Important Dates, Deadlines, and Tips to Prepare for Filing Annual Reports

(This article appeared in the January/February 2026 issue of The American Postal Worker magazine)

Starting the new year off begins with organizing local documents and preparing for important deadlines. In addition to ensuring all legal requirements are met, the Secretary-Treasurer’s Department will continue to verify that locals are complying with Article 16 of the APWU Constitution and Bylaws. Locals are required to provide verification that they have complied with Department of Labor (DOL) and Internal Revenue Service (IRS) report fi lings. Affiliates are required to provide a copy of their local constitution to the Secretary-Treasurer’s Department. Also, maintaining sufficient bonding coverage in addition to the $5,000 bond provided to all locals by the national union is required, as well as providing verification of local elections. Locals that fail to meet the requirements of the federal law and the national constitution are subject to having their charter revoked.

Preparing a local checklist will assist in keeping track of important dates and ensure timely submissions to the IRS and DOL. As a reminder, March 31 is the deadline for local Labor-Management (LM) Reports, including the LM-2, LM-3, and LM-4 reports, and May 15 is the deadline for fi ling IRS 990 reports for locals that had a fiscal year that ended Dec. 31, 2025. THERE ARE NO EXCEPTIONS!

Please ensure to include the following “Due by” Dates when drafting your local check list:

Due by Dates for 2026!

January 31: W-2s and 1099s. File within 90 days after the end of the local fiscal year.

March 31: LM-2, LM-3, or LM-4 (Mandatory Electronic fi ling).

May 15: 990, 990-EZ or 990-N (Electronic fi ling). File by the fifth month and 15th day after the end of the local fiscal year.

Local Check List

• “In Case of Emergency” envelope in place
• Back-up procedures for computer financial files
• Record retention policy for financial records, executive board, and meeting minutes
• Separate file for adopted motions and standing motions that contain financial obligations
• Archive prior LM and IRS reports
• Reviewing the membership list and Dues Check Off (DCO) (every pay period)
• Trustees conduct an inventory of union property and obtain approval to dispose of outdated union property
• Maintain the local bond certificate, and ensure the bond is sufficient to cover your liquid assets
• Draft a local scheduling calendar – set local and membership goals

If you need assistance with your DCO, email your inquiry to percapissues@apwu.org or contact the Per Capita Department at 202-842-8505. Local and state presidents can also participate in the 1187 Program. The 1187 Program is a voluntary program that allows the local or state treasurers to administratively input new-member forms locally and perform additional administrative functions. Virtual 1187 program training is required to participate in the pilot program.

2026 Secretary-Treasurer’s Conference and LM Report Training

After the Secretary-Treasurer’s Conference dates have been announced, be sure to register early as space is limited, specifically for QuickBooks beginner and refresher training classes. It is recommended that presidents and treasurers attend at least one Secretary- Treasurer’s Conference per year. Also, be on the lookout for the virtual LM report training with the DOL. The LM report training is provided to assist local and state treasurers to prepare to electronically fi le the required DOL annual LM reports. Please do not miss these training opportunities.

Mark Your Calendar!

Save the Dates! March 31 is the deadline to electronically fi le DOL LM reports, and May 15, is the deadline to electronically fi le IRS 990 reports if your fiscal year ended Dec. 31, 2025. ■