution amount.
Therefore, your contributory amount paid and total
gross paid shown on your Form RRB-1099-R are fully
taxable.
When more than one annuitant is or was entitled to
a contributory amount paid under the same railroad
retirement account number, any eligible annuitants
may not
use the entire employee contribution amount shown
on their Form RRB-1099-R for themselves. They must
first determine the amount of the total employee
contribution amount they are individually entitled
to use. That means determining:
-
The portion of the total employee contribution
amount still potentially available for use, and
-
The portion of that amount that must be shared
by those eligible annuitants currently receiving
contributory amounts paid.
7. How are
contributory and noncontributory pension amounts
taxed?
Amounts shown on Form RRB-1099-R are treated like
private pensions and taxed either as contributory
pension amounts or as noncontributory pension
amounts. The NSSEB portion of tier I and tier II
(shown as the contributory amount paid on the
statement) are contributory pension amounts.
Contributory pension amounts may be fully taxable
or partially taxable depending on the presence and
use (recovery) of the employee contribution
amount. Vested dual benefits and supplemental
annuities are considered noncontributory pension
amounts. Noncontributory pension amounts are
always fully taxable and do not involve the use of
the employee contribution amount.
For annuitants with annuity beginning dates before
July 2, 1986,
the contributory amount paid is fully
taxable. These annuitants
cannot
use the employee contribution amount, even if the
amount is shown on Form RRB-1099-R, to compute a
nontaxable amount of their contributory amount
paid because their employee contribution amount
has been fully recovered. Since the contributory
amount paid is fully taxable, the total gross
pension paid in Item 7 of Form RRB-1099-R is fully
taxable.
For annuitants with annuity beginning dates from
July 2, 1986,
through December 31, 1986, the contributory
amount paid may be partially nontaxable for the
life of the annuity. These annuitants may be able
to use some or all of the employee contribution
amount to compute a nontaxable contributory amount
paid. Once that nontaxable amount is computed, it
does not need to be recomputed and can be used for
each tax year unless there is a change in the
employee contribution amount, annuity beginning
date, date of birth used to determine life
expectancy, or the number of eligible annuitants
receiving contributory amounts paid. Therefore,
the contributory amount paid in Item 4 and the
total gross pension paid in Item 7 of Form
RRB-1099-R may be partially taxable.
For annuitants with annuity beginning dates
effective
January 1, 1987, and later, the
contributory amount paid may be partially
nontaxable for a specified period of time based on
life expectancy as determined by IRS actuarial
tables. These annuitants may use some or all of
the employee contribution amount to compute the
nontaxable amount of their contributory amount
paid. Once that nontaxable amount is computed, it
does not need to be recomputed and can be used for
each tax year unless there is a change in the
employee contribution amount, annuity beginning
date, date of birth used to determine life
expectancy, or the number of eligible annuitants
receiving contributory amounts paid. Therefore,
the contributory amount paid in Item 4 and the
total gross pension paid in Item 7 of Form
RRB-1099-R may be partially taxable.
However, once
the specified life expectancy is met, the employee
contribution amount is considered fully recovered,
and the contributory amount paid and total gross
pension paid are both fully taxable.
The contributory amounts paid of disabled employee
annuitants
under minimum retirement age are fully
taxable and these annuitants
cannot
use the employee contribution amount. Therefore,
the contributory amount paid in Item 4 and the
total gross pension paid in Item 7 of Form
RRB-1099-R are fully taxable. (Minimum retirement
age is generally the age at which individuals
could retire based on age and service, which is
age 60 with 30 or more years of railroad service
or age 62 with less than 30 years of railroad
service.)
However, once the disabled employee annuitant
reaches minimum retirement age, the annuitant may
use the employee contribution amount shown on Form
RRB-1099-R to compute the nontaxable amount of his
or her contributory amount paid.
The RRB does not calculate the nontaxable amount
of the contributory amount paid for annuitants.
Annuitants should contact the IRS or their own tax
preparer for assistance in calculating the
nontaxable amount of their contributory amount
paid. For more information on the tax treatment of
the contributory amount paid, vested dual
benefits, supplemental annuities, the employee
contribution amount, and how to use the IRS
actuarial tables, annuitants should refer to IRS
Publication 939,
General Rule
for Pensions and Annuities,
and IRS Publication
575,
Pension and Annuity Income.
