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Chapter 05: Form W-2, Wage and Tax Statement and Form W-3, Transmittal of Wage and Tax Statements

Where and When to File the W-2/W-3

The W-2 /W-3 forms are Internal Revenue Service (IRS) forms that are filed with the Social Security Administration (SSA). The IRS receives this information from the SSA for federal tax data purposes.

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Chapter 04: Form CT-1, Employer's Annual Railroad Retirement Tax Return

Who Must File

Each system unit and local lodge unit must file an annual tax return, Form CT-1, Employer's Annual Railroad Retirement Tax Return, with the Internal Revenue Service (IRS). The grand lodge may choose to file one Form CT-1 with the IRS for all units.

Where to File

Please review the "Where to File" section in the IRS' CT-1 Instructions.

Read more about Chapter 04: Form CT-1, Employer's Annual Railroad Retirement Tax Return

Appendix III: Railroad Retirement Board Jurisdiction Guide

The following subjects are outside the compensation area. This guide provides employers with an office within the Railroad Retirement Board (RRB) they may contact with questions on these subjects. Railroad employees should always be referred to the RRB's district offices with any questions.

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Chapter 03: Form DC-1, Employer's Quarterly Report of Contributions Under RUIA

DC-1 Submissions

Employers must submit Form DC-1, Employer's Quarterly Report of Contributions under the Railroad Unemployment Insurance Act (RUIA) and remit contributions (taxes) to the Bureau of Fiscal Operations (BFO) of the Railroad Retirement Board (RRB). Instructions for filing Form DC-1 are on the form.

Pay.gov

Employers are encouraged to make their RUIA contributions using the Pay.gov system.

Read more about Chapter 03: Form DC-1, Employer's Quarterly Report of Contributions Under RUIA

Chapter 02: Form G-88A.1, Request for Verification of Last Date Worked and Form G-88A.2, Request for Service Needed for Eligibility

Purpose of Form G-88A.1

The purpose of Form G-88A.1, Request for Verification of Last Date Worked, is twofold. First, the form notifies the employee's last covered employer that the employee retired and secondly, it requests verification of the date last worked so that the RRB can ensure that the employee's annuity begins on the correct date.

When is Form G-88A.1 Sent and Who Is Included?

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Chapter 01: Form AA-12, Notice of Death and Request for Service Needed for Eligibility

Purpose of Form AA-12

Form AA-12, Notice of Death and Request for Service Needed for Eligibility, serves a dual purpose. First, the form notifies the employee’s last railroad employer that the employee is deceased and secondly, it requests a report of service months needed to qualify the employee’s survivor(s) for an annuity.

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Appendix II: Pay for Time Lost Worksheet

Section 1: Identifying Information

Employee’s Name: _________________________SSN: __________________________

Section 2: Service Month Allocation

The allocation must relate to the actual period of absence from service due to the injury.

A. Date of Injury: ___________ B. Reported Service Months to Date: ___________

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Chapter 10: Records Retention Requirement

Retention Requirements

Read more about Chapter 10: Records Retention Requirement

Chapter 09: Time Limitations for Adjustment Reports

Time Limitations Under the RRA

Section 9 of the Railroad Retirement Act (RRA) provides that the RRB's records of service and compensation are conclusive as to the amount of compensation paid during the period covered by the report, unless an error is called to the RRB's attention within four years of the day on which the report was required to be made. Employers are required to file with the RRB, on or before the last day of February, an annual report of service and compensation for employees who performed compensated service in the preceding calendar year.

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Chapter 07: Filing Instructions for Form BA-11, Report of Gross Earnings

Purpose of Gross Earnings Report

The Form BA-11, Gross Earnings Report, is used to obtain the actual gross earnings of a sample group of covered employees. The data collected in the gross earnings is used to estimate future tax income and to compute taxes owed for the financial interchange between the Railroad Retirement and Social Security/Medicare programs.

Read more about Chapter 07: Filing Instructions for Form BA-11, Report of Gross Earnings