OE-1 INST - Labor Employer Reporting Instructions - Effective 06-16 - Appendix V

Sep 19, 2026

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Instructions for completing Form OE-1 for U.S. Railroad Retirement Board reporting. Guidance covers how system subordinate units report creditable service, creditable compensation, taxable earnings, and how to report and pay retirement taxes and unemployment contributions. It specifies where to send the report, timing requirements, and prohibits submission to the Railroad Retirement Board or the Internal Revenue Service. The document also lists detailed steps for filling items 1–21 and references related parts for calculations, conversion, and RUIA creditable compensation.

LanguageEnglish

CategoryForms

FormatPDF

Pages9

Reading Time3 min

AccessFree to download

Instructions for Completing Items 1-21

Sample

Instructions for Calculating Withholding Amounts

Where to Go for Additional Information

INSTRUCTIONS for FORM OE-1 U. S. RAILROAD RETIREMENT BOARD Revised 2016 The following instructions are to assist system subordinate units * in reporting creditable service and compensation and taxable earnings to the National Secretary-Treasurer or National Reporting Officer of their labor organization and in reporting and paying retirement taxes and unemployment contributions. Form OE-1 is used to report creditable compensation and service for system units of national rail labor organizations covered under the provisions of the Railroad Retirement Act (RRA) and the Railroad Unemployment Insurance Act (RUIA) . The report should be sent to your National Secretary-Treasurer or National Reporting Officer within 15 days after the end of the period covered by the report. DO NOT SEND FORM OE-1 TO THE RAILROAD RETIREMENT BOARD (RRB) OR TO THE INTERNAL REVENUE SERVICE (IRS) . *System subordinate units include: DISTRICT COUNCILS GENERAL COMMITTEE GENERAL GRIEVANCE COMMITTEES STATE LEGISLATIVE BOARDS SYSTEM BOARDS SYSTEM FEDERATIONS FEDERATIONS OF GENERAL CHAIRMEN DISTRICT LODGES GENERAL COMMITTEES OF ADJUSTMENT JOINT PROTECTIVE BOARDS STATE LEGISLATIVE COMMITTEES SYSTEM COUNCILS REGIONAL ASSOCIATIONS OF GENERAL CHAIRMEN WHERE TO GO FOR ADDITIONAL INFORMATION 􀁸 For additional forms or questions about these instructions contact either your national organization or a Compensation Reporting Specialist at the Railroad Retirement Board’s Quality Reporting Service Center at (312) 751-4992 or [email](email qrsc@rrb.gov)[ ](email qrsc@rrb.gov)[qrsc@rrb.gov](email qrsc@rrb.gov). 􀁸 For questions about completing Form CT-1, tax deposit rules, or obtaining an employer identification number (EIN), call the IRS at 1-800-829-4933 (Business and Specialty Tax Line) or 1-800-829-4059 (TDD/TTY) for persons who are deaf, hard of hearing, or have a speech disability, Monday-Friday 7:00 a.m.– 7 p.m. local time. 􀁸 For more information on Additional Medicare Tax, visit [www.irs.gov](www.irs.gov) and search for “Questions and Answers for the Additional Medicare Tax,” Form 8959, Additional Medicare Tax, and Instructions for Form 8959. 􀁸 For information on the Electronic Federal Tax Payment Systems (EFTPS) or to enroll in EFTPS, visit the EFTPS website at [www.eftps.gov](www.eftps.gov) or call 1-800-555-4477; en español, 1-800-244-4829; for TDD (hearing impaired) call 1-800-733-4829 from 8 a.m.– 8 p.m. ET M-F. Assistance is available 24/7 unless otherwise noted. Additional information about EFTPS is also available in the Internal Revenue Service Publication (Pub.) 966, Electronic Federal Tax Payment System: A Guide to Getting Started. 􀁸 For questions regarding enrollment on the [www.Pay.gov](www.Pay.gov) website, please [contact Pay.gov](contact Pay.gov) customer support at either 1-800-624-1373 or email at [pay.govclev@clev.frb.org](pay.govclev@clev.frb.org. Assistance)[. Assistance](pay.govclev@clev.frb.org. Assistance) is available 7 a.m.– 7 p.m. (ET) Monday-Friday, except Holidays. Prepared by the Quality Reporting Service Center | Labor Employer Reporting Instructions | Effective 06-16 | | --- | --- | | Appendix V | OE-1 INST | A. INSTRUCTIONS FOR COMPLETING ITEMS 1-21 1. Enter the name of your national organization. 2. Enter the page number and the total number of pages included in this report. Example: Page 1 of 2. 3. Enter the name and/or number of your reporting unit. 4. Enter the RRB unit number (BA number) assigned to your national organization. To obtain your unit number, contact your national organization. 5. Enter the appropriate month or quarter and year. Example: Mar 2013 or 1st Q 2013. 6. Enter the employee’s last name followed by the employee’s first name and middle initial. Also, enter the employee’s nine-digit social security number. 7. Enter the appropriate month of the quarter you are filing. Example: If you are filing for the 2nd quarter of 2013, enter Apr in 1, May in 2, and Jun

FAQs

Who uses Form OE-1 and what must be reported?

System subordinate units report creditable service, creditable compensation, and taxable earnings for covered national rail labor organizations, and report and pay retirement taxes and unemployment contributions.

When and where should the Form OE-1 report be sent?

Send the report to your National Secretary-Treasurer or National Reporting Officer within 15 days after the end of the reporting period. Do not send Form OE-1 to the Railroad Retirement Board (RRB) or the Internal Revenue Service (IRS).

What are the key entries required in items 1–21?

The form requires organization and unit identifiers, period month/quarter and year, employee identity and Social Security number, daily pay rate and earnings/tax figures, multiple tier and RUIA amounts, employee tax withheld amounts, totals, and completion contact and date information.

Sep 19, 2026

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