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.
| Fiscal Year Ending Date | Report Due Date |
|---|---|
| January 31 | May 1* |
| February 28 | May 29 |
| March 31 | June 29 |
| April 30 | July 29 |
| May 31 | August 29 |
| June 30 | September 28 |
| July 31 | October 29 |
| August 31 | November 29 |
| September 30 | December 29 |
| October 31 | January 29 |
| November 30 | February 28 |
| December 31 | March 31* |
* In a leap year, the due date is one day earlier than the date listed above.
Last Updated: 9-30-24