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

FORM APPROVED

O.M.B. NO. 3220-0012

UNITED STATES OF AMERICA
RAILROAD RETIREMENT BOARD
EMPLOYER NUMBER

EMPLOYER’S QUARTERLY REPORT OF CONTRIBUTIONS
UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT
This Report is Required By Law - 20 C.F.R. 345.116

CALENDAR QUARTER AND YEAR

NAME AND ADDRESS OF EMPLOYER

Check appropriate box for report status / method of payment

Final Report

Check/Money Order

Electronic

All employers must return original Form DC-1 to:
CHIEF FINANCIAL OFFICER
U.S. RAILROAD RETIREMENT BOARD
844 N Rush Street, Chicago, Illinois 60611-2092
READ THE INSTRUCTIONS ON THE REVERSE SIDE OF THIS FORM BEFORE PREPARING THIS REPORT
MONTH
BA-4
PREPARED

YEAR
ADJUSTED

AMOUNT OF COMPENSATION
SUBJECT TO CONTRIBUTION

CONTRIBUTION
RATE

AMOUNT OF CONTRIBUTION
DUE (COL. (c) x COL. (d))

(a)

( b)

(c)

(d)

(e)

1. CURRENT REPORTING
PERIOD

0.00%

$0.00

2.

0.00%

$0.00

0.00%

$0.00

0.00%

$0.00

0.00%

$0.00

0.00%

$0.00

0.00%

$0.00

0.00%

$0.00

0.00%

$0.00

0.00%

$0.00

0.00%

$0.00

0.00%

$0.00

0.00%

$0.00

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 Ba-3a and any
adjustments of Form BA-4.

$0.00

$0.00

3. Total
4.
Corrections to prior
Form DC-1 (indicate
quarter and year)

1.

0.00%

$0.00

2.

0.00%

$0.00

$0.00

3.

$0.00

5. Total
6a.

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

$0.00
6b.

7.

I/P Total

Report Total

$0.00

8.

AMOUNT OF REMITTANCE Check or money order should be made payable to the U.S. Railroad Retirement Board
For Railroad Retirement Board (RRB) Use Only:

9.
PREPARER’S NAME (Print)
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
(OFFICER AS PER INSTRUCTION ON REVERSE)
DATE

FORM DC-1 (4-03) DESTROY PRIOR EDITIONS

(OVER)

INSTRUCTIONS
EMPLOYER’S CONTRIBUTIONS
AND CONTRIBUTION REPORTS
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 think 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 aspects of this form, including
suggestions for reducing completion time, to the Chief of Information
Resources Management, Railroad Retirement Board, 844 N. Rush St.,
Chicago, IL 60611-2092. Please do not return this form to this address.
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. – Each 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.
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.

FILLING IN FORM DC-1
HEADING
Heading. – Enter the employer number used in reporting compensation
to the RRB’s Chief of Employee Service/Training Center; enter the final
date of the period covered; enter in full the correct name and address of
the employer. If future reports are not required please check “FINAL
REPORT”. Also check box to indicate method of payment.

BODY
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 of 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 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. – 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 of forms
BA- 3a. Annual Report of Creditable Compensation and BA- 4 to the Chief of
Employee Service/Training 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 C h i e f o f E m p l o y e e
Service/Training Center. The total compensation to be listed on this
contribution report is to be derived form payrolls or other disbursement
documents for appropriate quarter.
Item 4 – Correction to prior Forms DC-1. – Enter in this space
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. – 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 this space, in column (e), the
total amount remitted for this report. It should be the amount shown in item 7.
Item 9 – The name of the individual preparing the form should be indicated
as well as a telephone number at which he or she may be reached.

SIGNATURE
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 (4-03)