Secretary & Treasurer Questions and Answers

Below are questions submitted by local secretary/treasurers, along with answers provided by the SMART TD President’s Department and others at SMART TD headquarters. If you would like to submit a question to the President’s department, click here.

Question: Is there a point where the International will deduct monies from a locals checking account? More to the point, I’ve heard older members say if the local carries too high of a balance, the International will take funds from the local. Is there any truth to this and what are the guidelines if it were to happen?
Answer: There is no truth to that rumor.

Question: We have had a recent election to fill some vacancies for our officers. As I am new to this position, I have not had to deal with this issue before. Is there a protocol for informing the International of these officers? Is there anyone in particular I should send a complete list to in order to ensure that the International has a complete updated list of all officers? And, what information besides the position and the officer’s name does the International need? June 25, 2010
Answer: This is in response to your letter dated June 25, 2010, regarding recent elections to fill vacancies, and the proper protocol for advising this office of the results. Be advised Article 21B, Section 57 of the SMART Constitution includes the following: “Locals must, following each election of officer or succession to office, promptly notify the President Transportation Division, General Secretary-Treasurer, interested General Chairpersons, and State and District Legislative Boards of the names and addresses of the new officers.” You can send such notification, and a complete listing of officers, to: Or you can send it via U.S. Postal Service to: SMART Transportation Division President’s Department 24950 Country Club Blvd, Ste. 340 North Olmsted, OH 44070-5333 Or you can fax the information to (216) 228-5755. Please note that the Constitution only requires the name and address, but if it’s available, we would appreciate having phone numbers and email addresses, too. The UTU Constitution can be read, copied and printed from the UTU Web site. Reach the Constitution by first going to our home page at: On the UTU’s homepage, in the upper-left (white letters on a red background), click on AWARDS/AGREEMENTS. That will take you to a page anchored by four columns. One of those columns includes the header, “Important Documents.” In that column, you’ll see a link reading: “View UTU Constitution and other documents in PDF format.” June 25, 2010

Question: One of the members of my local asked me for a union card. Does the UTU issue these cards anymore? If not, how does he or she show proof of membership? Thanks for the help. April 6, 2009
Answer: The card you are looking for is called a “traveling card.” It is issued by the local to members. This card is carried to show the person is a member in good standing with the union. The cost is $0.12 per card, plus shipping. The cards are listed on the UTU International Supply Department Order Form on the Secretary/Treas. News & Tools Webpage. The International also sends the following to UTU members: Years of Service cards and lapel pins after 10 years of membership; a Gold Lifetime Membership card upon retirement in good standing, and a UTU Alumni Association membership card for members joining the optional UTU Alumni Association. April 7, 2009

Question: Our local paid for our vice local chairperson to go to a regional meeting. The general committee later agreed to pay for this person’s expenses to attend, so the vice local chairman repaid the local the amount we had paid. I entered this repayment in Winstabs as a “refund.” When working on the annual report, I noticed that this repayment is showing in column 2 under “Received from other Sources.” Is this the proper place for the repayment to show up, or should it be under column 1 “Received from Members”? And if so, what should I show as income type in receipts to get it in the proper column? Thanks for the help. January 20, 2009
Answer: The repayment is showing up in the proper place. January 22, 2009

Question: I am the newly elected treasurer of for my local. One of our members is out of work. What paperwork do I need to process relative to his union dues. Since this is the first time I have done this, any help is greatly appreciated. I look forward to your help. Thank You. January 16, 2009
Answer: A non-working member is eligible to be placed on E-49 status after he or she has been off of work for one calendar month. If his or her last day of work was November 23, 2008, and he or she is out of work the whole month of December 2008, then he or she is eligible for E-49 status in January 2009. You should also circle his or her requirements on the UTU billing for January 2009. January 22, 2009

Question: Where can I find the National Fraternal Congress of America questionnaire? Please advise. Thank you. January 21, 2009
Answer: The questionnaire can be found in the story ‘Share info on your fraternal activities (12/19/08)’ under Secretary and Treasurer News on the Secretary/Treasurer News and Tools webpage. A direct link to the story and documents is: January 22, 2009

Question: I was hoping to begin working on the LM-2 on line. The only link I find says the site is “experiencing difficulty.” Do you have any idea when it will be available. January 5, 2009
Answer: The Department of Labor Web site is usually very busy at this time of year. The site is working and UTU recommends that you try to access the site again at different times of the day when there may be less traffic. January 7, 2009

