1. TAXABLE and Non-TAXABLE Payments
Filing Annual
Forms
also information on
TAXABLE and Non-TAXABLE Payments

2. Financial Officer is Responsible for the Completion and Filing of:
AFGE’s
Annual Audit Certification Form 41
I.R.S.’s
Form 990 and 990-EZ
D.O.L.’s
Form LM-2, LM-3, and LM-4

3. Click here to View/Download Form
Annual Audit Certification - Form 41
Click here to View/Download Form
Due Dates: Normally 03/31
(90 Days After Year End)
Each local is required to conduct an audit at least once a year and make a certification using Form 41 to the National Secretary-Treasurer that such an audit has been completed.

4. Click here to View/Download Form
I.R.S. 990 & 990-EZ Forms
You May Download Forms and Instructions from (click to access)IRS Forms & Publications Web Site
Due Dates: Normally 05/15
(15th Day of the 5th Month after Year End)
Form
Gross Receipts
More than $100,000
Less than $100,000
Less than $25,000
File 990 X
File 990 EZ
Do not File
Click here to View/Download Form

5. Click here to see Form Instructions at DOL Web Site
LM-2, LM-3, LM-4 Forms
Click here to see Form Instructions at DOL Web Site
Due Dates: Normally 03/31
(90 Days After Year End)
Form
Gross Receipts
More than $200,000
Less than $200,000
Less than $10,000
LM-2 X
LM-3
LM-4

6. Quick Reference Guide

7. 1099 must be given to individuals by January 31st
When a non-PAYROLL Payment Exceeds $ to an Individual for a Calendar Year, You Must Provide him/her an IRS 1099-MISC Form .
Due Dates:
1099 must be given to individuals by January 31st
Copies of all 1099’s prepared must be filed with the I.R.S by February 28th, along with 1096 Form (Annual Summary and Transmittal of U.S. Information Returns)

8. Form 1099-MISC Boxes  Must include the following: 1 6 7 &.. 14
Individual’s Name
Individual’s Address
Individual’s Social Security Number
Local’s Federal I.D. Number
Total Amount Paid to Individual for the year
Boxes 
&.. 14
Please note:
Payments made for normal payroll where payroll taxes are withheld are reported on I.R.S. form W-2.

9. Form 1099-MISC $ $ $ 5500.00 Amounts paid for Rental of Office
6 Medical and health care payments
Show Dental, Vision or Health payments that are made directly to a physician $
1 Rents
Amounts paid for Rental of Office $
14 Gross proceeds paid to
an attorney
Report all Attorney Fees $
7 Nonemployee compensation
Lost pay and any payments made to Nonemployees for Union Business $
Recruitment Rebates, Arbitrators, Accountants, Stipends, Allowances ……

10. Form 1096 Must include the following: Local’s Address
Local’s Federal I.D. Number
Total Number of 1099’s Issued
Total Amount Reported on All 1099’s
Contact Name and Phone Number
Copies of All 1099’s Issued
Please note:
Payments made for normal payroll where payroll taxes are withheld are reported on I.R.S. form W-2.

11. Enter number of 1099s you are transmitting with this form
3 Total number of
forms
Enter number of 1099s you are transmitting with this form
5 Total amount reported with this Form 1096
Enter amounts reported in boxes 1, 2, 3, 5, 7, 8, 10, 13, and 14 from 1099s $

12. Non-TAXABLE PAYMENTS to OFFICERS and MEMBERS
Business Related
Expense must be for union business
Documentation
Individual receiving payment must provide detailed records, (i.e. vendor receipts, travel voucher) showing time, place and business purpose. Records must be maintained by local.
Timeliness
Must voucher expenses in a reasonable amount of time.
Return of Excess Amounts
All 4 Factors Must be Met or Payment is Taxable

13. Business related, timeliness, and return of excess amounts also apply
Officer Allowances & Stipends
Are Expense Vouchers Provided by the Officer to the Local to Account for the Allowance or Stipend?
Payments are Taxable!
Payments are Not Taxable!
Business related, timeliness, and return of excess amounts also apply

14. Reimbursed Expenses to Officers and Members
Are Vendor Receipts Provided to the Local to Account for the Expenses?
Payments are Taxable!
Payments are Not Taxable!
Are Expenses for Union Business?
Payments are Taxable!
Payments are Not Taxable!
Timeliness and Return of Excess Amounts Also Applies

15. Some Other Taxable Payments
Membership Recruitment Payments
Payments for Services Provided - i.e. Legal, Arbitration, Typing….
Reimbursement for Annual Leave or Lost Time
Items or Equipment Purchased for Officers or Members

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