Form DC-1 "Employer's Quarterly Report of Contributions Under the Railroad Unemployment Insurance Act"

What Is Form DC-1?

This is a legal form that was released by the U.S. Railroad Retirement Board on December 1, 2011 and used country-wide. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on December 1, 2011;
  • The latest available edition released by the U.S. Railroad Retirement Board;
  • Easy to use and ready to print;
  • Yours to fill out and keep for your records;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form DC-1 by clicking the link below or browse more documents and templates provided by the U.S. Railroad Retirement Board.

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Download Form DC-1 "Employer's Quarterly Report of Contributions Under the Railroad Unemployment Insurance Act"

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FORM APPROVED
UNITED STATES OF AMERICA
O.M.B. NO. 3220-0012
RAILROAD RETIREMENT BOARD
EMPLOYER NUMBER
CALENDAR QUARTER AND YEAR
EMPLOYER’S QUARTERLY REPORT OF CONTRIBUTIONS
UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT
This Report is Required By Law - 20 C.F.R. 345.116
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
CONTRIBU-
AMOUNT OF COMPENSATION
AMOUNT OF CONTRIBUTION
BA-4
YEAR
TION
DUE (COL. (c) x COL. (d))
PREPARED
ADJUSTED
SUBJECT TO CONTRIBUTION
RATE
(e)
(c)
(a)
( b)
(d)
1. CURRENT REPORTING
0.00%
$0.00
PERIOD
2.
0.00%
$0.00
Compensation Adjustments
reported on Form BA-4.
0.00%
$0.00
ATTENTION: Attach
a
0.00%
$0.00
statement of explanation to
your fourth quarter Form
0.00%
$0.00
DC-1 if the item 3 total
compensation reported on
0.00%
$0.00
Forms DC-1 for the four
quarters of this calendar
0.00%
$0.00
year does not agree with
compensation reported on
0.00%
$0.00
Form
Ba-3
and
any
adjustments of Form BA-4.
0.00%
$0.00
0.00%
$0.00
0.00%
$0.00
0.00%
$0.00
0.00%
$0.00
$0.00
$0.00
3. Total
4.
0.00%
$0.00
1.
Corrections to prior
0.00%
Form DC-1 (indicate
$0.00
2.
quarter and year)
$0.00
3.
$0.00
$0.00
5. Total
6a.
6b.
7.
$0.00
Interest/Penalties (I/P) (Indicate Quarter/Year)
I/P Total
Report Total
8.
AMOUNT OF REMITTANCE
Check or money order should be made p
ayable 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 UNDERST
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
FORM DC-1 (12-11) DESTROY PRIOR EDITIONS
(OVER)
FORM APPROVED
UNITED STATES OF AMERICA
O.M.B. NO. 3220-0012
RAILROAD RETIREMENT BOARD
EMPLOYER NUMBER
CALENDAR QUARTER AND YEAR
EMPLOYER’S QUARTERLY REPORT OF CONTRIBUTIONS
UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT
This Report is Required By Law - 20 C.F.R. 345.116
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
CONTRIBU-
AMOUNT OF COMPENSATION
AMOUNT OF CONTRIBUTION
BA-4
YEAR
TION
DUE (COL. (c) x COL. (d))
PREPARED
ADJUSTED
SUBJECT TO CONTRIBUTION
RATE
(e)
(c)
(a)
( b)
(d)
1. CURRENT REPORTING
0.00%
$0.00
PERIOD
2.
0.00%
$0.00
Compensation Adjustments
reported on Form BA-4.
0.00%
$0.00
ATTENTION: Attach
a
0.00%
$0.00
statement of explanation to
your fourth quarter Form
0.00%
$0.00
DC-1 if the item 3 total
compensation reported on
0.00%
$0.00
Forms DC-1 for the four
quarters of this calendar
0.00%
$0.00
year does not agree with
compensation reported on
0.00%
$0.00
Form
Ba-3
and
any
adjustments of Form BA-4.
0.00%
$0.00
0.00%
$0.00
0.00%
$0.00
0.00%
$0.00
0.00%
$0.00
$0.00
$0.00
3. Total
4.
0.00%
$0.00
1.
Corrections to prior
0.00%
Form DC-1 (indicate
$0.00
2.
quarter and year)
$0.00
3.
$0.00
$0.00
5. Total
6a.
6b.
7.
$0.00
Interest/Penalties (I/P) (Indicate Quarter/Year)
I/P Total
Report Total
8.
AMOUNT OF REMITTANCE
Check or money order should be made p
ayable 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 UNDERST
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
FORM DC-1 (12-11) DESTROY PRIOR EDITIONS
(OVER)
INSTRUCTIONS
PAPERWORK REDUCTION ACT NOTICE
Item 1 – Current reporting period – No entry required in columns (a)
a n d ( b ) . E n t e r i n c o l u m n ( c ) t h e t o ta l c o m p e n s a t i o n s u b j e c t t o
We ask for this information to carry out the provisions of the Railroad
c o n t r i b u t i o n f o r t h e c u r r e n t r e p o r t i n g p e r i o d , i n c o l u m n ( d ) t h e
Unemployment Insurance Act. We need it to ensure that railroad employers
contribution rate indicated in the annual notice and in column (e) the
are complying with the Act and to allow us to compute and collect the correct
amount of contribution due.
amount of contributions. You are required to give us this information.
Item 2 – Compensation Adjustments – Enter in column (a) the month
We estimate this form takes an average of 25 minutes per response to
i n d i c a t e d o n F o r m B A - 4 , R e p o r t o f C r e d i ta b l e C o m p e n s a t i o n
complete, including the time for reviewing the instructions, getting the
Adjustments. Enter in column (b) the calendar year which was adjusted
needed data, and reviewing the completed form. Federal agencies may not
by the Form BA - 4 (a BA - 4 that adjusts more than 1 calendar year
conduct or sponsor, and respondents are not required to respond to, a
requires a separate line for each year). Enter in column (c ) on the
collection of information unless it displays a valid OMB number. If you wish,
appropriate line the amount of the net increase or decrease resulting
send comments regarding the accuracy of our estimate or any other aspect
from compensation adjustments applicable to prior periods as reported
