Due to the COVID-19 pandemic, the Internal Revenue Service (IRS) announced extended deadlines for the filing of certain forms related to union business in a notice recently sent to non-profit organizations.
The Form 990 deadline, normally due on May 15th has been extended to July 15th, 2020. However, IRS updates to tax-exempt searches have been suspended. Therefore, it is important that these completed forms continue to be submitted to the Transportation Division offices for proper recordkeeping in the future.
The mailing addresses for Form 941 tax reports for railroad locals also has changed.
Locals based in Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia and Wisconsin should mail forms without payment to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0005
Forms with payment from locals in the above states should be mailed to:
Internal Revenue Service
PO Box 806532
Cincinnati, OH 45280-6532
Locals based in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington and Wyoming should mail forms without payment to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005
Forms with payment from locals in the above states should be mailed to:
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
Automated customer service continues to be provided by the IRS, however manned phone services have been suspended in response to the pandemic. Resources continue to be made available via the IRS.gov website as well.
Additional details are available in the IRS notice which can be reviewed here. (PDF)

UTU local treasurers are not required to file Internal Revenue Service Form 990-N by May 15.

However, said UTU International Auditor Steve Noyes, locals that are required to file IRS Forms 990 and 990-EZ must still file those forms by the May 15 deadline.

Noyes said he was told by IRS representatives that their Web site has been receiving a large influx of people submitting the 990 forms. As a result of the high traffic to the site, the site is experiencing slow response times.

Locals must still file Form 990-N; but not prior to May 15.

Local treasurers and other officers should be aware that all UTU locals are now required to file Internal Revenue Service Form 990 for fiscal year 2007.

The form must be filed no later than May 15, 2008.

Previously, locals that ordinarily received less than $25,000 in adjusted receipts did not have to file the form unless they received the form from the IRS.

There are three different versions of Form 990. Locals that have adjusted receipts greater than $100,000 are required to complete and file IRS Form 990.

Locals that have adjusted receipts ranging from $25,000 to $100,000 must complete and file Form 990-EZ.

Locals with adjusted receipts of less than $25,000 should file Form 990-N. The form must be filed electronically. There will be no paper form. To file Form 990-N, click here.

Form 990-N seeks the following information:

  • The legal name of the organization;
  • Any name under which the organization operates or does business;
  • The organization’s mailing address and its Internet Web site address (if any);
  • The organization’s taxpayer identification number;
  • The name and address of a principal officer; and,
  • Evidence of the continuing basis for the organization’s exemption from the filing requirements under section 6033(a)(1).

Form 990-N has just been made available by the IRS. Like Form 990, the 990-N will be due no later than the 15th day of the fifth month after the end of an organization’s tax year.

Although there is no monetary penalty for failing to file the e-postcard, organizations that do not file for three years in a row will have their tax-exempt status revoked. To be reinstated, an organization will have to file a new exemption application and pay the applicable user fee.

Congress imposed this new requirement because of concerns that small organizations, that have had no annual filing requirement in the past, have not kept the IRS up-to-date on address and other changes.