RRBs earnings records, including those showing no posting for a period, are final unless the error is brought to RRBs attention within 4 years after the last date for filing a Federal tax return on the earnings.

RRB may enter into its records items credited under the SS Act, which should have been credited under the RR Act. RRB may transfer to SSA items credited under the RR Act that should have been credited under the SS Act. Items reported to the wrong agency (RRB or SSA) can be transferred at any time. (See RS 02201.014.)