8. Does Form
RRB-1099-R show the taxable amount of any
contributory railroad retirement benefits or just
the total amount of such benefits paid during the
tax year?
Form RRB-1099-R shows the
total
amount of any contributory railroad retirement
benefits (NSSEB and tier II) paid during the tax
year. The RRB does
not
calculate the taxable amounts. It is up to the
annuitant to determine the taxable and nontaxable
(tax-free) amounts of the contributory amount paid
using the employee contribution amount.
9. Can an
employee contribution amount change?
Yes. The employee contribution amount shown on
Form RRB-1099-R is based on the latest railroad
service and earnings information available on the
RRB’s records. Railroad service and earnings
information (and the corresponding employee
contribution amount) often changes in the first
year after an employee retires from railroad
service. That is when the employee’s final
railroad service and earnings information is
furnished to the RRB by his or her employer. As a
result, the employee contribution amount shown on
the most recent Form RRB-1099-R may have increased
or decreased from a previously-issued Form
RRB-1099-R.
Any change in an employee contribution amount is
fully retroactive to the railroad retirement
annuity beginning date. Therefore, the nontaxable
amount of the contributory amount paid should be
recomputed. This could affect the taxable amounts
reported to the IRS on prior income tax returns.
Generally, an increase in the employee
contribution amount is advantageous, as it will
yield a larger tax-free amount. However, a
decrease in the employee contribution amount may
be disadvantageous since it may result in an
increased tax liability. In any case, annuitants
should determine if any change in their employee
contribution amount would require them to file
original or amended Federal income tax returns for
prior tax years.
10. What if a
person receives social security as well as
railroad retirement benefits?
Railroad retirement annuitants who also received
social security benefits during the tax year
receive a Form SSA-1099 (or Form SSA-1042S if they
are nonresident aliens) from the Social Security
Administration. They should add the net social
security equivalent or special guaranty amount
shown on Form RRB-1099 (or Form RRB-1042S) to the
net social security income amount shown on Form
SSA-1099 (or Form SSA-1042S) to get the correct
total amount of these benefits. They should then
enter this total on the Social Security Benefits
Worksheet in the instructions for Form 1040 or
1040A to determine if part of their social
security and railroad retirement social security
equivalent benefits is taxable income.
Additional information on the taxability of these
benefits can be found in IRS Publication 915,
Social
Security and Equivalent Railroad Retirement
Benefits.
11. Are the
residual lump sums, lump-sum death payments or
separation allowance lump-sum amounts paid by the
RRB subject to Federal income tax?
No. These amounts are nontaxable and are not
subject to Federal income tax. The RRB does not
report these amounts on statements.
12. If an
annuity was due but unpaid at the time of an
annuitant’s death, it maybe payable to another
person. Would that person be subject to Federal
income tax on this annuity?
Yes, if the deceased annuitant would have had to
pay Federal income tax on the benefit. The taxable
amount of the annuity is reported to the IRS and
on Form RRB-1099 (or Form RRB-1042S) or Form
RRB-1099-R, as appropriate, which is sent to the
person who received the annuity.
13. Are
Federal income taxes withheld from railroad
retirement annuities?
Yes, and the amounts withheld are shown on the
statements issued by the RRB each year. However,
an annuitant may request that Federal income taxes
not be withheld, unless the annuitant is a
nonresident alien or a U.S. citizen living outside
the 50 states or Washington, D.C.
Annuitants can voluntarily choose to have Federal
income tax withheld from their SSEB payments. To
do so, they must complete IRS Form W-4V,
Voluntary
Withholding Request, and send it to the RRB.
They can choose withholding from their SSEB
payments at the following rates: 7 percent, 10
percent, 15 percent, or 25 percent.
Annuitants who are taxed as U.S. citizens and who
do not live outside the 50 states or Washington,
D.C., and wish to have Federal income taxes
withheld from their NSSEB and tier II
(contributory amount paid), vested dual benefit,
and supplemental annuity payments must complete a
tax withholding election on Form RRB W-4P,
Withholding
Certificate For Railroad Retirement Payments,
and send it to the RRB. An annuitant is
not
required to file Form RRB W-4P. If that form is
not filed, the RRB will withhold taxes only if the
combined portions of the NSSEB and tier II
(contributory amount paid), vested dual benefit
and supplemental annuity payments are equal to or
greater than $1,584.51. In that case, the RRB
withholds taxes as if the annuitant were married
and claiming three allowances.
