Negative on Tier 1

[dmj4]

Client has a negative on Tier 1 and a positive on 1099SSA for same person. I have netted a positive and negative 1099SSA for the same person before, but not sure if it is okay to net a negative Tier 1 to a positive 1099SSA.

Thanks!

[Burke]

Is the "negative on Tier 1" from Railroad Retirement Board RRRB1099? Tier 1 on RRRB is not the same as the Social Security benefit.

[Earl]

I believe a negative Block 5 amount on either the RRB 1099R of the SSA 1099 can be used
to offset a positive Block 5 on any other RRB 1099 or SSA 1099s interchangeably.

[Earl]

Try this link for information

https://www.rrb.gov/forms/PandS/tax/tl1099.asp