Number: 8-07
March 30, 2007
Form LM-10 and Form LM-30 Filing Reminders
This alert is issued by the U.S. Department of Labor's Office of Labor-Management Standards (OLMS) and concerns two important reminders for filers of the Form LM-10 Employer Report and the Form LM-30 Union Officer and Employee Report.
First, an employer is not required to file a Form LM-10 for a fiscal year in which the employer did not made a reportable expenditure, payment, loan, agreement, or arrangement. Please see the Form LM-10 instructions, Form LM-10 FAQs (generally FAQ 1, 6, and 10), and any related guidance to determine whether an employer has any Form LM-10 reporting obligations.
Likewise, a union officer or employee is not required to file a Form LM-30 for a fiscal year in which he or she did not receive any reportable income, payments, or interest, nor engage in any reportable transaction or arrangement, from/with an employer or business. Please see the Form LM-30 Instructions, Form LM-10 FAQs (especially FAQ 10), the Form LM-30 Fact sheet, and any related guidance to determine whether a union officer or employee has any Form LM-30 reporting obligations.
Second, please note that Form LM-10 and Form LM-30 filers are not required to report payments, loans, and other interests which do not exceed the de minimis threshold of $250 in the aggregate per fiscal year. Please see Form LM-10 FAQs 50-55 for more information on the de minimis exemption.
You may view the Form LM-10 FAQs and the Form LM-30 Fact sheet online. You may also locate Form LM-10 and Form LM-30 and their respective instructions on the OLMS Web site. If a Form LM-10 or Form LM-30 filer has questions about the proper completion of the forms, they may call 202-693-0124 (this is not a toll-free number) or send an email to olms-public@dol.gov
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Last Updated: 03/30/07