Local Toolbox

The purpose of this page is to assist the SMART Transportation Division local leaders with the duties of their office.

2020 Treasurer’s Month to Month guide (PDF): The No. 1 resource for a local S&T!

Use the above guide along with the Task List form in WinStabs NMR to keep track of when tasks are completed.

IMPORTANT NOTICES TO S&Ts:

Locals can meet in July as COVID-19 safety guidelines allow (PDF)
IRS has extended deadline for form submissions because of pandemic
Local expense claims form for use exclusively during COVID-19 pandemic (PDF)

Training & events

Additional training opportunities will be posted here.

Guidance for the new S&T

10 Steps for Successful Transition of Office (PDF)
WinStabs Data Review for new S&Ts (PDF)
Getting Help (PDF)

SMART-TD Guide: Local Meeting Basics
Local Expense Claim Form (Fillable PDF)
Wage & Reimbursed Expense Documentation (PDF)
Properly Recording Disbursements in Local Meeting Minutes (PDF)

SMART Constitution Article 21B, which governs SMART-TD, begins on Page 168 (PDF)
Local Treasurer duties (PDF)
Local Secretary duties (PDF)
Local President duties (PDF)
Local Trustee duties (PDF)
Local Chairperson duties (PDF)
U.S. Department of Labor (DOL): Guide for New Local Union Officers (PDF)

Making Cents enewsletter

If you are a secretary or treasurer for a SMART Transportation Division local, you should be receiving the Making Cents S&T newsletter via email from the Field Support Help Desk. Please check your spam folder if it is not showing up.

If you have changed your email address recently, please contact Dora Wolf (dwolf@smart-union.org) in the Updating Department so that she has the most up-to-date contact information for union-related communications.

TD Connect & eBill resources

TD Connect is the web-based program SMART TD Local treasurers use to maintain member records and manage monthly dues and premium billing. Internet Explorer is the recommended browser for using TD Connect. If you are considering a new computer and/or software, please reach out to the Field Support help desk for guidance.

Have questions about working your eBill? Your Membership Representative Teams will be able to get you those answers.

These staff members will work to familiarize themselves with each of the locals they serve. With time and interaction with you, they will be able to provide specialized and efficient service to assist with your eBill challenges.

View Membership Rep team assignments and contact info here. Your team members will be in the SMART TD office between the hours of 8:30 a.m. and 5 p.m. EST.

An overview of TD Connect/eBill for Treasurers (PDF)
TD Connect: Member record and program procedures (PDF)
TD Connect: Steps for working the eBill (PDF)
TD Connect: Guide to payroll deduction changes (PDF)
TD Connect: Guide to mass payroll updates (PDF)
Payroll deduction change tracker (PDF)
Variance write-off request
Use this form to request that a variance for a member be written off (removed) from the member record. Variances can only be written off for members who were made INACTIVE in the last calendar year. Additionally, the member must have been INACTIVE for at least 6 months at the time of the request. Every effort must be made to refund/collect money to/from members prior to making this request. Please have the Local Board of Trustees review and agree to the requests prior to filling out this form.

Membership forms

SMART TD Membership Application (fillable PDF)
Application for Readmission (fillable PDF)
Authorization for Dues Deduction (PDF)
Form E-49: Member relief from payment of dues (four forms per page) (fillable PDF)
Form E-49: Member relief from payment of dues (single page) (fillable PDF)
Wage assignment revocation (from BLET) (PDF)
Wage assignment revocation (from SMART TD) (PDF)
Update contact info notice — S&T (fillable PDF)
Update contact info notice — Secretary (fillable PDF)

Insurance/PAC/DIPP info and forms

TD PAC pledge form: Contact via email: TDPAC@smart-union.org or available through the Quick Links section of TD Connect
Bus disability insurance
Rail disability insurance
Short-term disability opt out form
Short-term disability cancellation form
SMART-TD Voluntary Long-Term Disability Plan
DIPP information
DIPP application (PDF)
SMART Transportation Division Discipline Income Protection Program claim form
Treasurer direct pay to UTUIA form (fillable PDF)
Treasurer annuity payment to UTUIA (fillable PDF)
UTUIA home page
UTUIA field supervisors

WinStabs NMR

How-to videos:

Budget & record keeping

Local & LCA expense budget workbook (Microsoft Excel download)
Local budget template (PDF)
LCA budget template (PDF)
Wage & Reimbursed Expense Documentation (PDF)
Document Retention Policy (PDF)
Transfer of assets and records (PDF)
Records Inventory (PDF)
Asset Inventories and Record Retention Schedule Workbook (Microsoft Excel download)