14. How is tax
withholding applied to the railroad retirement
benefits of nonresident aliens?
A nonresident alien is a person who is neither a
citizen nor a resident of the United States. Under
the Internal Revenue Code, nonresident aliens are
subject to a 30-percent tax on income from sources
within the United States not connected to a U.S.
trade or business. The 30-percent rate applies to
all annuity payments exceeding social security
equivalent payments and to 85 percent of the
annuity portion treated as a social security
benefit. The Internal Revenue Code also requires
the RRB to withhold the tax. The tax can be at a
rate lower than 30 percent or can be eliminated
entirely if a tax treaty between the United States
and the country of residence provides such an
exemption, and the nonresident alien completes and
sends Form RRB-1001,
Nonresident
Questionnaire, to the RRB. Form RRB-1001
secures citizenship, residency and tax treaty
claim information for nonresident beneficiaries
(nonresident aliens or U.S. citizens residing
outside the United States).
Form RRB-1001 is sent by the RRB to nonresident
aliens every three years to renew the claim for a
tax treaty exemption.
Failure by a
nonresident alien to complete Form RRB-1001 will
cause loss of the exemption until the exemption is
renewed. Such renewals have no
retroactivity. Also, a nonresident alien must
include his or her United States taxpayer
identifying number on Form RRB-1001. Otherwise,
any tax treaty exemption claimed on the form is
not valid. The majority of nonresident aliens
receiving annuities from the RRB are citizens of
Canada, which has a tax treaty with the United
States.
If a Canadian citizen claims an exemption under
the tax treaty, no tax is withheld from the SSEB
portion of tier I and a tax withholding rate of 15
percent is applied to the benefit portions treated
like pension payments.
Additional information concerning the taxation of
nonresident aliens can be found in IRS Publication
519, U.S. Tax
Guide for Aliens.
15. Are
unemployment benefits paid under the Railroad
Unemployment Insurance Act subject to Federal
income tax?
All unemployment benefit payments are subject to
Federal income tax. Each January the RRB sends
Form 1099-G to individuals, showing the total
amount of railroad unemployment benefits paid
during the previous year.
16. Are
sickness benefits paid by the RRB subject to
Federal income tax?
Sickness benefits paid by the RRB, except for
sickness benefits paid for on-the-job injuries,
are subject to Federal income tax under the same
limitations and conditions that apply to the
taxation of sick pay received by workers in other
industries. Each January the RRB sends Form W-2 to
affected beneficiaries. This form shows the amount
of sickness benefits that each beneficiary should
include in his or her taxable income.
17. Does the
RRB withhold Federal income tax from unemployment
and sickness benefits?
The RRB withholds Federal income tax from
unemployment and sickness benefits only if
requested to do so by the beneficiary. A
beneficiary can request withholding of 10 percent
of his or her unemployment benefits by filing IRS
Form W-4V,
Voluntary Withholding Request, with the RRB.
A beneficiary can request withholding from
sickness benefits by filing IRS Form W-4S,
Request for
Federal Income Tax Withholding from Sick Pay.
18. Are
railroad retirement and railroad unemployment and
sickness benefits paid by the RRB subject to State
income taxes?
The Railroad Retirement and Railroad Unemployment
Insurance Acts specifically exempt these benefits
from State income taxes.
19. Can a
railroad employee claim a tax credit on his or her
Federal income tax return if the employer withheld
excess railroad retirement taxes during the year?
If any one railroad employer withheld more than
the annual maximum amount, the employee must ask
that employer to refund the excess. It cannot be
claimed on the employee's return.
20. Can a
railroad employee working two jobs during the year
get a tax credit if excess retirement payroll
taxes were withheld by the employers?
Railroad employees who also worked for a
nonrailroad social security covered employer in
the same year may, under certain circumstances,
receive a tax credit equivalent to any excess
social security taxes withheld.
Employees who worked for two or more railroads
during the year, or who had tier I taxes withheld
from their RRB sickness benefits in addition to
their railroad earnings, may be eligible for a tax
credit of any excess
tier I or tier II railroad retirement taxes
withheld. The amount of tier I taxes withheld from
sickness benefits paid by the RRB is shown on Form
W-2 issued to affected beneficiaries. Employees
who had tier I taxes withheld from their
supplemental sickness benefits (benefits paid
under an RRB-approved nongovernmental sickness
insurance plan, such as a supplemental sickness
benefit plan established by a railroad) may also
be eligible for a tax credit of any excess tier I
tax.
