Federal & State Filing Requirements

Local Union Department of Labor LM 2, 3, and 4 Reports

  • Under the Labor-Management Reporting and Disclosure Act (LMRDA) of 1959, every Local Union must file a financial report (LM-2, LM-3, or LM-4) with the Department of Labor (DOL) each year. The financial report must be filed within 90 days after the end of your organization’s fiscal year. The law does not authorize the DOL to grant an extension of time for filing reports for any reason.
  • If your Local Union was disbanded or merged during its fiscal year, a termination financial report must be filed within 30 days after the date it ceased to exist.
  • Local Unions who are entirely comprised of public employees (state, county or municipal employees) are excluded from filing an LM financial report.
  • Local Unions whose total annual receipts are more than $250,000 must file the Form LM-2. The Form LM-2 must be filed electronically using the OLMS Electronic Forms System (EFS). Click here in order to access their website for more information, and gain access to the EFS in order to file the Form LM-2.
  • Local Unions whose total annual receipts are less than $250,000 must file the Form LM-3. The Form LM-3 may be filed electronically using the OLMS EFS, or you may print and mail the paper version. Click here in order to access their website for more information, and gain access to the EFS or paper version in order to file the Form LM-3.
  • Local Unions whose total annual receipts are less than $10,000 must file the Form LM-4. The Form LM-4 may be filed electronically using the OLMS EFS, or you may print and mail the paper version. Click here in order to access their website for more information, and gain access to the EFS or paper version in order to file the Form LM-4.
  • If your Local Union files the paper version of your respective LM report, please make sure to mail the original version with original signatures. The DOL will not accept a filing otherwise.
  • The DOL has an online tool that you can use in order to view prior filings. Click Here in order to gain access to that tool.

Local Union IRS 990, 990 EZ, and 990-N e-Postcard Filings

  • Under the Pension Protection Act of 2006, small tax-exempt organizations whose gross receipts are normally $50,000 or less must file a form 990-N, Electronic Notice (e-Postcard). Large tax-exempt organizations whose gross receipts are normally $50,000 or more must file a form 990 or 990 EZ. When this law was enacted, every Local Union was given an Employer Identification Number (EIN) and was then required to file a Form 990-N e-Postcard by 15th day of the 5th month after the close of their tax year. Locals who fail to complete this form for three consecutive years will be subject to automatic revocation of their tax exempt status, which will result in all dues and other revenue to the Local being considered income by the IRS and subject to the applicable tax rate. This does not include penalties, fees or interest that may be applied. For more information click here for filing requirements.
  • All Local Unions must file a form 990, 990 EZ, or 990-N e-Postcard. There are no exceptions.
  • If your Local Union was disbanded or merged during its fiscal year, a termination report must be filed within by the 15th day of the 5th month after the end of the period for which a return is due. Click here for more information.
  • Exempt Organizations Select Check is an online tool that allows users to determine whether or not their exemption status has been revoked. Click here in order to access their website.
  • In order to electronically file the 990-N e-Postcard, users can click here in order to access their website.
  • In order to file the 990, users can click here to download the PDF version. You may also click here for more information.
  • In order to file the 990-EZ, users can click here to download the PDF version. You may also click here for more information
  • Local Unions who have been automatically revoked of their tax exempt status must apply to the IRS for reinstatement. It is required that the Local Union completes IRS Form 1024. It is important that you complete the financial information on page 5, but do not place any additional information on any of the other pages.
  • The IRS charges all Local Unions a processing fee in order to reinstate your exempt status. It is required that the Local Union completes IRS Form 8718. The fee depends on the organization’s anticipated gross receipts during the first 4 years after reinstatement. Once the form is completed the Local Union must enclose a check from the Local Union payable to United States Treasury. Also, note in the memo section of the check Reinstatement of Tax Exempt Status.
  • Once you have completed the paperwork, make a copy of all the pages for your files. Please return the original paperwork and the check to the International Office:

UMWA International
c/o Aaron Roberts
18354 Quantico Gateway Drive
Suite 200
Triangle, Virginia 22172

  • For more information on the automatic revocation of your tax exempt status, users can click here in order to access their website.