Question: I am the newly elected secretary/treasurer for my local. This will be my first attempt at this job. I already see a problem, or at least a nuisance. The president of the local lives about 260 miles from where I do. Is there some way to bypass the UTU Constitution that requires the president to co-sign all checks? Thank you very much for your time. December 31, 2008
Answer: Unfortunately, there is not. The requirement of having two signatures on all checks is part of the checks and balances to assure that all money is spent as authorized. One suggestion is to have the treasurer make all disbursements as authorized, then mail the checks to the president to co-sign. The local president can then mail them out as needed. Pre-signed checks or checks with only one signature are not allowed. January 5, 2009

Question: I just received a memorandum listing the tax rates for 2009. It shows an employer rate of 2.15% for RUIA. Please explain when, how, or if locals are supposed to pay this unemployment tax and how it would be shown in WinStabs, if necessary. It seems this issue gets raised every year. December 16, 2008
Answer: Most local lodges are not required to pay RUIA contributions. A local may have to pay RUIA taxes if it has full-time, salaried officers, but this is not the case for 99 percent of UTU locals. December 18, 2008

Question: What is the timetable for converting over all remaining Union Pacific locals to direct receipts? December 2, 2008
Answer: All northern California locals under UP jurisdiction are scheduled to be converted to direct receipts with the March 2009 billing. A letter from the GS&T will be sent to you later this month or in early January outlining the conversion. There is a training workshop scheduled in Phoenix, Ariz., on Feb. 20-21, 2009. If there is sufficient interest from other locals in your area, another workshop could possibly be arranged. December 4, 2008

Question: I was recently elected local sec./treasurer and was wondering if there was any information on when a workshop would be available? November 29, 2008
Answer: At this time, there is a Treasurers’ Workshop scheduled for Feb. 21-22 in Phoenix, Ariz., which will be dedicated to training for treasurer’s in Union Pacific locals. UTU locals on Union Pacific properties, in March 2009, will be converting to the UTU’s ‘direct receipts’ program. No other workshops are currently scheduled, but the best way to stay informed regarding new workshops is by keeping an eye on the UTU Web site. Workshop notices are always posted on the homepage for several days, and on the Sec./Treas. Page here: As always, there will be training at the 2009 UTU regional meetings. December 4, 2008

Question: I am required, and have already filed, IRS Form 990 for 2007. Must I still file Form 990-N? May 23, 2008
Answer: You do not need to file Form 990-N if have already filed Form 990. By filing Form 990, you have satisfied the IRS requirements. May 27, 2008

Question: My local had dues receipts of approximately $135,000 and interest from a savings account of $490 in 2007. Which Form 990 do I have to file? May 19, 2008
Answer: You must use Adjusted Receipts. In Winstabs, under Annual Report, select Form 990. Winstabs will tell you which form to file and will create a worksheet to help you fill out the form. May 22, 2008  

Question: I have recently been elected as the secretary/treasurer for my local due to the retirement of our previous secretary/treasurer. This is my first year as an secretary/treasurer and I am interested in attending a workshop. Do you have any tentative dates and locations for the secretary/treasurer workshops for 2008? January 25, 2008
Answer: Local secretary & treasurer workshops and Winstabs training sessions will be available at each of the UTU regional meetings this summer. Regional meetings are scheduled for July 7-9, 2008, at the Hyatt Regency Denver at Colorado Convention Center in Denver Col., and August 18-20, 2008, at the Gaylord Opryland Resort in Nashville, Tenn. A training session has also been scheduled for March 4 and 5, 2008, at the UTU International office in Cleveland, Ohio. More information regarding the UTU regional meetings can be found on the UTU Web site by clicking on the Meetings tab in the blue menu bar on the left-hand side of the page. More information about the Cleveland workshop will be available soon on the Web site or can be obtained by calling Robert Strzelczyk at the UTU International at (216) 228-9400, Ext. 303. January 29, 2008  

