Norfolk Southern has mailed IRS form 1099-MISC to residents who received payments related to the February 3, 2023, East Palestine train derailment. The Internal Revenue Service (IRS) requires that Norfolk Southern mail this form to all individuals who have received payments exceeding $600 in a calendar year. The United States Congress is currently considering legislation that, if enacted, would exclude these payments from income. However, it is highly unlikely to be enacted into law before the filing deadline for 2023 tax returns. The State of Ohio [Ohio Rev. Code Ann. §5747.01(a)(39)] and the Village of East Palestine [Ordinance No. 18-2023] have passed laws excluding these payments from income on the Ohio and East Palestine individual income tax returns. 

The amount reported in Box 3 represents all amounts that were paid to a recipient by Norfolk Southern in 2023. While some payments may be excluded from income, recipients should consult with a tax advisor on how to treat this item on their tax return. 

For questions, please call the Family Assistance Center at (800) 230-7049 or email us at [email protected]