Disbursements

Local Expense Claim Form (fillable PDF)
Wage & Reimbursed Expense Documentation (PDF)
Properly Recording Disbursements in Local Meeting Minutes (PDF)
Mileage log (fillable PDF)
IRS Form I-9 (PDF)
2020 W-4 form (fillable PDF)
DOL Guide: Authorization and Documentation of Expenditures (PDF)
SMART Transportation Division Supply Department Order Form (fillable PDF)
SMART TD business card ordering form (PDF)

Local governance

SMART TD guide to establishing or amending local bylaws (PDF)
Local bylaws template (Microsoft Word format)
Local bylaws template (alternate election language) (Microsoft Word format)
SMART-TD Guide: Local Meeting Basics
SMART-TD Guide: Local Meeting Order of Business (PDF)
SMART TD meeting notice sign (fillable PDF)
Monthly meeting minutes template (Microsoft Word .docx download)

Banking

Updating Financial Institution Records checklist (PDF)
Dues Direct Deposit Authorization form (fillable PDF)
SMART name change letter (PDF)

Payroll taxes

SMART TD S&T’s Guide to Payroll Taxes (PDF)
IRS Form 4506-T: Request for transcripts (PDF)
2020 Tax Rates (PDF)
2019 Tax Rates (PDF)
2018 Tax Rates (PDF)
SMART TD Guide: Enrolling with EFTPS (PDF)
Old tax forms

Federal tax type	Local type	What the tax covers	When to pay (Federal taxes must be paid to the IRS at www.eftps.gov).	Where to file	When to file	Special note	Additional resources
CT-1	Rail only Rail/Bus combo – apply only to rail members	Railroad Retirement tax and Medicare	Due on the 15th of each month for the prior month’s liability.	IRS address listed on worksheet — use certified mail! A signed and dated copy to the TD Office — emailed to localreports@group.smart-union.org or mailed to: Attn: Field Audit & Support SMART Transportation Division 24950 Country Club Blvd, Suite 340 North Olmsted, OH 44070	Due to the IRS by Feb. 28 for the prior year.	Once you file Form CT-1, you must continue filing even if the liability is $0. SMART TD’s RRB unit number is 8945. This number is necessary to file Form CT-1.	• SMART TD Guide: CT-1 Tax Reporting (rail only requirement) (PDF) • SMART TD Guide: Paying CT-1 Tax (rail only requirement) (PDF) • 2019 Form CT-1 (rail only requirement) (Fillable PDF) • IRS instructions: Form CT-1 (PDF)
940	Bus only Rail/Bus combo – apply only to bus members	Federal Unemployment tax (FUTA)	• If your undeposited FUTA tax is more than $500 on March 31, deposit your tax by April 30. • If your undeposited FUTA tax is more than $500 on June 30, deposit your tax by July 31. • If your undeposited FUTA tax is more than $500 on Sept. 30, deposit your tax by Oct. 31. • If your undeposited FUTA tax is more than $500 on Dec. 31, deposit your tax by Jan. 31.		Jan. 31	Locals that begin filing must continue to file even if the liability is $0.	• SMART TD Guide: Paying 940 Tax and 940 Tax Reporting (PDF) • 2019 Form 940 (FICA only requirement) (Fillable PDF) • IRS instructions: Form 940 (PDF)
941 or 944 upon notice from IRS	Rail only Bus only Rail/Bus combo	Federal income tax withheld, Social Security, FICA and FICA Medicare	Due on the 15th of each month for the prior month's liability.		• 1st quarter: April 30 • 2nd quarter: July 31 • 3rd quarter: Oct. 31 • 4th quarter: Jan. 31	• Annual 944 taxes can replace 941 taxes ONLY if the IRS has notified you. • Rail locals MUST CHECK the exception box to avoid FICA penalties.	• SMART TD Guide: Paying 941 Tax and 941 Tax Reporting (PDF) • 2020 Form 941 (Fillable PDF) • 2020 Form 941 (Schedule B) (Fillable PDF) • IRS instructions: Form 941 (PDF) • SMART TD Guide: Paying 944 Tax and 944 Tax Reporting (PDF) • 2019 Form 944 (Fillable PDF) • IRS instructions: Form 944 (PDF)

Required reporting

The treasurer shall, with the president and secretary, file all reports required by federal, state and local laws.

2020 Treasurer’s Month to Month guide (PDF): The No. 1 resource for a local S&T!
SMART TD S&T’s Guide to Required Reports (PDF)

Use the above guides along with the Task List form in WinStabs-NMR to keep track of when reports are completed.

