Reports to Governmental Agencies
| Report Name | Who Must File | Due Date |
| IRS Form 990 or 990EZ | Affiliates must file IRS Form 990EZ if their annual receipts total over $25,000 and less than $100,000. Affiliates with annual receipts of $100,000 or more are required to file IRS Form 990. Failure to file carries a penalty to the affiliate of $20.00 per day until filed with a maximum penalty of the lesser of $10,000 or 5% of the gross receipts of the affiliate for the year. | May 15 or four and one-half months after fiscal year end. |
| IRS Form 990-T | Tax form required of not-for-profit organizations who are involved in taxable operations. | May 15 or four and one-half months after fiscal year end. |
| IRS Form 1120-POL | Affiliates with investment income in excess of $100 for the tax year which also made political contributions in excess of $100 for the tax year. May not apply to affiliates having a qualified "Separate Segregated Fund" for use in making political contributions. | March 15 or 90 days after fiscal year end. |
| Labor Department Form LM-2 | Affiliates with private sector employee(s) who have income greater than $200,000. | 90 days after fiscal year end. |
| Labor Department Form LM-3 | Affiliates with private sector employee(s) who have income less than $200,000 and more than $9,999. | 90 days after fiscal year end. |
| Labor Department Form LM-4 | Affiliates with private sector employee(s) who have income less than $10,000. | 90 days after fiscal year end. |
| DIS Form I-9 | Affiliates must have a Form I-9 on file to demonstrate that each employee is a U.S. citizen. | |
| IRS Form SS-4 | All affiliates must file an Application for Employer Identification Number (SS-4) with the IRS immediately upon being chartered. | As soon as possible after being chartered. |
| IRS Form W-2 | Affiliates paying wages, allowances, reimbursed dues, lost time payments and any other taxable payments to officers or employees must file IRS Form W-2 summarizing payments made to each officer and/or employee. | Due to officer and/or employee by January 31. |
| IRS Form W-3 | Affiliates filing IRS Form W-2s must transport the W-2s to the Social Security Administration with IRS Form W-3. | Due by February 28. |
| IRS Form W-4 | Affiliates must have a W-4 on file for all individuals receiving wages, allowances, reimbursed dues, lost time payments, and other taxable payments to allow for the correct amount of federal income tax withholding. | |
| IRS Form 940 | Affiliates must file IRS Form 940 annually to report all wage payments, including lost time, allowances and reimbursed dues payments. | Due by January 31. |
| IRS Form 941 | Affiliates must file quarterly payroll tax returns for all wage payments, including lost time, allowances and reimbursed dues payments. | Due quarterly as follows: April 30 July 31 October 31 January 31 |
| IRS Form 1096 | Affiliates filing 1099-MISC Forms must transmit those forms to the IRS using IRS Form 1096. | Due by February 28. |
| IRS Form 1099-MISC | Affiliates making taxable non-salary payments of $600 or more to individuals during the calendar year must report those payments on IRS Form 1099-MISC. A 1099 cannot be issued for wages (e.g., lost time, allowances and reimbursed dues). | Due to individuals by January 31. |
| IRS Form 5500 | Affiliates who sponsor employee benefit plans subject to ERISA. NOTE: Affiliates with any involvement with provision of benefits to members (e.g. insurance trusts) should seek professional advice to determine filing requirements. |
Due by the end of the 7th month after the plan year ends. |
