Rail Employer Reporting Instructions

Part V – Reports of Creditable Service and Compensation

Chapter 2: Filing Instructions for Form G-440, Report Specifications Sheet

1

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::

 To verify receipt of the annual report; 

 To identify the type of report that has been filed; 

 To certify that the data furnished is correct. 

If you have no compensated employees to report for the prior calendar year, complete only 

the appropriate items on the Form G-440.

Completion of Form G-440

Proper completion of Form G-440 is vital to the correct processing of the report. The correct 

entry of assigned employer BA numbers for all subsidiaries included in the report will prevent 

the subsidiaries report from being considered delinquent. Therefore, it is necessary to list all BA 

numbers for all employers included on automated media reports.

When you check the box for an Annual or Adjustment report in item 10, check all the related 

boxes to indicate the type of compensation and information included on the report (i.e. Sick Pay, 

Employee Addresses, etc.). 

 Employers using a cartridge should make sure: 

 The cartridge number is entered in the appropriate item; 

 The corresponding cartridge is labeled; 

 The cartridge has a standard IBM format header label; and 

 The report includes a “grand total” record. 

Recapitulation Sheet

On the reverse side of Form G-440 is the Recapitulation Sheet used for entry of report totals. 

The compensation totals are used to verify that the report processed correctly. The report totals 

must be completed for paper and diskette reports. If your automated media report includes report 

totals, you are not required to also provide that information on the Recapitulation Sheet. 

Although not required, you may wish to complete this section for all reports as an added check. 

The Sub-total Record and Grand Total Record formats are in Appendix I.
Rail Employer Reporting Instructions

Part V – Reports of Creditable Service and Compensation

Chapter 2: Filing Instructions for Form G-440, Report Specifications Sheet

2

Recapitulation Sheet Entries

Be sure to complete the following entries on the Recapitulation Sheet.

1 Check only 

one box 

Check the box that corresponds with the form that you are submitting 

(BA-3, BA-4).

2 Page__ of __ Enter the page number of the report you are recapping. The maximum 

number of report pages for a recapitulation sheet is 15. If more than 15 

pages are being recapped, use more than one recap sheet and enter the 

grand total in Item 6.

3 Record Count Enter the total number of lines used on each page of the form you are 

recapping. For example, if there are 10 employees included on the form 

you are submitting, the record count should correspond. If an employee 

appears on an adjustment report for more than one year, count each line 

item, not each employee.

4 Compensation 

Totals

Enter the compensation totals from the bottom of the report form. 

Enclose negative amounts in parentheses.

5 Record Totals Enter the totals for each column.

6 Grand Totals In the top right hand corner of the Recapitulation Sheet, you will see 

'Page __ of __'. If more than one page is needed to do your recap, fill in 

the Grand Totals on the last page of the report (i.e. Page 5 of 5).