Quality Reporting Service Center

Chapter 02: Filing Instructions for Form G-440, Report Specifications Sheet

Purpose of G-440

Every report completed using paper, cartridge, CD-ROM or disk media, must be accompanied by a completed and signed Form G-440, Report Specifications Sheet. If you file by Secure E-mail or FTP, you can fax the Form G-440 to the RRB. Reports filed on via Internet/ERS, do not require Form G-440.

Form G-440 is used for the following purposes:

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Chapter 01: General Information about Types of Reporting Media

Reporting Media

Service and compensation may be reported by using one of following media:

3480 or 3490 compatible cartridge,
3 1/2" floppy diskette;
CD-ROM
Paper form
Internet Employer Reporting System (ERS) (See Part VIII)
Secure Email
File Transfer Protocol (FTP)

Conventional magnetic tape reels (1600 or 6250 BPI) are not acceptable.

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Chapter 05: Taxation of Compensation under the Railroad Unemployment Insurance Act

RUIA Tax Withholding Introduction

Unlike compensation under the RRA and the RRTA, the monthly maximum taxable and creditable compensation amount under the RUIA for an employee may be allocated among multiple concurrent employers.

RUIA Tax Withholding from Multiple Employers

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Chapter 04: Taxable Compensation under the Railroad Retirement Tax Act (RRTA)

Regulations under the Railroad Retirement Tax Act (RRTA)

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Chapter 03: Creditable Maximum Compensation Amounts

Maximums and Types of Compensation

The three types of creditable compensation which must be reported are known as Tier I, Tier II, and Railroad Unemployment Insurance Act (RUIA) compensation. The terms refer to three differing compensation maximums.

Employer Notification of Compensation Maximums

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Chapter 02: Employment Relation

Employment Relation Defined

An employee generally has an employment relation beginning with the effective hire date and ending with the effective termination date. Service months may be credited only for months in which an employment relation is maintained. An employment relation is maintained during periods in which active service is not performed because of:

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Chapter 01: Service Months

Service Month Defined

A service month is any calendar month, or any part of a calendar month that an employee receives compensation for services performed for a railroad employer; or a period of time for which an employee receives compensation which is paid for time lost as an employee. A service month is a unit of credit used to determine eligibility for railroad retirement, unemployment and sickness benefits, as well as the amount of such benefits.

Service Months Reported by Labor Employers

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Chapter 05: Taxation of Compensation under the Railroad Unemployment Insurance Act

RUIA Tax Withholding Introduction

Unlike compensation under the RRA and the RRTA, the monthly maximum taxable and creditable compensation amount under the RUIA for an employee may be allocated among multiple concurrent employers.

RUIA Tax Withholding from Multiple Employers