Page 206 - Other Income for Individuals

Railroad retirement annuities

 The following types of
payments are treated as
pension or annuity income R • Tier 1 railroad retirement
and are taxable under the benefits that are more than

rules explained in Pub. 575, the social security
Pension and Annuity R equivalent benefit.
Income. • Tier 2 benefits.

A • Vested dual benefits.

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