Annual financial reports (Forms LM-2, LM-3, or LM 4) must be filed within 90 days after the end of the labor organization's fiscal year (12‑month reporting period).  The law does not authorize the Department to grant an extension of time for filing reports.

Use the table below to find the due date of annual financial reports (Forms LM-2, LM-3, or LM‑4) that the labor organization must file. To use the table, you must know when the union’s fiscal year ends.


Annual Financial Reports' Due Date

Fiscal Year Ending Date

Report Due Date

January 31

May 1*

February 28

May 29

March 31

June 29

April 30

July 29

May 31

August 29

June 30

September 28

July 31

October 29

August 31

November 29

September 30

December 29

October 31

January 29

November 30

February 28

December 31

March 31*

* In a leap year, the due date is one day earlier than the date listed above.


Last Updated: 7-22-21