Such tax credits may be claimed on an employee's
Federal income tax return.
Employees who worked for two or more railroads,
received sickness benefits, or had both railroad
retirement and social security taxes withheld from
their earnings should see IRS Publication 505,
Tax
Withholding and Estimated Tax, for
information on how to figure any excess railroad
retirement or social security tax withheld.
For Release December 6, 2008
New Student Training Agreement
TCU International
Representative Jack Wright announced a new student
training agreement has been negotiated for Student
Carmen employed by Norfolk Southern. The agreement
became effective November 1, 2008. a copy of the
agreement and related documents are available in the
Lodge's Online Library, Volume 2.
For Release October 26, 2008
Lodge 6760 Changing Web Host Provider
Fort Wayne, Indiana -
The Lodge has been informed that effective October
31, 2008, one of our Web host providers is going out
of business. This is unfortunate for the company and
for Lodge 6760. What it means to our viewers is 43
Web pages on this site must be moved to our other
provider's site, which is not difficult. What is
time consuming is to re-link all of the pages
together so the site operates properly. We are
working on this project, however, it will not be
complete by the time the host provider terminates
service. Until we complete the project you may
encounter dead links on our site over the next
several weeks. The pages that are viewed the most
will be transferred and updated first. We apologize
for any inconvenience this may cause you.
Thank you for your
patience.
For Release September 4, 2008
Educational Seminars
Presented by TCU Lodge 6760
Underwritten by the Law Firm of C. Marshall Friedman
Railroad Union members and their spouses are
invited to attend one of two educational seminars at
the Ramada Inn, 711 Second Street, Portsmouth, Ohio,
on Tuesday, September 23, 2008. The first session
begins with a luncheon at Noon. The second session
gets under way with dinner at 5:00 PM. Speakers at
both seminars include:
- The Honorable C. Marshall Friedman, attorney
at law, specializing in injuries sustained under
the Federal Employers' Liability Act. Mr. Friedman
also serves as Rail Labor Counsel
- Donna Cross and Karin Dawson from the U.S.
Railroad Retirement Board
- Dawn Fairhurst from Aetna Insurance Company
- Literature will be provided by United Health
Care
- Ted Strickland, Governor of the state of Ohio
- Marvin Napier, Assistant General President,
Brotherhood Railway Carmen Division of TCU
- Jack Wright, International Representative,
Unit 200,
Brotherhood Railway Carmen Division of TCU
- Roger Cain, Assistant International
Representative, Unit 200,
Brotherhood Railway Carmen Division of TCU
- Phil Amadon, Lodge 6760 President
- Steve Wilhelm, Lodge 6760 Local Chairman
Railroad union members may RSVP to your local
union representative by Tuesday, September 16, 2008,
or contact Local Chairman
Steve Wilhelm.
For Release September 1, 2008
Railroad Retirement News
Railroad employees who are planning to retire
should be aware of what steps to take and what
documents are required when applying for an annuity
from the Railroad Retirement Board (RRB). Being
prepared can prevent needless delays and ensure that
payments from the RRB begin as soon as possible
after retirement. The following questions and
answers describe the application process and other
related items that retiring employees, as well as
their spouses or survivors, should be aware of.
1. How are
railroad retirement annuity applications filed?
Applications are filed through the RRB’s
field offices. Applicants may file in person or
by telephone and mail. Those filing in person may do
so at any RRB office or at one of the office’s
customer outreach program service locations.
Applicants filing by telephone receive the same
information and instructions that are provided to
those filing in person; forms requiring signatures
and other documents are then handled by mail.
The addresses and phone numbers of all the RRB’s
field offices are available on the agency’s Web site
at www.rrb.gov or by calling the toll-free RRB Help
Line at 1-800-808-0772. The RRB Help Line is an
automated telephone service available 24 hours a
day, 7 days a week. RRB field offices are open to
the public from 9:00 a.m. to 3:30 p.m., Monday
through Friday, except on Federal holidays.
2. Can an
application be filed prior to a person’s actual
retirement date?
