Skip to main content    

**2023 RUIA Tax Forms Available in myRRB - Read More...**

## Search

Search

**myRRB**

  

- Our Agency   - Agency Overview
  - Office of the Chairman     - Chairman
    - Chairman Staff Directory
  - Office of the Labor Member     - Labor Member of the Board
    - Labor Member Staff Directory
    - Pre-Retirement Seminars
    - Educational Materials
    - Questions and Answers
  - Office of the Management Member     - Management Member of the Board
    - Management Member Staff Directory
  - Office of Inspector General     - Office of Inspector General
    - Audit
    - Investigations
    - Hotline to Report Fraud, Waste and Abuse
    - Library
    - Whistleblower Protection Information
  - Organization Chart
- Benefits   - Retirement     - General Information
    - Downloadable Forms
    - myRRB
  - Survivor     - General Information 
    - Downloadable Forms
    - myRRB
  - Disability     - General Information
    - Downloadable Forms
    - myRRB
  - Unemployment     - General Information
    - Downloadable Forms
    - myRRB
  - Sickness     - General Information
    - Downloadable Forms
    - myRRB
  - Income Tax     - General Information
    - Downloadable Forms
    - myRRB
  - Medicare     - General Information
    - myRRB
  - En Español
  - myRRB
- Employers   - Employer Online Services     - ERSNet Login
    - EFTPS.gov
    - Pay.gov
  - Forms     - Rail 
    - Labor
  - Reporting Instructions     - Rail 
    - Labor 
    - Creditable Sickness
  - Publications     - Employer Exchange Newsletter
    - Program and Circular Letters 
    - Additional Information
- Resources   - Railroad Jobs
  - Legal Information     - Board Orders
    - The Federal Register 
    - Legal Opinions and Board Coverage Decisions
    - Partition of Railroad Retirement Annuities
    - Administrative Staff Manuals Index
  - Pay Debts Online
  - Office of Equal Opportunity     - Overview
    - EEO Policies
    - Filing A Complaint of Discrimination
    - No FEAR Act 
    - Frequently Asked Questions
  - RRBVision Video Library
  - Appeals
  - Railroad Retirement Handbook
  - FOIA Reading Room
  - Glossary of RRB Terms
- Financial & Reporting   - Agency Reports     - Inventories
    - Plans
    - Reports
  - Financial, Actuarial & Statistical     - Budget and Financial Reports: Current and Projected
    - Performance and Accountability Reports
    - Earnings Limits, Tax Rates and COLAs
    - Annual
    - Monthly & Quarterly RRA and RUIA Data
  - National Railroad Retirement Investment Trust     - NRRIT Introduction
    - Background Information
    - Reports
    - Correspondence
- Newsroom   - News Releases
  - Media Contact
- Field Office Locator
- FAQ

  

  

  

              -  Home 
              -  Labor Employer Reporting Instructions (LERI) 
              -  Part V - Reports of Creditable Service and Compensation 
              -                   Chapter 09:  Time Limitations for Adjustment Reports              

## Topics

-  Part I - Prerequisite Knowledge for Labor 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    -  Chapter 01:  General Information about Types of Reporting Media 
  -  Chapter 02:  Filing Instructions for Form G-440, Report Specifications Sheet 
  -  Chapter 03: Filing Instructions for BA-3, Annual Report of Creditable Compensation 
  -  Chapter 04: Filing Instructions for BA-4, Report of Service and Compensation Adjustment 
  -  Chapter 05: Filing Instructions for BA-6a, Form BA-6 Address Report 
  -  Chapter 06:  Filing Instructions for Form BA-9, Report of Separation Allowance and Severance Pay 
  -  Chapter 07: Filing Instructions for Form BA-11, Report of Gross Earnings 
  -  Chapter 08: Filing Instructions for Form BA-15, Report of Stock Options and Other Payments 
  -  Chapter 09:  Time Limitations for Adjustment Reports 
  -  Chapter 10: Records Retention Requirement 
-  Part VI - Reports Related to Service and Compensation 
-  Part VII - Additional Communications about Service and Compensation Reports  
-  Part VIII - Employer Reporting System (ERS) Internet User Instructions 
-  Appendices 

 

LERI-Part V_CH 9
 

**Time Limitations Under the RRA**

Section 9 of the Railroad Retirement Act (RRA) provides that the RRB's records of service and compensation are conclusive as to the amount of compensation paid during the period covered by the report, unless an error is called to the RRB's attention within four years of the day on which the report was required to be made. Employers are required to file with the RRB, on or before the last day of February, an annual report of service and compensation for employees who performed compensated service in the preceding calendar year.

Likewise, the fact that no report of compensation was made is taken as conclusive information that no compensation was paid, unless the failure to make a report of the compensation is called to the RRB's attention within four years of the day on which the report was required to be made.

**Example of Time Limitation Under the RRA**

Reports of compensation and service for the year 2006 were due at the RRB on the last day of February 2007. The last day to submit a corrected report of service and compensation for the year 2006 would be the last day of February 2011. After February 28, 2011, the time limit for adjustments to Tier compensation earned in 2006 will have expired.

**Time Limitation Under the RUIA**

Section 6 of the Railroad Unemployment Insurance Act (RUIA) provides that the RRB's records of compensation are conclusive unless an error is called to the attention of the RRB within eighteen months of the date on which the return was required to be filed. The last day to submit a corrected report of RUIA compensation for the year 2006 would be August 31, 2008.

**Exceptions to the Four Year Adjustment Limitation**

Part 211.16 of the Railroad Retirement Board's Regulations allow corrections beyond the four-year adjustment period in the following circumstances:
                        - The compensation was posted or not posted as the result of fraud on the part of the employer;  	 
                        - The compensation was posted for the wrong person or wrong period;  	 
                        - The earnings were erroneously reported to the  Social Security Administration  in the good faith belief by the employer or employee that such earnings were not covered under the Railroad Retirement Act;  	 
                        - A determination pertaining to the coverage under the Railroad Retirement Act of an individual, partnership, or company as an employer, is retroactive;  	 
                        - In the judgment of the three-member Board, failure to make a correction would be inequitable.

**Error Discovered After the Allowed Adjustment Period**

An employer who discovers an error in a compensation report beyond the four-year period should submit Form BA-4, Report of Creditable Compensation Adjustments, accompanied by an explanation of the delay and a statement regarding the payment of applicable taxes.

An employee will not be credited with service months or Tier II compensation beyond the four-year period unless the employer establishes to the satisfaction of the Board that all employment taxes imposed by Sections 3201, 3211, and 3221 of title 26 of the Internal Revenue Code have been paid with respect to the compensation and service.

**Determining the Period for Retroactive Payments**

Reports adjusting prior-year service and compensation are due at the RRB by the end of the month following the calendar quarter in which the payment was made or the error or omission was determined. For example, if payment was made in July 2007 for a period of lost earnings in 2002 and 2003, the report would be due by October 31, 2007. If an employer is filing an adjustment that appears to be beyond the four-year period, such as in the above example, the employer should complete item 16 on the adjustment report. This item allows an employer to identify current payments that are allocated more than four years prior to the current year. If the adjustment report is filed on magnetic media, the employer can put this information in the “Remarks” section of Form G-440, "Report Specification Sheet".

   

**‹** Chapter 08: Filing Instructions for Form BA-15, Report of Stock Options and Other Payments
Up
Chapter 10: Records Retention Requirement **›**

   

Acrobat ReaderAdobe's Access Website

**Railroad Jobs**

**Fraud Hotline**

**Field Office Locator**

 

(877) 772-5772
(312) 751-4701 
(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: 07/27/2022