Is anyone familiar with the retirement benefit paid by the Brotherhood's Relief and Compensation Fund (BRCF)? I have a client who retired from the railroad in 2017. He received a 1099-Misc from Brotherhood's Relief and Compensation Fund with $700 in Box 3. The BRCF's January newsletter instructs members who receive a 1099 to log into their account to get their dues payment history to provide to their tax consultant because that information is needed to properly complete their tax return. Are they allowed some sort of offset or deduction for the dues paid? FYI, my client has never deducted the dues on Schedule A. Thanks for any guidance anyone can give.