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.