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 DateReport Due Date
January 31May 1*
February 28May 29
March 31June 29
April 30July 29
May 31August 29
June 30September 28
July 31October 29
August 31November 29
September 30December 29
October 31January 29
November 30February 28
December 31March 31*

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


Last Updated: 3-14-24