Reporting Instructions for Creditable Sickness Payments are prepared and
released periodically to officials of employers covered under the Railroad
Retirement and Railroad Unemployment Insurance Acts to assist them in their
responsibilities under the Acts. This web site version duplicates the material
that is released in binder-form.
The Reporting Instructions for Creditable Sickness Payments provides
instructions to sickness payors on reporting requirements under the Railroad
Retirement Act (RRA). Such payers must file reports with the Railroad Retirement
Board's Division of Compensation and Certification (DCC) within the Bureau of
Research and Employment Accounts. These instructions cover forms and
correspondence relating to the following subjects:
- annual tax and earnings reports of creditable sick pay;
- adjusted reports of creditable sick pay; and,
- clarification of reports of creditable sick pay in order to correctly
credit payee records.
What's Not in Reporting Instructions for Creditable Sickness Payments
The Reporting Instructions for Creditable Sickness Payments do not provide
exhaustive instructions for the Internal Revenue Service (IRS) forms which you
must complete for sickness payments. Instead, these instructions provide basic
information for IRS forms as they relate to DCC's function. For example, IRS
Form CT-1
, Employer's Annual Railroad Retirement Tax Return, has a relationship
to creditable sick pay, so the instructions describe the tax on sick pay and the
purpose and completion of Form CT-1. But the Reporting Instructions for
Creditable Sickness Payments cannot provide definitive answers to railroad
retirement tax questions because Form CT-1 is an IRS form.
How to Use Reporting Instructions for Creditable Sickness Payments
These instructions may be used as a reference source; you do not have to read
the instructions in its entirety. The booklet is organized into ten numbered
chapters. Cross references are used to guide the user to other sections of the
instructions with related information about a subject. The chapters follow the
process order in which a sickness payer needs to know the
information-prerequisite concept knowledge, followed by descriptions,
instructions and examples for all required forms and reports, and then followed
by information which payers must know about reports even after the original
reports are submitted.
It is important to use the most current version of the Reporting Instructions
for Creditable Sickness Payments. The effective date of each page is shown in
the heading.
Implementation of Law
Because the instructions are based on the implementation of the RRA and the
regulations of the Railroad Retirement Board (RRB), legal citations are in some
instances included for your reference. A copy of the Railroad Retirement Act of
1974 may be purchased from the Superintendent of Documents, Government Printing
Office, Washington, D.C. 20402. You may also purchase a copy of the Code of
Federal Regulations, Title 20, Parts 1 to 399, which includes the requirements
and forms prescribed for reporting to the RRB and the penalties for failure to
report. This is published annually, usually during June, with revisions through
March 31 of that year. In addition, a library with a public documents section
may have copies of the RRA and regulations, or may be able to secure loan copies
from another library.
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