The Homeowners' Tax Credit application form requires the submission of the RRB-1099 and the W-2P forms from all
Railroad Retirement recipients. The form letter HTC-12B in this manual can be used when needed for requesting a copy of either
or both of these forms, indicating Railroad Retirement benefits received. In instances where the applicant has not kept a copy
of the RB-1099 and/or the W-2P, he or she should be advised that his verification can be obtained by telephoning the regional
office of the Railroad Retirement system for an individual written statement. An acceptable substitution for verification of
Railroad Retirement benefits would be to have the applicant submit a photocopy of a recent benefit check. Again, the Glick
decision, supra, makes it clear that Railroad Retirement benefits are countable as income under the provisions of the Homeowners'
Tax Credit Program.
The Railroad Retirement Program is established as a 2-tier system and not all Railroad retirees receive benefits from both tiers.
When a Railroad retiree is eligible for Tier 1 benefits, that retiree will be issued an RRB-1099 form and the amount to be used for
tax credit purposes appears in Box 5.
Those Railroad retirees eligible for Tier 2 benefits receive Form W-2P and the amount appears in Box 12, "Taxable Gross Income",
which is to be used for tax credit purposes.
The number shown in Box 2 on both forms is the Social Security number of the individual receiving the benefits. Form RRF-1099
is black and white, while the W-2P is green and white. Those who receive both forms will get them in a multi-part, snap-apart packet.
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