Appendix I: Electronic File Format, Form BA-15, Report of Stock Options and Other Payments
The purpose of this report is to obtain information on Medicare wages, non-qualified stock options, and ratification payments issued to railroad employees. This information is essential in determining the payroll tax amounts involved in the financial interchange with the Social Security Administration and the Centers for Medicare & Medicaid Services. This report is required by law under Section 7(b)(6) of the Railroad Retirement Act. The information is authorized for collection under OMB control number 3220-0203. This report is due at the Railroad Retirement Board by no later than the last day of February following the report year. Failure to report or the making of a false or fraudulent report can result in criminal prosecution or civil penalties, or both.
We estimate this form will take an average of 300 minutes per positive response to complete and an average of 15 minutes per negative response to complete. Responses include the time for reviewing the instructions, getting the needed data, and reviewing the completed form. Federal agencies may not conduct or sponsor, and respondents are not required to respond to, a collection of information unless it displays a valid OMB number. If you wish, send comments regarding the accuracy of our estimate or any other aspect of this form, including suggestions for reducing completion time, to
| Associate Chief Information Officer for Policy & Compliance |
| Railroad Retirement Board |
| 844 North Rush Street |
| Chicago, IL 60611-1275 |
NOTE: Reports submitted on CD ROM, secure email, or FTP must be accompanied by Form G-440, "Report Specifications Sheet".
| Report of Stock Options and Other Payments |
| Column |
Field Length |
Record Position |
Data and Instructions |
| 1 |
1 |
1 |
I = Initial; R = Replacement |
| 2 |
4 |
2-5 |
Year Being reported (CCYY). |
| 3 |
4 |
6-9 |
Four-digit employer BA number assigned by the Railroad Retirement Board. |
| 4 |
9 |
10-18 |
Employee's social security account number. |
| 5 |
20 |
19-38 |
First twenty (20) characters of the employee's surname. Space in such names as O Grady or De La Cross are acceptable. |
| 6 |
15 |
39-53 |
First fifteen (15) characters of the employee's first name. |
| 7 |
1 |
54 |
Employee's middle initial. |
| 8 |
1 |
55 |
Filler, leave blank |
| 9 |
10 |
56-65 |
Medicare Wages and Tips First Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 10 |
10 |
66-75 |
Medicare Wages and Tips Second Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 11 |
10 |
76-85 |
Medicare Wages and Tips Third Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 12 |
10 |
86-95 |
Medicare Wages and Tips Fourth Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 13 |
1 |
96 |
Filler, leave blank |
| 14 |
10 |
97-106 |
RRTA Gross Compensation First Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 15 |
10 |
107-116 |
RRTA Gross Compensation Second Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 16 |
10 |
117-126 |
RRTA Gross Compensation Third Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 17 |
10 |
127-136 |
RRTA Gross Compensation Fourth Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 18 |
1 |
137 |
Filler, leave blank |
| 19 |
10 |
138-147 |
Non-Qualified Stock Options First Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 20 |
10 |
148-157 |
Non-Qualified Stock Options Second Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 21 |
10 |
158-167 |
Non-Qualified Stock Options Third Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 22 |
10 |
168-177 |
Non-Qualified Stock Options Fourth Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 23 |
1 |
178 |
Filler, leave blank |
| 24 |
10 |
179-188 |
Ratification Payments First Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 25 |
10 |
189-198 |
Ratification Payments Second Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 26 |
10 |
199-208 |
Ratification Payments Third Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
| 27 |
10 |
209-218 |
Ratification Payments Fourth Quarter Amount - 10 positions ($$$$$$$$¢¢), preceded by zero(s) if necessary. |
NOTE: If there are no earnings for the quarter, zero-fill.