Tom is a retired railroad worker and receives both Tier I and Tier II Railroad Retirement benefits.His Tier I Railroad Retirement benefits are reported on Form RRB-1099.Where should Tom report his Tier I benefit?

Select one:

a.Schedule 1 (Form 1040), line 21

b.They are not taxable.

c.Form 1040, line 4a and b.

d.Form 1040, line 5a and 5b