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Office of Labor-Management Standards
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Office of Labor-Management Standards (OLMS)

Form LM-2, LM-3, and LM-4 Labor Organization Annual Reports

Notice: Advisory on Reporting in Areas Affected by Hurricanes Harvey, Irma, and Maria

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, Forms LM-2, LM-3, or LM-4 Labor Organization Annual Report. 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 the Form LM-2 Instructions, 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, the Form LM-3 is required for labor organizations with total annual receipts of $10,000 or more, but less than $250,000 and the Form LM-4 is required for labor organization which have total annual receipts of less than $10,000. To determine which form your labor organization must file, please visit here.

The Forms LM-2, LM-3, and LM-4 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 Reports. EFS allows a labor organization with a web-enabled computer the ability to acquire, complete, sign, and electronically file the financial annual 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, LM-3, or LM-4 report.

Please note: If you have questions 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 a financial annual report, the labor organization may be eligible for a temporary or continuing hardship exemption.

Form LM-2 Information

Facsimile of Form LM-2 (PDF)

Instructions for Form LM-2 (PDF)

Form LM-3 Information

Facsimile of Form LM-3 (PDF)

Instructions for Form LM-3 (PDF)

Form LM-4 Information

Facsimile of Form LM-4 (PDF)

Instructions for Form LM-4 (PDF)

EFS Information

Help for the Electronic Forms LM-2, LM-3, or LM-4

If you have difficulty navigating the software, or have questions about its functions and features, you can get help in the following ways:

  • Call the OLMS Software Help Desk at 1-866-401-1109 (toll free)
  • Email your question to olms-public@dol.gov

Specifications for Importation of Financial Data

Questions about the Forms LM-2, LM-3, or LM-4?

Call OLMS at 202-693-0123 or send an email to OLMS at olms-public@dol.gov.

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: 2-16-18