§ 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,
(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
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.
[1] See References in Text note below.