DOT/Railroad Employee Tax Filing Checklist

DOT/Railroad Employee Tax Filing Checklist

If you work for a railroad or the U.S. Department of Transportation, your tax situation looks a little different from a standard employee. Railroad Retirement Board (RRB) benefits, union dues, and travel all have specific rules. Use this checklist to come prepared.

Income documents

• RRB-1099 / RRB-1099-R — Railroad Retirement benefits and Tier taxes withheld
• W-2 — if you also had non-railroad wages during the year
• 1099-R — any pension or annuity distributions
• 1099-INT / 1099-DIV — investment income

RRB-specific items

• Tier 1 and Tier 2 tax withholding totals (on your RRB forms)
• Any supplemental annuity or vested dual benefit payments
• Evidence of sickness or unemployment benefits under the Railroad Unemployment Insurance Act

Deductions to gather

• Union dues receipts
• Work-related travel and lodging not reimbursed by your employer
• Uniform and protective gear expenses
• Professional license fees and continuing education costs
• Home office records (only if you are self-employed or have a qualifying side business)

Health and retirement

• HSA contributions and distributions (Form 1099-SA and 5498-SA)
• Traditional or Roth IRA contributions
• Health insurance premiums (if self-employed for any part of the year)

Prior year

• A copy of last year's federal and state returns
• Any IRS or state correspondence this year

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Railroad filers often overpay because a preparer treats RRB income like ordinary Social Security. At HFH we know the difference. Start your intake, flag yourself as DOT/Railroad, and we will route you to someone who handles this every year.