The RRB accepts annuity applications up to 3 months
in advance of an annuity beginning date, which
allows the RRB to complete the processing of most
new claims by a person’s retirement date. An
employee can be in compensated service while filing
a disability application provided that the
compensated service terminates either before the
annuity beginning date or before the end of the
3-month period. When an employee files a disability
application while still in compensated service, it
will be necessary to provide a specific ending date
of the compensation. Compensated service includes
not only compensation with respect to active service
performed by an employee for an employer, but also
includes pay for time lost, wage continuation
payments, certain employee protection payments and
any other payment for which the employee will
receive additional creditable service.
To expedite the filing process, applicants should
contact their local RRB field office to schedule
time for a pre-retirement consultation and also to
confirm their eligibility and be advised as to the
required documents. The consultation can be
conducted in person, or by telephone, with an RRB
representative who will provide an annuity estimate,
explain a retiree’s benefit rights and
responsibilities, and answer related questions.
Railroad employees can also get estimates of their
future annuities over the Internet. Employees can
access this service, called “Retirement Planner,” by
visiting www.rrb.gov and clicking on “Benefit Online
Services” for directions on establishing an RRB
Internet Services account.
3. What are some
of the documents required with an application?
-
All applicants have
to furnish proof of their age.
-
All applicants
should be prepared to furnish the notice of any
social security benefit award or other social
security claim determination.
-
An employee may be
required to submit information regarding any other
Federal, State or local government pension for
which he or she also qualifies, as well as certain
other payments not covered by railroad retirement
or social security, such as from a non-profit
organization or from a foreign government or a
foreign employer.
-
An employee or
survivor filing for a disability annuity is
required to submit supporting medical information
from his or her treating physician, as well as any
reports or records from recent hospitalizations.
He or she may also be asked to go for one or more
specialized medical examinations. If an employee
disability applicant is receiving workers’
compensation or public disability benefits, notice
of the amount and beginning date of such payments
must be submitted.
-
An employee will
have to furnish proof of any military service
claimed.
-
A spouse, divorced
spouse or widow(er) applying for a railroad
retirement annuity must furnish proof of marriage
to the employee. A divorced spouse must furnish
proof of a final divorce from the employee, as
well as proof that any subsequent marriages have
terminated.
-
A spouse, divorced
spouse or survivor also qualified to receive a
public service pension must submit information
regarding that pension.
-
All applicants have
to provide banking information necessary for the
Direct Deposit of their benefit payments.
A booklet, “Furnishing Evidence to
Support Your Claim”
(Form RB-3), gives detailed information as to
the types of proofs that are required when filing
for an annuity, as well as sources from which these
documents can be obtained. The booklet is available
free of charge at any RRB office or at www.rrb.gov.
4. Can proofs be filed in advance of retirement?
Railroad employees are encouraged to
file proofs of their correct birth date and
their military service well in advance of
retirement. The information will be recorded and
stored electronically until they actually retire.
This will expedite the annuity application process
and avoid any delays resulting from inadequate
proofs.
If employees do not have an official record of their
birth or military service, their local RRB office
will explain how to get acceptable evidence. All
evidence brought or mailed to an RRB office will be
handled carefully and returned promptly.
5. What is the
retroactivity of a railroad retirement application?
The retroactivity of a railroad retirement annuity
application is limited to 1 year for disability
annuities and 6 months for full age annuities. There
is generally no retroactivity for reduced age
annuities.
Retroactivity of a survivor annuity application is 1
year for disabled widow(er)s and 6 months for full
retirement age widow(er)s, mothers (fathers),
children and parents. Retroactivity for widow(er)s
ages 60-61 is 6 months if it does not increase the
age reduction (this does not apply to surviving
divorced spouses or remarried widow(er)s).
Otherwise, there is generally no retroactivity for
reduced age widow(er)s’ annuities.
6. Are retiring
railroad employees required to relinquish their
rights to their railroad jobs?
An employee annuity
based on age
cannot be paid until the employee stops railroad
employment and
gives up any rights to return to work for a railroad
employer. While an annuity
based on
disability is not paid until an employee has
stopped working for a railroad, employment rights
need not be relinquished until the employee attains
full retirement age. However, in order for a
supplemental annuity to be paid by the RRB, or for
an eligible spouse to begin receiving annuity
payments, a disabled annuitant under full retirement
age must relinquish employment rights. And,
regardless of age and/or earnings, no railroad
retirement annuity is payable for any month in which
a retired or disabled employee annuitant, a spouse
annuitant or a survivor annuitant works for an
employer covered under the Railroad Retirement Act.