Requirement	Required by	Local type	Purpose	Due date	How to report	Special note
Annual 990, 990-EZ, or 990-N	IRS	All types	Requirement to maintain IRS tax-exempt status. Failure to file for three consecutive years will result in losing tax-exempt status and fines to re-establish the status. For Form 990 and Form 990-EZ filers, there is a $20/day late penalty	May 15	Use the worksheet from WinStabs NMR to determine which LM report you must file. • SMART TD Guide: Form 990 Reporting – Annual Requirement to Maintain IRS tax-exempt status (PDF) • IRS guide to electronic filing of 990-N (PDF) • 2019 Form 990 EZ (Fillable PDF) • 2019 Form 990 (Fillable PDF) • 2019 Form 990, Schedule O (Fillable PDF) • IRS instructions: Form 990 • IRS Form 8868: Application for Automatic Extension of Time To File an Exempt Organization Return	For Form 990 and Form 990-EZ filers, send a signed/dated copy of the completed form to the TD office. For Form 990-N filers, send a copy of the confirmed filing to the TD office. Email to: localreports@group.smart-union.org or mail to: Attn: Field Support Department SMART Transportation Division 24950 Country Club Blvd, Suite 340 North Olmsted, OH 44070
Payroll tax returns	IRS	Please reference the above section on payroll taxes.
Annual LM report	Department of Labor	All types. (A few locals do not have to file the LM report – contact the Field Audit Department if you are unsure.)	Reports union finances and Local/LCA officer earnings to ensure compliance with the LMRDA.	March 30	Use the worksheet from WinStabs NMR to determine which LM report you must file. Reports must be filed online with the DOL’s Electronic Forms System (EFS). Click here for information on registering and using EFS and for guidance and instructions on preparing the LM reports.	Send a copy of the completed LM form from the EFS website to the TD office. Email to: localreports@group.smart-union.org or mail to: Attn: Field Support Department SMART Transportation Division 24950 Country Club Blvd, Suite 340 North Olmsted, OH 44070
New or updated bylaws	SMART Constitution, Article 21B Department of Labor	All types	Local bylaws establish fundamental governance at the Local level.	If bylaws are approved by the local following the two-meeting process, they must be submitted to the SMART TD president for final review and approval. Upon approval by the SMART TD president, they are to be submitted to the DOL when filing the annual LM report.	• SMART TD guide to establishing or amending local bylaws (PDF) • Local bylaws template (Microsoft Word format) • Local bylaws template (alternate election language) (Microsoft Word format)	If the bylaws are approved, they must be submitted for final review and approval to the following: Attn: SMART TD President 24950 Country Club Blvd., Suite 340 North Olmsted, OH 44070-5333 Bylaws may also be submitted by email to President_TD@smart-union.org, or by fax to (216) 228-5755.
Local/LCA election reports	SMART Constitution, Article 21B	All types	Article Twenty-One B (21B), Section 57, Lines 98-101: “Locals must, following each election of officers or succession to office, promptly notify the General Secretary-Treasurer, interested General Chairpersons, State and District Legislative Boards of the names and addresses of the new officers.”	Upon completion of each election	• Report of Elections Form (fillable PDF)	Mail to: General Secretary-Treasurer, SMART, 1750 New York Ave. NW, 6th Floor, Washington, DC 20006. Also, please send a copy to: SMART Transportation Division, 24950 Country Club Blvd., Ste. 340 North Olmsted, OH 44070-5333 or email results to President_TD@smart-union.org. * The SMART TD Updating Department is to be notified in writing immediately upon the resignation/termination of any officer by emailing dwolf@smart-union.org.
Annual TAR	SMART Constitution, Article 21B	All types	In January of every year, the treasurer is to prepare the Treasurer’s Annual Report (TAR) and provide it to the Local board of trustees for review. The trustees are to audit the report and if they are able to verify its content, a signed copy is to be sent to the TD office.	Feb. 20	The TAR must be generated by using WINSTABS-NMR. • TAR -- Treasurer's fillable explanations (PDF) • Trustee Audit Guide (PDF) • Wage & Reimbursed Expense documentation (PDF) • Properly Recording Disbursements in Local Union Meeting Minutes (PDF) • Local/LCA Budget Workbook (Microsoft Excel document download) • How to pull EFTPS history (PDF)	Send a copy of the signed and balanced report along with December bank statements for all Local accounts (checking, savings, investments) to the TD office. Email to: localreports@group.smart-union.org or mail to: Attn: Field Support Department SMART Transportation Division 24950 Country Club Blvd., Suite 340 North Olmsted, OH 44070
Local President Financial Oversight	SMART Constitution, Article 21B Memo from TD president	All types	To provide reasonable protection to ensure proper handling and disbursement is made of local funds	Feb. 20	Now part of the revised annual TAR.
Quarterly OE1a	Railroad Retirement Board	Rail only Locals Rail/Bus Locals	OE1As are quarterly forms that must be generated from WinStabs. They are used to report wages earned and time worked to the Railroad Retirement Board by the parent organization (SMART TD)	1st quarter: April 2nd quarter: July 3rd quarter: October 4th quarter: January	• SMART TD Guide: OE-1A Reporting (rail only) (PDF) • Letter reporting no earnings for Form OE-1A (PDF) • Form OE-1A (fillable PDF) • Form OE-1A instructions (rail only) (PDF) Note: SMART TD’s RRB unit number is 8945. This number is necessary to file Form OE-1A.	Completed reports can be submitted directly from WinStabs-NMR or send a copy of the signed and dated form to the TD office. Email to: oe1a@group.smart-union.org or mail to: Attn: Field Support Department SMART Transportation Division 24950 Country Club Blvd., Suite 340 North Olmsted, OH 44070
Quarterly WinStabs-NMR	Memo from SMART General President	All types	Serves as a quarterly report to the International as well as a potential disaster recovery tool.	At minimum, by the end of each quarter	Uploading WinStabs backup data to TD Connect (PDF)
W3/W2	Social Security Administration	All types paying taxable wages to Local officers	Reports employee earnings to the SSA and the employee	Jan. 31	Review this Guide: SMART TD Guide: W2/W3 Reporting (PDF) W2s must be provided to each individual after filing on the Social Security Administration's BSO website.	Send a copy of each completed W2/W3 from the BSO website to the TD office. Email to: localreports@group.smart-union.org or mail to: Attn: Field Support Department SMART Transportation Division 24950 Country Club Blvd., Suite 340 North Olmsted, OH 44070
Monthly Treasurer Report	SMART Constitution, Article 21B	All types	Monthly Treasurer Report includes: • Overview of Local accounts from WinStabs including variances from TD Connect • Listing of anything paid since last meeting • The roster of new/readmitted members • The roster of E-49 members • Listing of all reports completed and submitted since last meeting	Monthly at every local meeting	From WinStabs NMR, making sure that all current eBills are worked and processed into WinStabs-NMR, bank statement reconciliation is current, and the Task List is updated, print: • Meeting Report • Task List Making sure outstanding eBills are worked, submitted and certified, print: • Current Variance Report • Member Status Changes Report (found on final statement)	Copies of monthly treasurer reports must be kept with the local records.
Annual Dues Receipts	SMART Constitution, Article 21B	All types	Yearly dues receipts must be supplied to every member who paid dues at any time during the year.	January	For years 2018 and older this is done using the WinStabs database for the corresponding year. For years 2019 and later, this is done using the report in TD Connect.	Dues receipts should either be mailed or emailed to the individual or hand delivered.
Requirement	Required by	Local type	Purpose	Due date	How to report

