- Prepare for financial audit
- Preparing the statement of income &
  expenditures
- Preparing the balance sheet
- Obtaining an Employer Identification
  Number
- Preparing Form 990
- Preparing Form 990-EZ
- Labor organizational bond coverage
- Preparing Department of Labor reports
- Establishing a payroll system
- Completing withholding forms and
  filing requirements

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Note:  The PDF forms with an " * " allow you to fill them out online and then print.  All other forms must be printed and filled out by hand.

Prepare for financial audit

• Semi-Annual Audit Report (MS Excel format
  - 33K)
• Semi-Annual Audit Report (MS Word format
  - 23K)
• Balance Sheet for a Local (MS Excel format
  - 17K)
• Statement of Income and Expenditures (MS
  Excel format - 19K)

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Preparing the statement of income & expenditures

• Balance Sheet for a Local
  (MS Excel format - 23K)
• Statement of Income and Expenditures
  (MS Excel format - 26K)

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Preparing the balance sheet

• Balance Sheet for a Local
  (MS Excel format - 23K)

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Obtaining an Employer Identification Number

• IRS Form SS-4 * (PDF format - 86K)
• Form MLO-106 (PDF format - 33K)

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Preparing Form 990

• IRS Form 990 * (PDF format - 69K)
• IRS Form 990 & 990-EZ – Instructions
  (PDF format - 413K)
• IRS Form 990-T * – Exempt Organization
  Business Income Tax Return (PDF format
  - 263K)
• IRS Form 4506-A *  – Request for Public
  Inspection or Copy of Exempt Organization
  IRS Form (PDF format - 34K)
• IRS Form 8868 * – Application for
  Extension for Time to File (PDF format
  - 107K)
• Statement of Income and Expenditures
  (MS Excel format - 26K)

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Preparing Form 990-EZ

• IRS Form 990-EZ * (PDF format - 69K)
• IRS Form 990 & 990-EZ – Instructions
  (PDF format - 413K)
• IRS Form 990-T * – Exempt Organization
  Business Income Tax Return (PDF format
  - 263K)
• IRS Form 4506-A *  – Request for Public
  Inspection or Copy of Exempt Organization
  IRS Form (PDF format - 34K)
• IRS Form 8868 * – Application for
  Extension for Time to File (PDF format
  - 107K)
• Statement of Income and Expenditures
  (MS Excel format - 26K)

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Labor organizational bond coverage

• Request for bond coverage forms letter
  (MS Word format - 24K)
• Labor organization bond calculation
  worksheet (MS Word format - 27K)

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Preparing Department of Labor reports

• DOL Form LM-1 – Initial/Amended Report
  with Instructions (PDF format - 3607K)
• Labor Report instructions for Forms
  LM-1, LM-2, LM-3, and LM-4 (HTML format)
• Management Standards for Reports
  Required Under the LMRDA and the CSR
  (HTML format)
• Conducting Audits in Small Unions, A Guide
  for Trustees (PDF format)

Note:  You must obtain forms LM-2 through LM-4, from the Department of Labor.

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Establishing a payroll system

• IRS Form 940 * – Employer’s Annual Federal Unemployment (FUTA) Tax Return
  (PDF format - 66K)
• IRS Form 941 * – Employer’s Quarterly Federal Tax Return (PDF format - 67K)
• IRS Form 1099-MISC – Miscellaneous Income (PDF format - 412K)
• IRS Form W-4 * – Employee’s Withholding Allowance (PDF format - 56K)

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Completing withholding forms and filing requirements

• IRS Circular E, Employer’s Tax Guide
  (HTML format)
• IRS Form 940 * – Employer’s Annual Federal Unemployment (FUTA) Tax Return
  (PDF format - 66K)
• IRS Form 941 * – Employer’s Quarterly Federal Tax Return (PDF format - 67K)
• IRS Form 1099-MISC – Miscellaneous Income (PDF format - 412K)
• IRS Form W-4 * – Employee’s Withholding Allowance (PDF format - 56K)

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