OE-1a INST - Instructions for Form OE-1a

Sep 19, 2026

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Form OE-1a provides labor organizations with instructions to report creditable service and compensation and to report and pay the associated retirement taxes and unemployment contributions. It specifies who should be reported, the filing deadline after the period ends, and where to direct questions for additional guidance. The document then details how to complete report items 1–19 and outlines the method for calculating withholding amounts across Tier I, Tier II, and Medicare taxes.

LanguageEnglish

CategoryForms

FormatPDF

Pages7

Reading Time3 min

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Labor Employer Reporting Instructions

Appendix IV - OE-1a INST

Instructions for Completing Items 1-19

Instructions for Calculating Withholding Amounts

INSTRUCTIONS FOR FORM OE-1a U. S. RAILROAD RETIREMENT BOARD Revised 2018 The following instructions are to assist system subordinate units in (1) reporting creditable service and compensation and taxable earnings to their National Secretary-Treasurer or the National Reporting Officer of their labor organization and (2) reporting and paying retirement taxes and unemployment contributions. Form OE-1a is used to report creditable service and compensation for local units of national rail labor organizations covered under the Railroad Retirement Act (RRA) . Local lodges, divisions, unions, and federations, along with district councils, should report only employees who were previously in an employment relation with a railroad carrier and whose earnings were $25.00 or more per month. Form OE-1a 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-1a TO THE RAILROAD RETIREMENT BOARD (RRB) OR TO THE INTERNAL REVENUE SERVICE (IRS) . 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 RRB’s Quality Reporting Service Center at (312) 751-4992 [or email](or email qrsc@rrb.gov)[ ](or email qrsc@rrb.gov)[qrsc@rrb.gov](or 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 hearing impaired or have a speech disability, Monday-Friday 7 AM – 7 PM local time. • For more information on Additional Medicare Tax, visit [https://www.irs.gov/](https://www.irs.gov/ and search for)[ and search for](https://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/eftps/ or call](the EFTPS website at www.eftps.gov/eftps/ or call) 1-800-555-4477; en español, 1-800-244-4829; for TDD (hearing impaired) call 1-800-733-4829 from 8 AM – 8 PM (ET), Monday-Friday. 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. Prepared by the Quality Reporting Service Center | Labor Employer Reporting Instructions | Effective 05-18 | | --- | --- | | Appendix IV | OE-1a INST | A. INSTRUCTIONS FOR COMPLETING ITEMS 1-19 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 type of unit. 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 in 3. 8. Enter the gross earnings and Tier I Medicare earnings. Note: Both amounts consist of all taxable compensation. Please only include amounts earned for services to your unit. 9. Enter the amount of the employee Medicare tax withheld from the employee's earnings. Instructions for calculating the withholding amounts are in Part B of these instructions. 10. Enter the Tier I creditable retirement compensation. 11. Enter the amount of Tier I employee tax

FAQs

What is Form OE-1a used for?

Form OE-1a is used to report creditable service and compensation for covered local units of national rail labor organizations, and to support reporting and paying retirement taxes and unemployment contributions.

When should Form OE-1a be sent, and who should not receive it?

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

How are withholding amounts calculated for Tier I, Tier II, and Medicare?

To calculate withheld tax, multiply taxable earnings by the applicable tax rate. Tier I and Medicare use the same employee and employer tax rates, while Tier II differs.

Sep 19, 2026

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