UNITED STATES OF AMERICA FORM APPROVED
 

RAILROAD RETIREMENT BOARD O.M.B. NO. 3220-0012
 

EMPLOYER’S QUARTERLY REPORT OF CONTRIBUTIONS 

UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT 

This Report is Required By Law - 20 C.F.R. 345.116 

EMPLOYER NUMBER CALENDAR QUARTER AND YEAR 

Check appropriate box for report status / method of payment 

READ THE INSTRUCTIONS ON THE REVERSE SIDE OF THIS FORM BEFORE PREPARING THIS REPORT 

NAME AND ADDRESS OF EMPLOYER 

R Final Report R Check/Money Order R Electronic

All employers must return original Form DC-1 to: 

CHIEF FINANCIAL OFFICER 

U.S. RAILROAD RETIREMENT BOARD 

844 N Rush Street, Chicago, Illinois 60611-1275

MONTH 

BA-4 

PREPARED 

(a) 

CONTRIBUTION 

RATE 

(d) 

YEAR 

ADJUSTED 

( b) 

AMOUNT OF COMPENSATION 

SUBJECT TO CONTRIBUTION 

(c) 

AMOUNT OF CONTRIBUTION 

DUE (COL. (c) x COL. (d)) 

(e) 

1. CURRENT REPORTING 

PERIOD 

3. Total 

5. Total 

6a. 

Interest/Penalties (I/P) (Indicate Quarter/Year) 

9. For Railroad Retirement Board (RRB) Use Only:

PREPARER’S NAME (Print) 

TELEPHONE NO. 

8. 

AMOUNT OF REMITTANCE ayable to the U.S. Railroad Retirement Board 

7. 

Report Total 

6b. 

I/P Total 

Compensation Adjustments 

reported on Form BA-4. 

ATTENTION: Attach a 

statement of explanation to 

your fourth quarter Form 

DC-1 if the item 3 total 

compensation reported on 

Forms DC-1 for the four 

quarters of this calendar 

year does not agree with 

compensation reported on 

Form 

adjustments of Form BA-4. 

2. 

Corrections to prior 

Form DC-1 (indicate 

quarter and year) 

4. 

I CERTIFY THAT I HAVE EXAMINED THIS REPORT, THAT IT IS MADE IN GOOD FAITH AND THAT TO THE BEST OF MY KNOWLEDGE AND 

BELIEF ALL ENTRIES MADE HEREIN ARE TRUE AND CORRECT, AND IN ACCORDANCE WITH THE LAW AND REGULATIONS APPLICABLE 

HERETO. AND THAT PROVIDING FALSE OR FRAUDULENT INFORMATION OR FAILING TO PROVIDE REQUIRED 

INFORMATION IS A VIOLATION OF FEDERAL LAW PUNISHABLE BY FINE, IMPRISONMENT OR BOTH. 

SIGNATURE TITLE 

(OFFICER AS PER INSTRUCTION ON REVERSE) 

DATE 

1. 

2. 

3. 

Check or money order should be made p 

Ba-3 anyand

I UNDERST 

FORM DC-1 (11-18) DESTROY PRIOR EDITIONS (OVER) 
                       

 

 

 

   

     

             

                         

                   

               

                       

                   

                           

                         

                 

                                   

                     

                         

                     

                   

INSTRUCTIONS
 

PAPERWORK REDUCTION ACT NOTICE

We ask for this information to carry out the provisions of the Railroad

Unemployment Insurance Act. We need it to ensure that railroad employers

are complying with the Act and to allow us to compute and collect the correct

amount of contributions. You are required to give us this information.

We estimate this form takes an average of 25 minutes per response to 

complete, including the time for reviewing the instructions, getting the needed 

data, and reviewing the completed form. Federal agencies may not conduct 

or sponsor, and respondents are not required to respond to, a collection of 

information unless it displays a valid OMB number. If you wish, send 

comments regarding the accuracy of our estimate or any other aspect of this 

form, including suggestions for reducing completion time, to the Associate 

Chief Information Officer for Policy and Compliance, Railroad Retirement 

Board, 844 N. Rush St., Chicago, IL 60611-1275. 

EMPLOYER’S CONTRIBUTIONS AND CONTRIBUTION REPORTS

General requirements – Every employer under the Railroad

Unemployment Insurance Act is required to pay a contribution equal to a

percentage of the compensation earned by any employee. All employers

are notified annually of the contribution rate with Form ID­40r, Annual Notice

to Employer ­ RUI Act, in October. The monthly compensation base is

established every November via a separate notice.

Reporting requirements – Every employer must file a report and pay

contributions for each calendar quarter in which compensation is earned by

one or more employees.