Question: I have purchased a laptop computer with Windows Vista. I have tried to install WinStabs, but the computer will not accept. I get a message stating “the office system pack cannot be installed on this system because it requires windows NT 4.0 service pack 6 or better.” I have contacted support for the laptop and was told having many others have problems with Vista similar to this? January 24, 2008
Answer: The problem, according to UTU International Auditor Steve Noyes, is with the version of WinStabs Runtime you are attempting to load on the new computer. The WinStabs Runtime was built on an older version of Windows, and it included support for devices no longer supported by Microsoft in the startup of the installation process. That is why it’s asking for older information from the old operating system. You will need to get the newest version of Winstabs Runtime from Noyes to run on the Vista operating system. To get the newest version of Winstabs, e-mail This should solve the problem. January 29, 2008

Question: I am the treasurer of my local and I am going to be purchasing a new laptop that will have the Windows Vista operating system installed. Will Winstabs run OK on the Vista operating system? December 28, 2007
Answer: According to UTU International Auditor Steve Noyes, the new version of WinStabs will work fine with VISTA and Access 2007. The new version of WinStabs can be obtained by e-mailing December 28, 2007

Question: 1. When and if I cap off my Tier 1 or Tier 2 taxes at my Railroad job, is the local treasurer still required to take out these taxes on my monthly salary to be in compliance with the IRS laws? December 4, 2007
Answer: He must take them out until you “cap” with the union. Two separate employers can both “cap.”

2. Once my Tier 1 or Tier 2 is capped off, what happens with the excess money? Do I submit for a refund from the IRS or the UTU, or do I lose the money altogether?
Answer: You can get your overpayment back for Tier 1 on Form 1040, and Tier 2 with a special form, Form 843. Employer amounts cannot be recovered.

3. The IRS does not believe or understand that I can have two employers because I have claimed excess RRTA in 2005 and 2006 due to my positions. What should I do?
Answer: Ask them if they are looking at your two W-2s and have them explain to you why you would get two separate W-2s from different sources, unless you have or have had two employers. December 11, 2007

Question: As I was reviewing all wages for the year in Winstabs, I found a paycheck that I issued in September. I had debited the local fund instead of the committee fund. Since all federal and state taxes have already been assigned, can I just do a transfer from the committee fund back to the local Fund? December 7, 2007
Answer: Yes, that would be the easiest way to handle this situation. December 11, 2007

Question: I am the secretary/treasurer for my local. I am looking for 20-year gold cards for a few members. In the Constitution, it states that a member retiring with 20 years of service can get a gold card issued by the local for being a lifetime member, so that he/she will be allowed access to meetings. Can I get those gold cards? I don’t see them on the supply list for secretary/treasurers. October 30, 2007
Answer: The Lifetime Membership cards mentioned in your e-mail are issued by the UTU International once a member officially retires. As you stated, the member must have 20 years of membership in the UTU and be in good standing at the time of his or her retirement. Once the Billing/Audit Department at the International receives a billing indicating that a member is retired, the department will send the card directly to the member. This is done on a monthly basis. If for some reason a member did not receive a card, a local treasurer can contact the Billing/Audit Department and request that a card be issued. October 31, 2007

Question: I would be interested in attending a secretary and treasurer workshop in the future, when one is planned. I have attended several in the past and they have been very informative and well presented by Mr. Noyes and Mr. Brantley. September 10, 2007
Answer: There are no secretary/treasurer workshops scheduled for the remainder of 2007. Arrangements for such workshops in 2008 will depend on the upcoming merger with the Sheet Metal Workers International Association. Watch the UTU News and UTU Web site for announcements regarding future secretary/treasurer workshops. September 18, 2007

Question: Is the International going to use the same version of Winstabs we are now running for 2006, or will a newer version be issued? December 2, 2006
Answer: An updated version of Winstabs for 2007 is available, however, it is not required. For more information regarding Winstabs 2007, read this article on the UTU Web site. December 6, 2006

Question: I am using Winstabs 2005 and just had to change laptops. When I try to post the monthly billing, I receive a message that says “Invalid use of Null.” I even tried to redo the information. Is there some setting I have not changed? November 12, 2006
Answer: This is a common problem for people using Access 2003, but not other versions of Access. Macro security in Access 2003 is set at “medium,” which interferes with macros in Winstabs. This causes the program to malfunction. Changing the setting in Macro Security to low to fix this problem. See this PDF file for more information. November 16, 2006

Question: I am currently running the Winstabs program with Windows 2000. I will be soon getting a new computer that will be running Windows XP. Can I obtain a new version of Winstabs so it can run on Windows XP? Thank you in advance for your speedy reply. October 31, 2006
Answer: Yes, you can get a new version of Winstabs for a computer running the Windows XP operating system. Just send an e-mail request to November 2, 2006

Question: I have a question about W-4 forms. We have elections coming up shortly and I am curious what I am supposed to do with W-4 forms that will need to be filled out by newly elected officials? I know how to get them on the IRS Web site, but I don’t know if I send them to the International or to the IRS directly.Thanks for your time. October 11, 2006
Answer: You must have W-4s on file for all of the local’s employees. You do not need to send them to the IRS, but you should have them available for inspection should the IRS request them. October 13, 2006

Question: How do I enter a check from the previous year that clears in the current year? Is my opening bank balance supposed to reflect the uncleared check, and am I supposed to show this check as a disbursement again in the current year? September 15, 2006
Answer: You should not enter a check from a previous year. The beginning balance reflects the ending checkbook balance of the previous year, which includes outstanding checks. When you balance your new Winstabs year, have a list of outstanding checks from the previous year. When they clear in the new year, and they equal the amount of the outstanding check, simply ignore that check in the reconciliation process. If all outstanding checks clear in January, then you will balance to the Bank Statement. If there are any checks still outstanding at the end of January, you will show more money in the bank statement equal to the amount of the checks still outstanding. September 21, 2006

Question: My local purchased a new computer for the local chairperson. I went to the Winstabs program and went to Disbursements. I checked under Purpose for “computer,” but it was not there. I then placed charge under “equipment rental.” Did I do this correctly? September 13, 2006
Answer: When a new computer is purchased, place it under “supplies,” as it will be completely depreciated in the current year. If it is charged to a Committee, remember to change the “Fund” from Local to Committee. September 21, 2006

Question: I recently completed one month’s billing manually while on vacation. When entering the month into Winstabs, I found I had used the wrong amount for International dues, so the check I had sent in was short. How do I change the billing to reflect the actual amount I submitted rather than the calculated amount shown on the billing? September 13, 2006
Answer: Simply DELETE your Billing in WinStabs for the month in question. Next, re-enter the month and make an adjustment in the PA-1 field that will bring the billing into balance with the check you actually wrote. View the printed cover to be sure it equals the check written, then post it. September 20, 2006

Question: What officers are included on the LM-3? Is the local chairman considered an officer? May 8, 2006
Answer: The UTU lists the officers as president, vice president, secretary, treasurer, secretary-treasurer, trustee and collector. The local chairman is listed under the Employees section. That is how Winstabs will categorize them on the LM-3. May 11, 2006

Question: How do I reconcile an automatic deduction from the local checking account such as payment for new checks from my bank? Thank you. March 25, 2006
Answer: Automatic payments from your checking account need a unique check ID number. Make one up. You can use DM for “debit memo,” followed by a four-digit number added to DM for a unique identifier. Try MMDD (month, day) for instance. Thus, a check charge on March 10 for 32.50 would be DM0310. Now, in Winstabs, enter an “Other Disbursement.” Enter DM0310 as the check number, the bank as payee, and the amount as $32.50. That’s it. You can enter all charges as checks as discussed above. Credits can also be entered using the above method. Use CM (credit memo) along with a four-digit number for the date to post any automatic or out-of-the-ordinary credits. March 31, 2006

Question: Could you please explain the EFTPS process for paying taxes? Is direct payment or going through my financial institution the best route? I have always paid them to my bank and I am ready to move onto the newer way. March 21, 2006
Answer: EFTPS is an electronic funds transfer to the government from your banking institution. It takes approximately 10 days to set-up once you begin the process. It is a quick and easy way to pay your tax liability online. Winstabs will print a report for CT-1 tax, providing a breakdown of taxes paid. EFTPS works only with federal tax requirements, CT-1, 941 and 940. You can sign-up at March 29, 2006

Question: I am the president of my local. I have a question about reimbursement from my local for auto mileage? What is the most allowed by the Internal Revenue Service? March 6, 2006
Answer: The auto mileage rate for travel authorized by the local is determined by the local and can not exceed the maximum amount allowed by the Internal Revenue Service. That rate is currently $0.445 per mile. March 13, 2006

Question: Do members who are on E-49 status still receive the UTU news delivered to them at home? I have a member who is not receiving his newspaper. February 21, 2006
Answer: Members who are on E-49 status should continue to receive the UTU News. If you have a member listed as E-49, and he or she is not receiving the newspaper, please forward that member’s correct name and address to the International and we will try to correct this situation. March 1, 2006

Question: I would like to delete a wage payment I made on Dec. 31, 2005, that was a mistake. It should have been in the year 2006. I have looked but have not found the correct procedure for this. Any help would be appreciated. February 3, 2006
Answer: Open up the 2005 database. On the menu, click the following choices: Disbursements, Wage and Expenses, Delete Payroll Record. When the delete box opens up, click the dropdown arrow and scroll until you find the offending payroll check. Click OK after choosing the check and the taxes and payroll check will be eliminated. February 9, 2006

Question: Railroad Retirement Tax must be deducted from local officers’ salaries, even though they will “max-out” these taxes working for the railroad during the year. The officer receives a full refund for excess Railroad Retirement Taxes paid while working for two or more employers when filing federal income taxes at year’s end. My question is how does the local paying 16.10% get the same refunded to itself? Thank you. January 31, 2006
Answer: The employers do not get a refund. They are not entitled to a refund. Employers must pay the employer taxes until the maximums are reached with their employees, then they must stop contributing those taxes. They cannot combine with another employer (i.e. the railroad) to reach a maximum. February 2, 2006

Question: How is the “per capita tax” applied in Forms LM-2 and LM-3? Could you please make clear what is included in the “per capita tax” and what is not. January 24, 2006
Answer: The “per capita tax” is all the money shown in the Treasurer’s Annual Report, Disbursement Column 2. The Winstabs worksheet will show all monies that apply to “per capita tax” from the local to the International. It includes International dues, legislative, and general committee assessments. January 25, 2006

Question: You state that we are “required” to file the LM-3 electronically. The LM-3 form and instruction booklet I received state that they “encourage” us to file electronically only. In looking into this, the cost to get the digital signatures is $119.00 for two years. Getting these digital signatures at this price, I think, is detrimental. Printing the report from Winstabs and filling out the paper form and sending it in is a simple matter and much more cost-effective. Reading your statement on this is the first I have heard of this “requirement” and only ran into it looking for something else. So could you please tell me where you get the “required” electronic filing from and why we were not informed at an earlier date? January 23, 2006
Answer: We do not see anything on the UTU website that stated that you are required to file your LM-3 form electronically. Treasurers are “encouraged” to submit the LM-3 form electronically, but they are not “required” to submit it that way. However, if your labor organization’s fiscal year began July 1, 2004, or later and total annual receipts were $250,000 or more, you must complete and file the Revised Form LM-2 electronically with the U.S. Department of Labor’s Office of Labor-Management Standards (OLMS). If you did receive information from the UTU that stated that Form LM-3 must be submitted electronically, please advise us of the source so that we can correct the problem. January 25, 2006

Question: My TAR report shows Winstabs is not balanced. Last year was balanced and I used that total to begin 2005. My checkbook register is correct (balanced each month), all deposits have cleared, and my two outstanding checks are accounted for. Dec bank statement (balanced) 9871.56 Outstanding checks 362.22 Error 894.06 Where do I look for the error? January 16, 2006
Answer: TAR will balance if Bank Balance equals the Bank Statement final balance. Run the Overview of Accounts under Bank Activity. It will give the bank balance in WinStabs. Be sure it matches the final bank statement balance. If it does, then it will balance. Print the outstanding check list and be sure to put those on the exam and audit page. January 25, 2006

Question: I just took over the secretary/treasurer position in my local this year. While doing the monthly billing, I noticed that many of our members are being billed in the wrong local committee. This of course affects their dues, as well as the amount of our remittance. Can I simply change their assigned committee on the billing ledger and write the check accordingly? Is there a minimum amount of time that a member must be working under a particular committee before they can be moved (such as going from the road committee to the yard committee)? January 17, 2006
Answer: The amount of the check to the UTU will be unaffected by changes to the local committees, but yes, adjust in Winstabs and on your totals so that the proper amounts goes to each committee. Try to not change every month, but choose a specific time to change committees, such as every three months, six months, etc., and stick to that schedule. If you attach a letter with your billing, it will speed the process of changing committees. Use this format in a letter to change a committee code. Show the current code and what you want to change it to. Noyes, Stephen A change from 009A to 009B Fink, John A change from 009A to 009C Also, on your Transfer Requests to other treasurers, enter the LCA you wish the new member to be placed in, so that the treasurer can make the T-47 and place the LCA code on it. January 19, 2006

Question: When will the 990-EZ form be available? January 19, 2006
Answer: Form 990-EZ is not yet available, but the form will be posted on the UTU website as soon as it is released. The IRS has added a number of new questions to the form and it should be available by the end of January. January 19, 2006

Question: On the instructions for the 940ez form, it has one address to send the form to if we are an “exempt organization” and another address if we are not. Are we an exempt organization? January 10, 2006
Answer: The UTU is considered an “exempt organization” by the Internal Revenue Service. January 11, 2006

Question: I see that a secretary and treasurer workshop has been scheduled for February in Ontario, Calif. Can you please let me know when a date and location have been finalized? January 10, 2006
Answer: The secretary/treasurer meeting in Ontario, Calif., is set for February 20-21 at the Best Western Hotel at the Ontario Airport. When making reservations, use the code United Transportation Union and the room rates will be $70.10. Additional workshops are being scheduled for Kansas City in the mid- March, possibly Cleveland, Ohio, at the end of March, and in April in Atlanta, Ga. All classes are for two days and treasurers can bring their computers if they so desire and are able. January 11, 2006

Question: I went on the Social Security Administration website and started to enter my W-2s. However, after requesting to complete the CT-1 form for Railroad Retirement, I noticed there was no place provided in the box where Railroad Retirement Tier 1 and Tier 2 taxes go for the Medicare tax amount. Did I overlook something? If I place the Medicare tax amount in the regular Medicare tax box, I get a message stating that I can not place it there when reporting Railroad Retirement W-2s. How can I resolve this problem? January 1, 2006
Answer: You only have two boxes to report. Report Railroad Retirement Tier I tax in Box 14 on the first line and Railroad Retirement Tier II tax in Box 14 on the second line. You are not required to report the amount paid for Railroad Retirement Medicare tax in Box 14. It will be reported on the annual CT-1 form. Do not combine Railroad Retirement Tier I and Medicare taxes on the first line of Box 14 and do not report Medicare tax anywhere else on the W-2. These are the instructions received from the Internal Revenue Service for reporting Railroad Retirement taxes for CT-1 employees. January 3, 2006

Question: When will the 2006 version of Winstabs be available to UTU local treasurers? December 16, 2005
Answer: There is no standard issue for Winstabs for 2006. There have been a few revisions made to the program over the past year and you can receive the updated version by contacting UTU International Auditor Steve Noyes.You can also continue running the Winstabs program from last year. Follow the instructions mailed to UTU treasurers. December 27, 2005  

Question: I am the newly elected secretary/treasurer for my local. I’ll be taking over as of January 1, 2006. Is there a check list of items that I should be looking over before I take over? How can I receive more training on my job? December 13, 2005
Answer: Download and read the Winstabs Instructional Manual that can be found on the UTU website at A checklist of important dates for local treasurers is also available on that page. You may also wish to review the questions submitted by other local treasurers and the answers provided by UTU on the Q&A page. Treasurers’ Workshops are being developed to help new treasurers. Two have been scheduled so far. One will be held in Ontario, California, in February, and another will likely be scheduled for April in Atlanta, Georgia. December 22, 2005  

Question: I became treasurer several months ago when our past treasurer retired. We are a small local. I was wondering if Winstabs is going to be mandatory for all locals in 2006, or can I continue as I have been doing without Winstabs. Please advise as I have very little computer skills. December 15, 2005
Answer: You can still do your books and records manually, but computer skills will greatly enhance your job. As we move into the future, more and more government reports will be required to be submitted online through the Internet. Today, W-2’s can be submitted through the Internet. This actually makes it easier for the employer and the government. WinStabs is integrated to work with the Internet, allowing the treasurer to communicate directly with the members by e-mail through Winstabs. More features with the Internet will become available for the treasurers as direct-pay systems for locals come on line in 2006. As you can now communicate and use resources of your carrier through the Internet, you will have more tools available on the Internet in the future with the UTU. You can do the books manually, but try the Winstabs program at the same time. Give yourself time to become familiar with it. Talk to other treasurers who use Winstabs. You may find it easier than you think. December 16, 2005  

Question: Can I run Winstabs 2005 on an iMac? November 28, 2005
Answer: No, Winstabs 2005 will not run on an iMac or other computers running on a Macintosh platform. It is possible to purchase hardware that would make running Winstabs on a Mac platform possible, but it would be rather costly. November 28, 2005  

Question: I have been the treasurer since May. While I was working on our first billing, I noticed the names of members on our billing who are no longer members of our local. Have I been paying dues for these people? If so, how do we get that money returned to this local? September 21, 2005
Answer: If there are people on the monthly UTU billing that you receive from this office that are no longer members of your local, their names should be circled on the billing and “suspend” status should be noted in the comment column. They will be removed from the next billing for your local. If you have submitted dues for some of these members in error, please advise the Billing/Audit Department at the International and they will review whether credit should be extended for the applicable months. September 23, 2005  

Question: What is the current auto mileage rate payable from the local for travel authorized by the local? Is it what the IRS allows — 37.5 cents per mile for 2004? April 13, 2005
Answer: The current automobile mileage rate paid by the International to officers, delegates and others traveling on behalf of the International is thirty-six (36) cents per mile. That rate is subject to the discretion of the International President and approval of the Board of Directors. The auto mileage rate for travel authorized by the local is determined by the local and can not exceed the the maximum amount allowed by the Internal Revenue Service, which for 2005 is 40.5 cents per mile. April 14, 2005  

Question: Will there be any classes at the Alaska Regional Meeting regarding the electronic LM-2 form, which will be required for 2005 reporting? I tried to use the electronic LM-2 for 2004, but the information I received from Winstabs was very different than the electronic form. Can we expect any help? March 25, 2005
Answer: Government reports will be discussed at the Alaska Regional Meeting, as well as changes to the LM-2 report and how the changes are handled by Winstabs. March 28, 2005  

Question: I am trying to use the DOL computer program to fill in my LM form for 2004. I used this form on my computer successfully last year and had zero problems. This year, when I entered the ending date of 12-31-2004, the program stated the date was invalid. I’ve downloaded the new program and installed it on my computer. What can I do? Feb. 14, 2005
Answer: If you have an old version of the Informed Filler software on your computer, you must uninstall it and reboot your computer before installing the new version. If you’ve already installed the new version, without uninstalling the old version, you must uninstall BOTH versions, then reboot your computer. You can now install the new version, and it should work correctly. Feb. 15, 2003  

Question: I am having trouble backing-up my data on Winstabs ’05. I get a message stating that “A: does not have a valid path.” Please advise. Jan. 28, 2005
Answer: When you export data, the data is saved into a folder on the diskette in the A: drive. When you choose to import this data, you must go to the A: drive, then select the folder containing the data. See this document for a detailed explanation. Feb. 9, 2005  

Question: I am a current user of Winstabs on my old PC, running Windows 98 and Access 97. I am having a lot of problems with memory issues and have had to replace the hard drive once already. I bought a new computer to use for my local’s billing, but I do not have Microsoft Access on this computer. I do not have any of the original disks from the local’s old computer (MS Office). Can I still use Winstabs on my new computer without buying MS Office Pro with Access (approximately $350)? Feb. 1, 2005
Answer: Yes. You can request the new Runtime XP version of Winstabs 2005, which does not require Microsoft Access. Submit your request on the following page (Choose “No Microsoft Access”).  Feb. 3, 2005  

Question: Just curious. When will IRS Form 991 for 2005 be available? Jan. 19, 2005
Answer: A writable version of this form in PDF format (as well as Form990-EZ) were added to the Sec/Treasurer page today. Go to that page. Under Forms and Documents, click More Forms. On that page, you will find the Form 990 and Form 990-EZ, as well as instructions for completing the forms. Jan. 26, 2005  

Question: Can I use the OLMS Electronic Filer program that I used for my 2003 LM3 for my 2004 LM3? It shows an expiration date of July 31, 2004. Jan. 17, 2005
Answer: New versions of the OLMS Electronic Filer programs can be downloaded from the Department of Labor’s (DOL) website. A direct link to the DOL’s Office of Labor Management Standards (OLMS) can be found on the UTU’s Secretary/Treasurer News & Tools webpage under Important and Useful Links. Jan. 20, 2005  

