TN 4 (09-99)
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.)