Quality Reporting Service Center

Chapter 08: Benefit Recoveries Under Sections 2(f) and 12(o) of the Railroad Unemployment Insurance Act

Overview

This chapter begins with general information about reimbursement requirements and processing which apply to both reimbursements under Sections 2(f) and 12(o). Next is information specific to Section 2(f) followed by information specific to Section 12(o).

Reimbursement for Benefits Paid by RRB

Read more about Chapter 08: Benefit Recoveries Under Sections 2(f) and 12(o) of the Railroad Unemployment Insurance Act

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

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

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.

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 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.

Read more about Appendix III: Railroad Retirement Board Jurisdiction Guide

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.