Notice: Advisory on Union Officer Elections and Public Disclosure Reporting in Areas Affected by COVID-19 and Natural Disasters

Every labor organization subject to the Labor-Management Reporting and Disclosure Act, as amended (LMRDA), the Civil Service Reform Act (CSRA) standards of conduct regulations, or the Foreign Service Act (FSA) must file a financial report, Form LM-2, LM-3, or LM-4, each year with the Office of Labor-Management Standards (OLMS) of the U.S. Department of Labor. The three forms vary in the level of financial details that must be reported. The filing requirements are determined by the total annual receipts of the union. The term “total annual receipts” means all financial receipts of the labor organization during its fiscal year, regardless of the source, including receipts of any special funds as described in Section VIII (Funds To Be Reported) and as described in Section X (Labor Organizations With Subsidiary Organizations). The Form LM-2 is required for labor organizations with $250,000 or more in total annual receipts. To determine which form your labor organization must file, please visit here.

The Form LM-2 must be filed electronically using the OLMS Electronic Forms System (EFS). EFS is a web-based system for completing, signing, and submitting Labor Organization Annual Financial Reports. EFS allows a labor organization with a web-enabled computer the ability to acquire, complete, sign, and electronically file a Form LM-2 report without purchasing a digital signature or downloading special software.

Access the OLMS EFS here to register for the system and obtain, work on, or sign and submit your Form LM-2 report.

Please note: OLMS has disabled the Adobe forms system. If you have questions about this or need help getting started with EFS, please call the OLMS Software Help Desk toll-free at 1-866-401-1109.

If a labor organization experiences unanticipated technical difficulties that prevent the timely preparation and submission of an electronic filing of the Form LM-2, the labor organization may be eligible for a temporary or continuing hardship exemption. (Please note: Form LM-2 filers will no longer have the continuing hardship exemption available for fiscal years beginning on or after January 1, 2017. See the Form LM-3 and LM-4 mandatory electronic filing page for further information.)


Form LM-2 Information

Hardship Exemptions and How to Apply

Facsimile of Form LM-2 (PDF)

Instructions for Form LM-2 (PDF)

Help for the Electronic Form LM-2

Specifications for Importation of Financial Data

Questions about the Form LM-2?

Call OLMS at 202-693-0123 or send an email to OLMS at

Sign Up for the OLMS Mailing List

If you would like to receive via email periodic updates from OLMS, including information about the Form LM-2, enforcement results, and compliance assistance programs, you may subscribe to the OLMS Mailing List here.




Last Updated: 4-05-21