However, service for less than $25 a month to a
local lodge will not prevent payment of the annuity
for that month.
Railroad retirement annuitants may work in
nonrailroad employment, but benefits may be reduced
if a beneficiary under full retirement age works
after retirement and earnings exceed annual exempt
amounts. Additional earnings deductions are assessed
if a retired or disabled employee annuitant, or a
spouse annuitant, works for his or her last
pre-retirement nonrailroad employer, regardless of
age or the level of earnings.
Special restrictions also apply to any earnings by
disabled employees.
7. How soon
after filing can an applicant expect payment?
Under the RRB’s
Customer Service Plan, if you filed for a
railroad retirement employee or spouse annuity in
advance of the beginning date of the annuity, you
can expect the RRB to make a decision within 35 days
of the beginning date of the annuity. If you did not
file in advance, you can expect the RRB to make a
decision within 60 days of the date you filed your
application. If you filed for an initial survivor
annuity, you can expect the RRB to make a decision
within 60 days of the beginning date of the annuity.
If you are already receiving a spouse annuity, you
can expect a decision to be made within 30 days of
the date you filed an application for survivor
benefits. If you filed for a lump-sum benefit, you
can expect the RRB to make a decision within 60 days
of the date the RRB receives notice of the
employee’s death.
After the RRB has made its decision, you should
receive a notice of award or denial within 2 weeks.
If entitled to benefits, you can generally expect
that the payment will be deposited in your bank
account within 1 week of the RRB’s decision.
For disability annuities, processing applications is
more complex than for other benefits due to the need
to develop medical evidence. Under the Customer
Service Plan, if you filed for a disability annuity,
you can expect the RRB to make a decision within 100
days of the date your application was filed. At the
time of filing, the RRB’s field office staff will
provide you with additional information on
processing times for decisions and payments.
Of course, claims for some benefits may take longer
to handle than others if they are more complex, or
if information from other people or organizations is
needed. If this happens, the RRB will provide an
explanation and an estimate of the additional time
required to make a decision.
8. How are
railroad retirement payments made?
Persons applying for railroad retirement benefits
will be automatically enrolled in the U.S.
Treasury’s Direct Deposit Program, which
electronically transfers Federal payments into
individuals’ checking or savings accounts. Direct
Deposit waivers are, however, available to
individuals who determine that Direct Deposit would
cause a hardship, and to individuals without bank
accounts.
For Release June 20, 2008
4% Wage Increase
TCU Members in national handling will
receive a 4% general wage increase on July 1, 2008.
The increase will add about $0.92 per hour to the base
journeymen's rate of pay. In another contract
gain, there will be no increase to the employee
portion of the health and welfare payments. The final
general wage increase of the current national contract
will be 4.5% effective July 1, 2009.
For Release June 20, 2008
Call Goes Out to Honor Recent Members of the Military
TCU’s Convention will start a little over a year from
now on July 29, 2009 (with the Carmen Division
Convention taking place the day before, on July 28).
It might seem far ahead, but preparations already have
begun. Among the projects for the 2009 Convention
is our plan to pay tribute to the those among us who
are or have been recently in the military—members,
their spouses, their children and grandchildren who
are now serving or who have seen
military duty since 2004 when the last Convention took
place.
To do this properly, International President Bob
Scardelletti is calling on TCU members to send
information about their loved ones so they can be
included.
To add the name of yourself or someone in your
family who has been called to serve our country, email
the following information to
Veterans@TCUnion.org —
• The individual’s name
• His or her rank and section of the military (Army,
Navy, etc.) and where he or she is assigned to duty
• The name, local, address and email address of the
related TCU member; if that is not you yourself,
please also include your own name and address so we
can confirm the entry with you.
• The relationship of the person in the military to
the TCU member.
• A high resolution digital photo, if at all possible.
These brave men and women deserve our respect and
gratitude. They should know how proud we are of
their courage. Please help us tell the world about the
special people among us and let them know they are
part of a TCU family that cares about them, thanks
them, honors them and prays for their swift and safe
return.
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