of this form, including suggestions for reducing completion time, to the
on the Form BA- 4 filed during the period covered by the report. The entry
Chief of Information Resources Management, Railroad Retirement Board,
is to be made in the space provided for the period affected by the
844 N. Rush St., Chicago, IL 60611-2092.
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
EMPLOYER’S CONTRIBUTIONS AND CONTRIBUTION REPORTS
RRB’s regulation for years prior to 1981. Enter in column (e) the amount
of contributions due.
General requirements – Every employer under the Railroad
If any amount is a decrease, it should be noted by inserting the letter “D”
Unemployment Insurance Act is required to pay a contribution equal to a
after the amount.
percentage of the compensation earned by any employee. All employers
are notified annually of the contribution rate with Form ID-40r, Annual Notice
Item 3 – Total – Enter the total of the compensation amounts shown for
to Employer - RUI Act, in October. The monthly compensation base is
items 1 and 2 in column (c) and the total of the contribution amounts in
established every November via a separate notice.
column (e). The total compensation reported on line 3 for the four
quarters of each year should be the same as the total compensation
Reporting requirements – Every employer must file a report and pay
reported on Forms BA- 3, Annual Report of Creditable Compensation,
contributions for each calendar quarter in which compensation is earned by
and BA- 4 to the Chief of Compensation and Employer Services Center.
one or more employees.
If they do not agree, please attach a statement that explains the
reason(s) for the difference in total compensation reported here and
The report for each quarter must be filed and the contributions must be paid
separately reported to the Chief of Compensation and Employer
on or before the due date shown below:
Services Center. The total compensation to be listed on this contribution
report is to be derived from payrolls or other disbursement documents
QUARTER ENDED
DUE ON OR BEFORE
for an appropriate quarter.
March 31
April 30
Item 4 – Correction to prior Forms DC-1 – Enter corrections,
June 30
July 31
underpayments or overpayments of contribution not involving BA - 4
September 30
October 31
adjustments applicable to prior compensation reports. On line 1 in column
December 31
January 31
(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
If the due date falls on Saturday, Sunday, or a national legal holiday, the
columns (c) through (e) should be the same information as indicated on
report must be filed and the payment made on or before the next following
Form DC -1 to be corrected. Enter on line 2 in columns (c) through (e), the
business day. The report must be postmarked on or before the date on
correct information. Additional corrections to Forms DC -1 should be
which the report is required to be filed. Payments by electronic medium
documented on an attachment in the same format as the first correction.
must be effective on or before the date on which the DC -1 report is
On line 3 of columns (c) and (e) the net correction total is entered.
required to be filed.
Item 5 – Total – Add columns (c) and (e) of item 3 and line 3 of item 4
Penalties – For failure to file a report on or before the date on which it is
and enter the totals.
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,
Items 6a & b – Interest/penalties – Indicate the quarter and year
unless the employer establishes to the satisfaction of the Railroad
applicable in item 6a. Enter the amount of interest/penalties in item 6b.
Retirement Board (RRB) that a reasonable cause exists for the delinquency.
Item 7 – Report Total – Enter the total amount of the remittance required
Interest – If any contribution is not paid when due, interest will accrue
by this report. Add the amounts shown in items 5e and 6b.
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
Item 8 – Amount of Remittance – Enter, in column (e), the total amount
will be treated the same as a full month, e.g. a contribution postmarked one
remitted for this report. It should be the amount shown in item 7.
day after the due date will be assessed a full month’s interest.
Item 9 – Enter the name and telephone number of the individual preparing
Records – Every employer under the Railroad Unemployment Insurance Act
the form.
must keep accurate records containing sufficient information to enable the
RRB to determine whether the contributions have been correctly computed
Signature – Each report must be signed by (1) the individual if the
and paid. Such records shall be maintained for a period of at least five years
employer is an individual, (2) the president, vice president, or other duly
after the date the contribution to which they relate becomes due or the date
authorized officer if the employer is a corporation, or (3) a responsible or
the contribution is paid, whichever is later, and shall be open at all times to
duly authorized member or officer having knowledge of its affairs, if the
the inspection of the RRB or any of its officers or employees.
employer is a partnership or other incorporated organization. The title of
the officer must be indicated as well as the date signed.
COMPLETING FORM DC-1
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.
DC -1 (12-11)
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