Quality Reporting Service Center

Chapter 06: Supplemental Annuity Benefits

Supplemental Annuity Background

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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 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

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

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?

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

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.

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

RRB Vision Video Library

Read more about RRB Vision Video Library

RRBVision is a multimedia presentation system that gives the Railroad Retirement Board the ability to provide video training presentations through the RRB website.

This page is undergoing updates. If you have any creditable service and compensation reporting questions, please contact the Quality Reporting Service Center with the information below.

E-mail: qrsc@rrb.gov

Phone: (312) 751-4992

Appendix VIII: Service and Compensation Referrals to Employers

Service And Compensation Referrals To Employers Alphabetical Order by Referral Message
Adjustment Beyond Statute Of Limitations S&C Rejected

Read more about Appendix VIII: Service and Compensation Referrals to Employers

Appendix VII: Understanding Edit Checks of Tier I and Tier II Compensation

Why is there a referral "Tier II compensation appears to be under-reported" when there is no reporting instruction that Tier I and Tier II compensation must be equal?