209.8—Employers' annual reports of creditable service and compensation.
Each year, on or before the last day of February, each employer is required to make an annual report of the creditable service and compensation (including a report that there is no compensation or service to report) of employees who performed compensated service in the preceding calendar year. The annual report shall include service and compensation previously furnished in supplemental reports and notices of death.
(Approved by the Office of Management and Budget under control number 3220-0008)