2023 RUIA Tax Forms Available in myRRB - Read More... Search
    
      Search
  
  
  Search myRRB
 **U.S. Railroad Retirement Board**
 Our AgencyAgency OverviewOffice of the ChairmanChairmanChairman Staff DirectoryOffice of the Labor MemberLabor Member of the BoardLabor Member Staff DirectoryPre-Retirement SeminarsEducational MaterialsQuestions and AnswersOffice of the Management MemberManagement Member of the BoardManagement Member Staff DirectoryOffice of Inspector GeneralOffice of Inspector GeneralAuditInvestigationsHotline to Report Fraud, Waste and AbuseLibraryWhistleblower Protection InformationOrganization ChartBenefitsRetirementGeneral InformationDownloadable FormsmyRRBSurvivorGeneral InformationDownloadable FormsmyRRBDisabilityGeneral InformationDownloadable FormsmyRRBUnemploymentGeneral InformationDownloadable FormsmyRRBSicknessGeneral InformationDownloadable FormsmyRRBIncome TaxGeneral InformationDownloadable FormsmyRRBMedicareGeneral InformationmyRRBEn EspañolmyRRBEmployersEmployer Online ServicesERSNet LoginEFTPS.govPay.govFormsRailLaborReporting InstructionsRailLaborCreditable SicknessPublicationsEmployer Exchange NewsletterProgram and Circular LettersAdditional InformationResourcesRailroad JobsLegal InformationBoard OrdersThe Federal RegisterLegal Opinions and Board Coverage DecisionsPartition of Railroad Retirement AnnuitiesAdministrative Staff Manuals IndexPay Debts OnlineOffice of Equal OpportunityOverviewEEO PoliciesFiling A Complaint of DiscriminationNo FEAR ActFrequently Asked QuestionsRRBVision Video LibraryAppealsRailroad Retirement HandbookFOIA Reading RoomGlossary of RRB TermsFinancial & ReportingAgency ReportsInventoriesPlansReportsFinancial, Actuarial & StatisticalBudget and Financial Reports: Current and ProjectedPerformance and Accountability ReportsEarnings Limits, Tax Rates and COLAsAnnualMonthly & Quarterly RRA and RUIA DataNational Railroad Retirement Investment TrustNRRIT IntroductionBackground InformationReportsCorrespondenceNewsroomNews ReleasesMedia ContactField Office LocatorFAQ
 Chapter 02: Form G-88A.1, Request for Verification of Last Date Worked and Form G-88A.2, Request for Service Needed for Eligibility
 Home
          Rail Employer Reporting Instructions (RERI)
          Part VI - Reports Related to Service and Compensation
          Chapter 02: Form G-88A.1, Request for Verification of Last Date Worked and Form G-88A.2, Request for Service Needed for Eligibility
 Topics
    

      
              Part I - Prerequisite Knowledge for Rail Employer Reporting
          Part II - Establishment of Employee Records
          Part III - Principles of Service and Compensation
          Part IV - Particular Types of Compensation Payments
          Part V - Reports of Creditable Service and Compensation
          Part VI - Reports Related to Service and Compensation
                                Chapter 01:  Form AA-12, Notice of Death and Request for Service Needed for Eligibility
          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 03: Form DC-1, Employer's Quarterly Report of Contributions Under RUIA
          Chapter 04:  Form CT-1, Employer's Annual Railroad Retirement Tax Return
          Chapter 05: Form W-2, Wage and Tax Statement and Form W-3, Transmittal of Wage and Tax Statements
          Chapter 06: Supplemental Annuity Benefits
          Chapter 07:  Form ID-6, Transmittal of Tier I Tax Transactions on Sickness Benefits
          Chapter 08: Benefit Recoveries Under Sections 2(f) and 12(o) of the Railroad Unemployment Insurance Act
          Chapter 09: Experience Rated Contribution Rate
          Chapter 10:  Employer Verification of Unemployment and Sickness Benefits
          Part VII - Additional Communications about Service and Compensation Reports
          Part VIII - Employer Reporting System (ERS) Internet User Instructions
          Appendices Chapter 02: Form G-88A.1, Request for Verification of Last Date Worked and Form G-88A.2, Request for Service Needed for Eligibility
							 
