US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6050G

Returns relating to certain railroad retirement benefits

(a)

In general

The Railroad Retirement Board shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth—
(1)
the aggregate amount of benefits paid under the Railroad Retirement Act of 1974 (other than tier 1 railroad retirement benefits, as defined in section 86(d)(4)) to any individual during any calendar year,
(2)
the employee contributions which are treated as having been paid for purposes of section 72(r),
(3)
the name and address of such individual, and
(4)
such other information as the Secretary may require.
(b)

Statements to be furnished to persons with respect to whom information is required

The Railroad Retirement Board shall furnish to each individual whose name is required to be set forth in the return under subsection (a) a written statement showing—
(1)
the aggregate amount of payments to such individual, and of employee contributions with respect thereto, required to be shown on the return, and
(2)
such other information as the Secretary may require.
The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.

Pub. L. 98–76, title II, § 224(b)(1)97 Stat. 422Pub. L. 99–514, title XV, § 1501(c)(10)100 Stat. 2739Pub. L. 115–141, div. U, title IV, § 401(b)(45)132 Stat. 1204(Added , , ; amended , , ; , , .)

Editorial Notes

References in Text

act Aug. 29, 1935, ch. 812Pub. L. 93–445, title I, § 10188 Stat. 1305section 231 of Title 45section 231t of Title 45The Railroad Retirement Act of 1974, referred to in subsec. (a)(1), is , as amended generally by , , , which is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding , , and Tables.

Amendments

Pub. L. 115–1412018—Subsec. (a)(2). struck out “(to the extent not previously taken into account under section 72(d)(1))” after “contributions”.

Pub. L. 99–5141986—Subsec. (b). , in amending subsec. (b) generally, substituted “information is required” for “information is furnished” in heading and, in text, substituted references to persons required to make a return for former references to persons making a return and references to persons whose name is required to be set forth for former references to persons whose name is set forth.

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Pub. L. 99–514section 1501(e) of Pub. L. 99–514section 6721 of this titleAmendment by applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as an Effective Date note under .

Effective Date

section 227(b) of Pub. L. 98–76section 72 of this titleEnactment of section applicable to benefits received after , in taxable years ending after such date, except for portions of lump-sum payments received after , if the generally applicable payment date for such portion was before , see , set out as an Effective Date of 1983 Amendment note under .

Savings Provision

Pub. L. 115–141section 401(e) of Pub. L. 115–141section 23 of this titleFor provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .