Form DC-1 (Interne Employer's Quarterly Report of Contributions Under the R

Proposed
Complete Form then click on Submit to Process

Employer's Quarterly Report of contributions under
the Railroad Unemployment Insurance Act
This Report is Required By Law - 20 C.F.R. 345.5

FORM APPROVED
O.M.B. No. 3220-0012
Reporting Period
(Calendar Quarter and Year)

Employer BA Number

/

Check appropriate box for report status/method of payment

Co. Name

UNITED STATES OF AMERICA
RAILROAD RETIREMENT BOARD

Final Report

Check/Money Order

Electronic

Electronic Form DC-1 will be filed with:
CHIEF FINANCIAL OFFICER
U.S. RAILROAD RETIREMENT BOARD
844 N Rush Street, Chicago, Illinois 60611-1275
Month BA-4
Prepared
(a)

Address
Address 2
City

State

Year Adjusted Amount of Compensation Contribution Rate
(b)
subject to contribution
(d)
(c)

Zip

Amount of Contribution Due
(e)

1. Reporting Period
Compensation
2 Compensation
Adjustments - Prior
Year Compensation
Adjustments Reported
on Form(s) BA-4 in the
Reporting Period

3. Total Reporting Period Compensation
4. Corrections to prior
Form DC-1

1.
2.
3.

5. Total Reporting Period Corrections

6a. Interest
Penalties

Month

Year
/

6b. I/P Total

7. Report Total

8. Amount of Remittance
9. Preparer's Name
Telephone No.
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. I UNDERSTAND 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
DATE

FORM DC-1 (XX-XX) DESTROY PRIOR EDITIONS

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: Railroad
Retirement Board, ATTN: Bureau of Information Services/Policy &
Compliance, 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 ID-40r, 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
March 31
June 30
September 30
December 31

DUE ON OR BEFORE
April 30
July 31
October 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 twenty-five
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.

Item 1 – Reporting period compensation – 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 BA-4 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 Reporting Period Compensation – 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 DC-1 –
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 DC-1 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 DC-1 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 Reporting Period Correction – 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.

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.

Item 7 – Report Total – Enter the total amount of the remittance required
by this report. Add the amounts shown in items 5e and 6b.

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.

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

COMPLETING FORM DC-1
Identifying Information – Enter the employer BA number used in
reporting compensation to the RRB’s Chief of Compensation and Employer
Services Center, the reporting period (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 8 – Amount of Remittance –
Enter, in column (e), the total amount
remitted for this report. It should be the amount shown in item 7.

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.

DC-1 (XX-XX)