							
							
            pdf iconRERI-Part VI_CH 2 (39.03 KB)
      
            **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?**

Form G-88A.1, Request for Verification of Last Date Worked, is produced monthly. Employees will be included on the G-88A.1 listing if:

the employee indicated they last worked for that employer;
	the employee last worked within two years of filing for a annuity; and
	the annuity begins in that month or is retroactive to a previous month.If an employee filed for an annuity based on age and service, the listing will also include the date the employee relinquished employment rights, so verify that this date is also correct.

**Reply to Form G-88A.1 Only if Error**

If any of the dates on the Form G-88A.1 listing are incorrect, correct the date, sign the form at the bottom, and fax it to the number shown on the form. A date-last-worked date is incorrect if an employee earned creditable service for a period after that date even though the employee did not actually work, such as pay for time lost.

If an employee filed for an annuity based on age and service, the listing will also include the date the employee relinquished employment rights.

**Completing Form G-88A.1**

Instructions on how to complete Form G-88A.1 are on the form along with the telephone number to call with questions. You will also receive an accompanying Form RL-G88a.1, cover letter that gives a detailed explanation on how to complete the form.

**Purpose of Form G-88A.2**

Form G-88A.2, Notice of Retirement & Request for Service Needed for Eligibility, also serves a dual purpose. First, the form notifies the employee's last railroad employer that the employee has retired and secondly, it requests a report of service months needed to qualify the employee for an annuity.

The form requests service month data for years in which the final earnings reports have not been filed at the RRB because they are not yet due. For example, the annual reports for service performed in 2016 are not due until the last day of February 2017.

**Completing Form G-88A.2**

The RRB completes items 1 through 12 with information taken from the employee's application for retirement or disability benefits. The employer must:

• Verify that the date last worked (DLW) or the “Pay for Time Lost” (PTL) through date in item 11 is correct. Only complete item 13 if the DLW or PTL date is incorrect;

• Complete item 14 to indicate the number of creditable service months; and

• Complete item 16 to certify the information is correct.

Instructions on how to complete Form G-88A.2 are on the form along with the telephone number to call with questions.

**Failure to complete and return Form G-88A.2**

Failure to return Form G-88A.2 delays the payment of retirement benefits until the information is received. Replies should be faxed to the number on the form to facilitate timely payment of benefits. Employers are requested to expedite handling of the G-88A.2 requests.

**Form G-88A.2 and annual BA-3**

The service reported on Form G-88A.2 must also be included in your annual report of service and compensation that is due on the last day of February of the following year. This is necessary because the service and compensation are both utilized together in the calculation of benefits.
        ‹ Chapter 01:  Form AA-12, Notice of Death and Request for Service Needed for Eligibility | 
                      Up |
                      Chapter 03: Form DC-1, Employer's Quarterly Report of Contributions Under RUIA ›To view and download PDF documents, you need the free Acrobat Reader. We recommend using the latest version. Viewers with visual disabilities can go to Adobe's Access Website for tools and information that will help make PDF files accessible.Get Adobe Acrobat Reader
To view and download PDF documents, you need the free Acrobat Reader. We recommend using the latest version. Viewers with visual disabilities can go to Adobe's Access Website for tools and information that will help make PDF files accessible.
 JobsRailroad Jobs



HotlineFraud Hotline

RSSField Office Locator
 RRB Seal

U.S. Railroad Retirement BoardWilliam O. Lipinski Federal Building844 North Rush Street
Chicago, IL 60611-1275
Toll Free: (877) 772-5772
TTY: (312) 751-4701
Directory: (312) 751-4300

Privacy PolicyPolicies & LinksSite MapContact UsRRB CareersWebsite Feedback

PlainLanguage.govData.govBenefits.govUSA.govRRB @ Data.govVote.gov

Freedom of Information ActNo FEAR Act DataOffice of Special CounselPlain Writing @ RRBOpen Gov @ RRBOffice of Inspector General
 Last updated: 09/13/2018