Local Toolbox
The purpose of this page is to assist the SMART Transportation Division local leaders with the duties of their office.
2021 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.
Need to schedule a session with the Field Support Help Desk? Schedule a session
IMPORTANT NOTICES TO S&Ts:
After hours help desk announcement (PDF)
Locals may hold meetings pursuant to guidelines (PDF)
January 2021 Billed Amount Updates (TD dues, DIPP and VSTD) (PDF)
Local expense claims form for use exclusively during COVID-19 pandemic (PDF)
Training & events
The SMART TD Field Support Department is now offering training classes online using Microsoft Teams to deliver content and interact with participants. Trainings may be canceled up to one day before the scheduled date if a minimum number of people have not registered for the session.
Date/Time | Class | Who Should Attend | Registration Cut Off |
Review how to access the online sessions here.
Questions about online trainings can be directed to Field Support Department Coordinator Katy Andrijowych at kandrijowych@smart-union.org.
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
- SMART TD Guide: Local Treasurer’s Monthly Meeting Report
- 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)
- Wage assignment revocation (from BLET) (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)
- Termination of Membership Form (Only used for BLET members terminating SMART TD membership) (fillable PDF)
- FAQ on Guidelines for Members moving membership to BLET (PDF)
- Termination Schedule for BLET-only members (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
- Operating requirements and installation of WinStabs NMR (PDF)
- Exporting your data from WinStabs NMR (PDF)
- Importing your data into WinStabs NMR (PDF)
- Updating treasurer info and officer records in WinStabs NMR (PDF)
- WinStabs NMR Quick Reference (PDF)
- WinStabs-NMR Version Release Notes (PDF)
- WinStabs Data Review for new S&Ts (PDF)
- Uploading WinStabs backup data to TD Connect (2019 and later) (PDF)
- Uploading WinStabs backup data to TD Connect (2018 and prior) (PDF)
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 Disbursement Guidance — August 2020 (PDF)
- Disbursements Quick Reference (PDF)
- 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)
- 2021 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 Treasurer’s Monthly Meeting Report
- SMART-TD Guide: Local Meeting Order of Business (PDF)
- SMART TD meeting notice sign (fillable PDF)
Banking
- Updating Financial Institution Records checklist (PDF)
- Dues Direct Deposit Authorization form (fillable PDF)
- SMART name change letter (PDF)
Payroll taxes
- Notice to S&Ts regarding IRS Form 941 (PDF)
- SMART TD S&T’s Guide to Payroll Taxes (PDF)
- IRS Form 4506-T: Request for transcripts (PDF)
- 2021 Tax Rates (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 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) • 2020 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) • 2020 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) • 2021 Form 941 (Fillable PDF) • Form 941 (Schedule B) (Fillable PDF) • IRS instructions: Form 941 (PDF) • SMART TD Guide: Paying 944 Tax and 944 Tax Reporting (PDF) • 2020 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.
- 2021 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)
- SMART-TD Guide: Local Treasurer’s Monthly Meeting Report
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) • 2020 Form 990 EZ (Fillable PDF) • IRS instructions: Form 990-EZ • 2020 Form 990 (Fillable PDF) • 2020 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 | Review this Guide: Delivering the Monthly Treasurer Meeting Report 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
Elections
- SMART Transportation Division Elections Chart 2015-2024 (PDF)
- September 2020 – Special Instructions Related to COVID-19 (PDF)
- Local election nomination notice for states under COVID-19 meeting restrictions (fillable PDF)
- Special Circular No. 35 – September 2020: 2020 Elections for Local Officers, including President, Vice President, Secretary and Treasurer, Board of Trustees and Collectors (PDF)
- How to Hold Elections for Local Officers – September 2020 (fillable PDF)
- Generic local nomination notice template (fillable PDF)
- Generic local election notice template (fillable PDF)
- Local election notice postcard template (fillable PDF)
- Report of Elections Form (fillable PDF)
- Special Circular No. 34 – August 2019: Elections for Legislative Representatives and Alternate Legislative Representatives (PDF)
- How to Conduct Elections for Legislative Representatives and Alternate Legislative Representatives – 2019 (fillable PDF)
- Special Circular No. 33 – August 2018: Elections of LCA Officers, Delegates and Alternate Delegates and General Chairperson Mail Referendum Elections (PDF)
- How to Hold Delegate, Alternate Delegate and Local Committee of Adjustment Elections and General Chairperson Mail Referendums – August 2018 (PDF)
- Special Circular No. 32 – August 2017: Local Officer Elections (PDF)
- How to Hold Elections for Local Officers – August 2017 (PDF)
How to get help
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 along with any S&T needing a significant amount of help are encouraged to schedule appointments with the Help Desk. 1-hour and 2-hour appointments can be scheduled online with the form below. Be sure to check the box at the bottom of the form to receive a booking confirmation and reminder via text message!
If you have a quick question that does not require an appointment, you can call/email the Help Desk and we’ll get back to you in the order in which your request is received. Call the Field Support Help Desk to leave a voicemail at 216-227-5444 or email fshelpdesk@group.smart-union.org.
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.
After Hours Help Desk Support:
The Help Desk is available to answer your calls on select days outside normal business hours. The after-hours Help Desk will be available Tuesdays, Wednesdays, Thursdays and Sundays from 6:00 p.m. to 10:00 p.m. CST. The after-hours hotline is 216-227-5280. If you need assistance at any time outside the times the after-hours hotline is open, please continue to use the regular Help Desk number, which is 216-227-5444 or email fshelpdesk@group.smart-union.org.
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).
Team Viewer Quick Links
The following links are to be used if the Field Support Representative you are working with instructs you to do so:
Mike Araujo: | https://get.teamviewer.com/maraujo |
Mike Branson: | https://get.teamviewer.com/mbranson |
Justin Fougerousse: | https://get.teamviewer.com/jfougerousse |
John Purcell: | https://get.teamviewer.com/jpurcell |
Luke Sperry: | https://get.teamviewer.com/lsperry |