20 CFR § 345.113 - Execution of contribution reports.

---
identifier: "/us/cfr/t20/s345.113"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 345.113 - Execution of contribution reports."
title_number: 20
title_name: "Employees' Benefits"
section_number: "345.113"
section_name: "Execution of contribution reports."
chapter_name: "RAILROAD RETIREMENT BOARD"
subchapter_number: "C"
subchapter_name: "REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT"
part_number: "345"
part_name: "EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "45 U.S.C. 362(l)."
regulatory_source: "61 FR 20072, May 3, 1996, unless otherwise noted."
cfr_part: "345"
---


# 345.113 Execution of contribution reports.

(a) Each contribution report on Form DC-1 shall be signed by hand by:

(1) The individual, if the employer is an individual;

(2) The president, vice president, or other duly authorized officer, if the employer is a corporation; or

(3) A responsible and duly authorized member or officer having knowledge of its affairs if the employer is a partnership or other unincorporated organization.

(b) The Form DC-1 may be filed electronically through the Board's authorized agent. If filed electronically, no further authentication is required.

[67 FR 13567, Mar. 25, 2002]