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Quality Reporting Service Center

 

 

 
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Office Email
QRSC@rrb.gov
Office Phone
(312) 751-4992

Chapter 03: Form Letter GL-99, Employer's Deemed Service Month Questionnaire

Chapter 03: Form Letter GL-99, Employer's Deemed Service Month Questionnaire

 

Deemed Service Months

In order to complete Form Letter GL-99, Employer's Deemed Service Month Questionnaire, an understanding of deemed service months is necessary.

  • Read more about Chapter 03: Form Letter GL-99, Employer's Deemed Service Month Questionnaire

Chapter 02: Requests for Adjustments and Clarifications

Chapter 02: Requests for Adjustments and Clarifications

 

Clarification of Data Sent to the RRB

Employers may receive written requests, in the form of referrals or form letters, for adjustment to, or clarification of, previously submitted service and compensation reports. Some notices are merely advisory in nature about reports that have been processed. Others require a response from the employer in order to process a service and compensation report that is being held in abeyance, or suspended status, while awaiting correction from the employer.

Some of the more common form letters released are explained below.

  • Read more about Chapter 02: Requests for Adjustments and Clarifications

Chapter 01: Annuity Estimates Operations

Chapter 01: Annuity Estimates Operations

 

AESOP

  • Read more about Chapter 01: Annuity Estimates Operations

Chapter 03: Reporting Instructions to Labor Employers

Chapter 03: Reporting Instructions to Labor Employers

 

Description of the Reporting Instructions to Labor Employers

The Reporting Instructions to Labor Employers (Labor Employer Reporting Instructions) provide instructions to NROs' reporting under the Railroad Retirement Act (RRA) and Railroad Unemployment Insurance Act (RUIA). The Labor Reporting Instructions cover forms and correspondence relating to the following subjects:

  • Read more about Chapter 03: Reporting Instructions to Labor Employers

Chapter 05: Compensation, Tax and Benefit Relationships

Chapter 05: Compensation, Tax and Benefit Relationships

 

Introduction to Tier I and Tier II

Under the RRA, creditable compensation and retirement-survivor benefits are based on a two-tier structure, Tier I and Tier II. Railroad retirement taxes under the Railroad Retirement Tax Act (RRTA) are also computed using the tier structure. Consequently, a direct relationship exists between creditable compensation, the corresponding taxes paid to the Internal Revenue Service (IRS), and the benefit formula under the RRA.

What is Tier I Compensation?

  • Read more about Chapter 05: Compensation, Tax and Benefit Relationships

Chapter 04: Reporting Instructions to Employers

Chapter 04: Reporting Instructions to Employers

 

Description of the Reporting Instructions

The Reporting Instructions to Rail Employers provides instructions to covered employers in connection with their reporting responsibilities under the jurisdiction of the Railroad Retirement Act (RRA) and Railroad Unemployment Insurance Act (RUIA). The Reporting Instructions cover forms and correspondence relating to the following subjects:

  • Read more about Chapter 04: Reporting Instructions to Employers

Chapter 07: Form ID-6, Transmittal of Tier I Tax Transactions on Sickness Benefits

Chapter 07: Form ID-6, Transmittal of Tier I Tax Transactions on Sickness Benefits

 

Legislative Background

An amendment to the Social Security Act in 1981 provided that certain sick pay is subject to social security taxes. Corresponding legislation amended the Railroad Retirement Tax Act and provided that certain railroad sickness insurance benefits paid after December 31, 1981 are subject to railroad retirement Tier I and Medicare taxes. Included are sickness benefits paid under the Railroad Unemployment Insurance Act (RUIA)

Employers Pay Share of Tax on RRB Sickness Benefits

  • Read more about Chapter 07: Form ID-6, Transmittal of Tier I Tax Transactions on Sickness Benefits

Chapter 06: Supplemental Annuity Benefits

Chapter 06: Supplemental Annuity Benefits

 

Supplemental Annuity Background

  • Read more about Chapter 06: Supplemental Annuity Benefits

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

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 SSA. The IRS receives this information from the SSA for federal tax data purposes.

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

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

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 of the IRS's CT-1 Instructions.

Due Date

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

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