Union Pacific Tax Refunds

Frequently Asked Questions

  1. Why did I receive a check/ACH payment?

    Recent court decisions have determined that stock awards and certain lump-sum bonuses paid upon ratification of labor agreements are not subject to Railroad Retirement Taxes (RRT). UPRR filed refund claims, on behalf of itself and its employees, to receive a refund of these over collected RRT for the years 1991 through 2017. You were included in the refund claims. You previously submitted a valid Consent Form for UP to obtain this refund on your behalf, and UP has obtained your refund from the IRS. Your payment contains your refund, plus interest paid by the IRS.


  2. Why didn’t I receive a check/ACH payment?

    If you did not previously submit a valid consent, the IRS did not approve your refund. The IRS will no longer accept any corrections to your Consent Form and the IRS will not issue you a refund.

    If you previously submitted a valid Consent Form, but have not received a payment then you should receive a letter letting you know there is nothing you need to do at this time. Your Consent Form for UP to obtain a refund on your behalf was for tax years 1991-2007. To date, the IRS has not paid out refunds for tax years 1991-2007. The IRS has, however, issued refunds for tax years 2008-2017. In an effort to provide refunds to eligible employees as soon as possible we have issued payments for the consents that we have received funding for from the IRS.

    The IRS has not indicated when we can expect your refund, but once we receive it, we will issue payment as quickly as possible. We thank you in advance for your continued patience.


  3. Why did I receive a partial payment?

    You previously submitted a valid Consent Form for UP to obtain a refund on your behalf for tax years 1991-2017. To date, the IRS has paid out refunds for tax years 2008-2017 but not for 1991-2007. In an effort to provide refunds as soon as possible, we have issued partial payments for the refunds we have received from the IRS.

    The IRS has not indicated when we can expect your refund, but once we receive it, we will issue payment as quickly as possible. We thank you in advance for your continued patience.


  4. Why did I receive a letter of non-payment?

    You previously submitted a valid Consent Form for UP to obtain a refund on your behalf for tax years 1991-2007. To date, the IRS has not paid out refunds for tax years 1991-2007. The IRS has, however, issued refunds for tax years 2008-2017. In an effort to provide refunds to eligible employees as soon as possible we have issued payments for the consents that we have received funding for from the IRS.

    The IRS has not indicated when we can expect your refund, but once we receive it, we will issue payment as quickly as possible. We thank you in advance for your continued patience.


  5. How was my refund calculated?

    Railroad Retirement Taxes apply until your earnings in a given year reach a cap. The cap is different for each tax (Tier I, Tier II, and Medicare) and changes annually. The IRS calculated your refund by applying those caps to your total compensation for each year with and without your stock and/or ratification transaction(s). As a result, your refund will likely differ from the amount of taxes originally withheld from your stock and/or ratification transaction(s).


  6. Can I dispute the amount of my refund or receive more money?

    No. The refund amounts are what the IRS agreed to and cannot be changed.


  7. How can I receive a new check if mine is lost/damaged?

    Checks from this refund are limited to one reissue. If your check has been previously reissued, we cannot reissue your check again. However, if your check has been lost/damaged and has not already been reissued, you may request that a replacement check be issued and mailed to you.

    To request a replacement check, you must submit a signed written request to Union Pacific Tax Refund Administrator at P.O. Box 6659, Portland, OR 97228-6659, asking that a replacement check be issued and mailed to you. If your check was damaged, please return the damaged check along with the reissue request.

    If you do not return the original check to us, your signed written request must provide an explanation as to why the check was not returned. If no explanation is included, the replacement check will not be reissued until the original check expires (90 days after issuance).

    Please note that you can also switch to an ACH payment and have the refund deposited directly to your account. This will allow you to receive your payment much faster than waiting for a new check to be printed.


  8. How can I have my check reissued under my new name (e.g. last name change)?

    First, we recommend you visit the financial institution at which you are a current account holder. If you present documentation regarding your name change they may be able to cash or deposit the original issued check.

    Checks from this refund are limited to one reissue. If your check has been previously reissued, we cannot reissue your check again. However, if your check has not been previously reissued and your bank will not cash or deposit your check, you may request that a replacement check be issued and mailed to you.

    To request a replacement check, you must return the original check to Union Pacific Tax Refund Administrator at P.O. Box 6659, Portland, OR 97228-6659, accompanied by a signed written request asking that a replacement check be issued and mailed to you. Please include instructions for the name that should be included on the replacement check. You do not need to provide documentation for the name change.

    Please note that you can also switch to an ACH payment and have the refund deposited directly to your account. This will allow you to receive your payment much faster than waiting for a new check to be printed.


  9. Can you update my Address and re-mail my check?

    Checks from this refund are limited to one reissue. If your check has been previously reissued, we cannot reissue your check again.

    If your check has not previously been reissued, please send a letter requesting a reissuance of your check; includes your former and current mailing addresses to Union Pacific Tax Refund Administrator at P.O. Box 6659, Portland, OR 97228-6659.