Question: Can my Winstabs-created treasurer’s report be submitted to the International, or do I have to transpose it onto the form I was sent from the International? Also, our committee is large and will be required to electronically submit an LM-2. I do not have a clue how to do that, especially with all the new changes in the form. Is there going to be any training or instructional seminars for us larger locals to help us with the LM-2 filing? Jan. 11, 2005
Answer: Yes, the Winstabs-created treasurer’s report can be submitted as an official document. LM reports for 2004 (filed in 2005) can be submitted in the old way, by form, or it can be filed electronically with digital signatures. Current LM-2 and LM-3 forms can be downloaded from For the fiscal year 2005 (reports filed in 2006), all LM filings must be done on COMPUTER, unless a one-year waiver is obtained from the DOL. Electronic digital signatures are required and can be purchased through the DOL. Information about digital signatures can be found at the DOL website at There will be a compliance seminars starting in March 2005 held by the DOL. Information about the requirements for LM-2 filings will be covered. Jan. 12, 2005  

Question: Could you please send me a 990EZ form? I can not find it to print out at as I did last year. Jan. 11, 2005
Answer: The 900EZ form has not yet been issued by the IRS. Once it has been issued, it will be available on the Secretary/Treasurers’ page on the UTU website. Jan. 12, 2005  

Question: I printed out our CT-1 Annual worksheet on Winstabs 2004 and the total came off showing us with a shortage. I found the problem. The report was figuring 14.2% for the Employer Tier 2 rate instead of the 13.1% I have been withholding. How do I correct the Employer Tier 2 rate on the CT-1 worksheet form? Dec. 30, 2004
Answer: First of all, backup your data for safety. Next, export your data to Option 1 My Documents. After completing the export process, close Winstabs. Next, go to My Computer and find the directory located in C drive: C:MyDocuments. Open the files WStabs01 or WStabs01.txt. It will open in Notepad. In Windows XP Notepad, click on Edit and choose Find. In the Find box, type “Tier2”. Click Find. Click Find Next, then close the search box. On the screen in Notepad, Tier2 will be highlighted and directly to the left in quotation marks, you will see “0.1420”. Change only the information between the quotes. To finish the process, open Winstabs and Import your data using Option 1 C:My Documents. Jan. 5, 2005  

Question: What new changes can UTU treasurers expect in Winstabs 2005? Dec. 30, 2004
Answer: A short summary of the changes to Winstabs 2005 has been posted on the preceding page under Secretary and Treasurer News. Jan. 5, 2005  

Question: I made a math error on my September billing which was corrected on my Pa-1 that I received in October. I am currently using Winstabs 2004 and I want to enter my billing as I had done it rather than what Winstabs is showing so I can show the oversight just as it happened. Is there any way I can edit my September billing on Winstabs and show it corrected on my October billing on Winstabs? Winstabs is giving the correct figures, but I am wondering if I can get it to come out right on the rest of my billings for 2004. Dec. 26, 2004
Answer: There is no need to correct the September billing, as the PA-1 adjustment in October shows all of the corrections for the International. If you need to make corrections for the LCA amounts going to each committee for the particular month, simply go to: Disbursements > UTU Monthly Billing > Billing Maintenance > LCA List Maintenance and correct the LCA totals for the month affected. Dec. 29, 2004  

Question: Why does the UTU Treasurer Check List not include the filing of the W-3 Form with the Social Security Administration and the mailing of the W-2 Forms to applicable members? Dec. 26, 2004
Answer: The W-2 and W-3 are filed together. The W-3 represents a total form for the W-2s, just like the billing cover shows the total from the billings. The W-3 Form is a one-page form that explains when and where to send it. There is a report in Winstabs that gives you the totals to report on your W-3. There are also worksheets for W-2 information in Winstabs. Each affected member for whom you file a W-2 will need that information for income tax purposes and it is required by law that one be issued to to that member.The treasurer’s monthly check list handed out a each regional meeting states that W-2s are required to be issued by the end of January. Dec. 29, 2004  

Question: I ordered Winstabs 2005 from you about one week ago. When can I expect it? Also, I have used Stabs for five years. I requested the “update version” and not the “new.” Was that the correct choice since I have been using this for five years? Dec. 16, 2004
Answer: The new version of Winstabs, Winstabs 2005, should be sent to all who ordered it shortly after the first of the new year. Even though you have used Winstabs for the past five years without updating it, you were correct in choosing the “update version” and not “new user.” Dec. 16, 2004