Memo/policy directives

(Full text of memos and directives are available through TD Connect.)

Elections

How to get help

We hope you find these tools helpful in fulfilling your duties and welcome your comments on how the SMART Transportation Division could further assist you. If you have any questions, about working eBill in TD Connect or Member Records in TD Connect contact your Local’s Membership Representatives team.

The Field Support Help Desk also is available to help with questions about:

Secretary/Treasurer duties
Regulatory compliance
Fund maintenance
WinStabs
Paying taxes
Filing taxes and other reports
Disbursements
Paper billing process (from 2018 and older)

New S&Ts are encouraged to schedule appointments with the Help Desk.
Call the Field Support Help Desk at 216-227-5444 or email fshelpdesk@group.smart-union.org to schedule an appointment.

When you contact the Help Desk, please leave a message that includes the following or make sure your email includes:

Your name
Your local number
Your phone number
Your reason for seeking help with as much detail as possible
Your availability for an appointment or call back time. (Appointments are typically scheduled Monday afternoons, Tuesday and Thursday. At this time, we may be scheduling appointments 3-4 weeks out due to demand.)

Want to submit your Local’s forms electronically?
Please email any scans or other electronic forms of your Local reports to localreports@group.smart-union.org.
OE1a reports are to be emailed to oe1a@group.smart-union.org.

Questions about submitting reports to the TD office?
Email fshelpdesk@group.smart-union.org or call the Field Support Help Desk (216-227-5444).