    Please note that you can also switch to an ACH payment and have the refund deposited directly to your account. This will allow you to receive your payment much faster than waiting for a new check to be printed.


  10. What if the payee on the check is deceased?

    First, we recommend you visit the financial institution at which you are a current account holder. If you present documentation regarding your status as the beneficiary/executor they may be able to cash or deposit the original issued check.

    Checks from this refund are limited to one reissue. If your check has been previously reissued, we cannot reissue your check again. However, if your check has not been previously reissued and your bank will not cash or deposit your check, you may request that a replacement check be issued and mailed to you.

    If your check is less than $100 and your bank will not cash the check, please return the original check to Union Pacific Tax Refund Administrator at P.O. Box 6659, Portland, OR 97228-6659. Please include a copy of the death certificate and a request letter, signed under penalty of perjury, declaring that you are lawfully designated to receive the funds on behalf of the deceased individual.

    If your check is $100 or more and your bank will not cash the check, please return the original check to Union Pacific Tax Refund Administrator at P.O. Box 6659, Portland, OR 97228-6659, along with a signed letter requesting the check be reissued in your name. You will need to include a copy of the death certificate as well as proof of beneficiary. This can be any legal document that confirms you are the legal beneficiary and can include (but is not limited to) a copy of the will, a court order, or similar documentation.

    Please note that you can also switch to an ACH payment and have the refund deposited directly to your account. This will allow you to receive your payment much faster than waiting for a new check to be printed.


  11. What do I do if the payee on the check is now under guardianship/gave me power of attorney?

    First, we recommend you visit the financial institution at which you are a current account holder. If you present documentation regarding your status as the guardian/power of attorney they may be able to cash or deposit the original issued check.

    Checks from this refund are limited to one reissue. If your check has been previously reissued, we cannot reissue your check again. However, if your check has not been previously reissued and your bank will not cash or deposit your check, you may request that a replacement check be issued and mailed to you.

    To request a replacement check, you must return the original check to Union Pacific Tax Refund Administrator at P.O. Box 6659, Portland, OR 97228-6659 along with a letter signed under penalty of perjury declaring that you are lawfully designated to receive the funds on behalf of the individual. You will need to include a copy of the power of attorney documentation.

    Please note that you can also switch to an ACH payment and have the refund deposited directly to your account. This will allow you to receive your payment much faster than waiting for a new check to be printed.


  12. When will my check be reissued?

    If the original check was returned, the check will be reissued within 3 to 4 weeks after the Administrator receives the written request and any required supporting documents.

    If you do not return the original check to us, your signed written request must provide an explanation as to why the check was not returned. If no explanation is included, the replacement check will not be reissued until the original check expires (90 days after issuance).

    Please note that you can also switch to an ACH payment and have the refund deposited directly to your account. This will allow you to receive your payment much faster than waiting for a new check to be printed.


  13. Can I still consent to the refund?

    The deadline to submit a Consent Form has passed. If your consent was not submitted by the deadline, the IRS will not issue you a refund.


  14. Will this refund affect my Railroad Retirement benefits?

    The Railroad Retirement Board (RRB) has advised UPRR that if your refund consists solely of Medicare Taxes and/or Additional Medicare Taxes, then your railroad retirement benefits will not be affected by your refund.

    The RRB has not provided formal guidance regarding whether a refund of any Tier 1 or Tier 2 taxes will adversely affect your retirement benefits. Please direct any questions on this matter directly to the RRB. The RRB has a webpage devoted to this topic at https://www.rrb.gov/SCOTUS_Decision. We will also post updates on this website if the RRB issues any additional guidance addressing the impact of RRT refunds on your retirement benefits.


  15. Is my refund taxable income to me?

    The refund itself will not be taxable for federal tax purposes, but may be taxable in your state of residence. If you are a Nebraska resident, the tax portion of the refund will not be subject to Nebraska income taxes.

    The IRS will pay interest on your refund. The interest will be taxable in the year you receive the refund. Union Pacific will send you a Form 1099-INT indicating the taxable amount.

    If you are not a Nebraska resident, please consult with your tax advisor regarding the taxability of your refund.


  16. Why is interest included in the refund?

    The IRS pays interest on tax refunds from the year the taxes were originally withheld through the date the taxes are refunded.


  17. I wish to withdraw/reconsider my consent.

    The deadline to withdraw/reconsider a Consent Form has passed.


  18. What if I have other questions about my refund?

    If you have questions not addressed on this website, you may contact the Union Pacific Tax Refund Administrator by telephone at 1-888-724-0236 or by email at info@UnionPacificTaxRefund.com. When you call the Union Pacific Tax Refund Administrator, you could be asked to verify the last four digits of your social security number. The Union Pacific Tax Refund Administrator will not call you directly and ask for your social security number.

    Please do not call the Union Pacific Railroad operator or the Human Resources Customer Service Center with questions about your refund. This refund process is not part of Union Pacific’s benefit plans and our regular benefit contacts will not be able to answer your questions.