Meeting Annual Report Deadlines

Elizabeth Powell

March 15, 2023

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To ensure local and state union officials meet Department of Labor (DOL) and Internal Revenue Service (IRS) tax deadlines, the Secretary-Treasurer’s department provides training on how to complete and electronically file the required Labor-Management (LM) report and provides the information and IRS links to assist in electronically filing the IRS 990 report. It is important that all affiliates electronically file their local or state LM report by March 30 if the fiscal year ends on December 31. LM reports are due 90 days after the end of the fiscal year. If additional information or assistance is needed, please contact Annette August-Taylor, Executive Assistant to the Secretary-Treasurer at (202) 842-8538 or

The IRS requires unions and retiree chapters (who have their own EIN and separate bank accounts for their funds) to electronically file a 990 report to maintain their tax-exempt status. The annual financial report (990) to the IRS is due on the 15th day of the fifth month after the fiscal year ends. Severe fines can result, or revocation of the union’s tax-exempt status will automatically take place, if the report was not filed for three consecutive years. May 15 is the deadline for affiliates who have a fiscal year that ends December 31. There are three types of reports. The size of a local, state or retiree chapter’s annual receipts collected will determine which it should electronically file.


990 FORM


990 - N

$50,000 - $199,999

990 - EZ

Over $200,000


Effective Jan. 1, 2023 New GSA Mileage Rate Effective

January 2023, the IRS mileage rate increased to $0.655 per mile. It is important to ensure officers and members are compensated at the correct rate. Reimbursement for mileage is required to have supporting documents that provides the name, dates of travel, locations traveled to and from, number of miles driven, and business purpose for each trip where reimbursement is requested. Local and State Treasurers should ensure reimbursement is submitted using the mileage log form and a copy of Google Maps or MapQuest as additional verification for the mileage submitted. The mileage log form can be obtained on the Secretary-Treasurer’s section of the webpage.

Save the Date! Secretary-Treasurer’s Conference April 11-13, 2023

The three-day conference will provide vital training to new local officers, especially Presidents and Secretary- Treasurers. To register for Fiduciary Responsibility training, Advance QuickBooks and Beginners QuickBooks training use the link below. The conference will take place from April 11-13 in New Orleans, LA. Participants should plan to arrive April 10 and depart April 14.

Fiduciary Responsibility training will cover Department of Labor requirements, National Constitution requirements, legal responsibilities, planning for the future, setting goals, establishing local policies and procedures, bank accounts and union credit cards, budgeting, record keeping, DOL and IRS audits, travel and business expenses and insurance.

Advanced QuickBooks training will cover Quick- Books overview, charts of accounts, writing checks, bank deposits, bank reconciliations, payroll review & information, budgets, treasurer’s & financial reports. PARTICIPANTS MUST HAVE TAKEN BEGINNERS QUICKBOOKS TRAINING BEFORE REGISTERING FOR ADVANCE QUICKBOOKS TRAINING.

Beginners QuickBooks training will cover Quick- Books overview, charts of accounts, writing checks, bank deposits, bank reconciliations, treasurer’s & financial reports.

It is recommended that local officers attend at least one conference a year.


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