The report for each quarter must be filed and the contributions must be paid

on or before the due date shown below:

QUARTER ENDED DUE ON OR BEFORE

March 31 April 30

June 30 July 31

September 30 October 31

December 31 January 31

If the due date falls on Saturday, Sunday, or a national legal holiday, the

report must be filed and the payment made on or before the next following

business day. The report must be postmarked on or before the date on

which the report is required to be filed. Payments by electronic medium

must be effective on or before the date on which the DC ­1 report is

required to be filed.

Penalties – For failure to file a report on or before the date on which it is

due, section 345 of the regulations provides a penalty of five to twenty­five

percent of the contribution, depending upon the duration of the delinquency,

unless the employer establishes to the satisfaction of the Railroad

Retirement Board (RRB)  that a reasonable cause exists for the delinquency.

Interest – If any contribution is not paid when due, interest will accrue

thereon at the rate of one percent per month or fraction of a month from the

date on which it became due until it is paid. A fractional part of the month

will be treated the same as a full month, e.g. a contribution postmarked one

day after the due date will be assessed a full month’s interest.

Records – Every employer under the Railroad Unemployment Insurance Act

must keep accurate records containing sufficient information to enable the

RRB to determine whether the contributions have been correctly computed

and paid. Such records shall be maintained for a period of at least five years

after the date the contribution to which they relate becomes due or the date

the contribution is paid, whichever is later, and shall be open at all times to

the inspection of the RRB or any of its officers or employees.

COMPLETING FORM DC­1

Identifying Information – Enter the employer number used in reporting

compensation to the RRB’s Chief of Compensation and Employer Services

Center, the calendar quarter and year covered, and the full name and

address of the employer. If future reports are not required please check

“FINAL REPORT.” Also check the box to indicate method of payment.

Item 1 – Current reporting period – No entry required in columns (a)

and (b). Enter in column (c ) the total compensation subject to

contribution for the current reporting period, in column (d ) the

contribution rate indicated in the annual notice and in column (e) the

amount of contribution due.

Item 2 – Compensation Adjustments – Enter in column (a) the month

indicated on Form BA ­ 4, Report of Creditable Compensation

Adjustments. Enter in column (b) the calendar year which was adjusted

by the Form BA­ 4 (a BA­ 4 that adjusts more than 1 calendar year

requires a separate line for each year). Enter in column (c) on the

appropriate line the amount of the net increase or decrease resulting

from compensation adjustments applicable to prior periods as reported

on the Form BA­4 filed during the period covered by the report. The entry

is to be made in the space provided for the period affected by the

adjustment. Enter in column (d) the contribution rate applicable (8.0%)

for years from 1/1/1981 through 12/31/1990; see section 345 of the

RRB’s regulation for years prior to 1981. Enter in column (e) the amount

of contributions due.

If any amount is a decrease, it should be noted by inserting the letter “D”

after the amount.

Item 3 – Total – Enter the total of the compensation amounts shown for

items 1 and 2 in column (c) and the total of the contribution amounts in

column (e). The total compensation reported on line 3 for the four

quarters of each year should be the same as the total compensation

reported on Forms BA­ 3, Annual Report of Creditable Compensation,

and BA­ 4 to the Chief of Compensation and Employer Services Center.

If they do not agree, please attach a statement that explains the

reason(s) for the difference in total compensation reported here and

separately reported to the Chief of Compensation and Employer

Services Center. The total compensation to be listed on this contribution

report is to be derived from payrolls or other disbursement documents

for an appropriate quarter.

Item 4 – Correction to prior Forms DC­1 – Enter corrections,

underpayments or overpayments of contribution not involving BA­ 4

adjustments applicable to prior compensation reports. On line 1 in column

(a) enter the calendar quarter and year of the Form DC­1 which requires

correction. Enter in column (b) the calendar year adjusted. Entries in

columns (c) through (e) should be the same information as indicated on

Form DC­1 to be corrected. Enter on line 2 in columns (c) through (e), the

correct information. Additional corrections to Forms DC ­1 should be

documented on an attachment in the same format as the first correction.

On line 3 of columns (c) and (e) the net correction total is entered.

Item 5 – Total – Add columns (c) and (e) of item 3 and line 3 of item 4

and enter the totals.

Items 6a & b – Interest/penalties – Indicate the quarter and year

applicable in item 6a. Enter the amount of interest/penalties in item 6b.

Item 7 – Report Total – Enter the total amount of the remittance required

by this report. Add the amounts shown in items 5e and 6b.

Item 8 – Amount of Remittance –  Enter, in column (e), the total amount

remitted for this report. It should be the amount shown in item 7.

Item 9 – Enter the name and telephone number of the individual preparing

the form.

Signature – Each report must be signed by (1) the individual if the

employer is an individual, (2) the president, vice president, or other duly

authorized officer if the employer is a corporation, or (3) a responsible or

duly authorized member or officer having knowledge of its affairs, if the

employer is a partnership or other incorporated organization. The title of

the officer must be indicated as well as the date signed.

DC­1 (11-18)