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Case Study 1: How Benefits Are Reported to TaxpayersJacob is a retired railroad switchyard operator. Using the intake and interview sheet, the volunteer determined that Jacob received Railroad Retirement Benefits. He received Form RRB-1099 and Form RRB-1099-R. The amount from Form RRB-1099 will be added to any amount of Social Security benefits. Click here for an explanation. Tier 1 railroad retirement benefits are equal to the Social Security benefit that a railroad employee or beneficiary would have been entitled to receive under the Social Security system. These benefits are called "Social Security equivalent benefits" and, for tax purposes, are treated like Social Security benefits. They are shown on the blue Form RRB-1099. 
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Social Security Workout
Social Security and Railroad Retirement Benefits
Publication 4012, Form RRB 1099-R Distributions
Publication 4012, Form SSA 1099-R Distributions