Transportation

Secretary & Treasurer Tools

The purpose of this page is to assist the SMART Transportation Division local secretary/treasurer with the duties of his or her office.

2019 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.


Training & events

The next S&T training workshops will be announced in this space upon scheduling.

Guidance for the new S&T


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 Audit 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 Audit help desk for guidance.

Have questions about your duties as a local secretary or treasurer? Your Membership Representative Teams will be able to get you those answers.

A team of Membership Representatives has been assigned to provide specialized service to your local. 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 challenges as a Local Treasurer.

Your Membership Representative team will be your go-to resource for any and all questions you may have as a Local Treasurer. If your Membership Representative is unable to answer your questions, he or she will escalate it to the appropriate person or department.

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.


Membership forms


Insurance/PAC/DIPP info and forms


WinStabs NMR


Budget & record keeping


Disbursements


Local governance


Banking


Payroll taxes

Federal tax typeLocal typeWhat the tax coversWhen to pay

(Federal taxes must be paid to the IRS at www.eftps.gov).
Where to fileWhen to fileSpecial noteAdditional resources
CT-1Rail only

Rail/Bus combo – apply only to rail members
Railroad Retirement tax and MedicareDue 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)

2018 Form CT-1 (rail only requirement) (Fillable PDF)

IRS instructions: Form CT-1 (PDF)
940Bus 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. 31Locals that begin filing must continue to file even if the liability is $0.SMART TD Guide: Paying 940 Tax and 940 Tax Reporting (PDF)

2018 Form 940 (FICA only requirement) (Fillable PDF)

IRS instructions: Form 940 (PDF)
941 or 944 upon notice from IRSRail only

Bus only

Rail/Bus combo
Federal income tax withheld, Social Security, FICA and FICA MedicareDue 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)

2019 Form 941 (Fillable PDF)

IRS instructions: Form 941 (PDF)

SMART TD Guide: Paying 944 Tax and 944 Tax Reporting (PDF)

2018 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.

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

RequirementRequired byLocal typePurposeDue dateHow to reportSpecial note
RequirementRequired byLocal typePurposeDue dateHow to report
Annual 990, 990-EZ, or 990-NIRSAll typesRequirement 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 15Use 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)

2018 Form 990 EZ (Fillable PDF)

2018 Form 990 (Fillable PDF)

2018 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 Audit & Support
SMART Transportation Division
24950 Country Club Blvd, Suite 340
North Olmsted, OH 44070
Payroll tax returnsIRSPlease reference the above section on payroll taxes.
Annual LM reportDepartment of LaborAll 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 30Use 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 Audit & Support
SMART Transportation Division
24950 Country Club Blvd, Suite 340
North Olmsted, OH 44070
New or updated bylawsSMART Constitution, Article 21B

Department of Labor
All typesLocal 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 reportsSMART Constitution, Article 21BAll typesArticle 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 electionReport 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 TARSMART Constitution, Article 21BAll typesIn 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. 20SMART TD Guide: Preparing the TAR for Trustee Review (PDF)

SMART TD Guide: Auditing the TAR – A Guide for Trustees (PDF)

Sample letter requesting financial documents (PDF)

Sample assets inventory (PDF)

Treasurer’s Annual Report (PDF) (If your Local uses WinStabs – use the WinStabs form.)

Local President financial oversight (fillable 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 Audit & Support
SMART Transportation Division
24950 Country Club Blvd., Suite 340
North Olmsted, OH 44070
Local President Financial OversightSMART Constitution, Article 21B

Memo from TD president
All typesTo provide reasonable protection to ensure proper handling and disbursement is made of local fundsFeb. 20Local President financial oversight (fillable PDF)Send a copy of the signed and dated form to the TD office.

Email to: localreports@group.smart-union.org
or mail to:
Attn: Field Audit & Support
SMART Transportation Division
24950 Country Club Blvd., Suite 340
North Olmsted, OH 44070.
Quarterly OE1a Railroad Retirement BoardRail 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: localreports@group.smart-union.org
or mail to:
Attn: Field Audit & Support
SMART Transportation Division
24950 Country Club Blvd., Suite 340
North Olmsted, OH 44070
Quarterly WinStabs-NMR Memo from SMART General President All typesServes as a quarterly report to the International as well as a potential disaster recovery tool.At minimum, by the end of each quarterUploading WinStabs backup data to TD Connect (PDF)
W3/W2Social Security AdministrationAll types paying taxable wages to Local officersReports employee earnings to the SSA and the employeeJan. 31Review 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 Audit & Support
SMART Transportation Division
24950 Country Club Blvd., Suite 340
North Olmsted, OH 44070
Monthly Treasurer ReportSMART Constitution, Article 21BAll typesMonthly 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 meetingFrom 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 ReceiptsSMART Constitution, Article 21BAll typesYearly dues receipts must be supplied to every member who paid dues at any time during the year.JanuaryFor 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 (coming soon)
Dues receipts should either be mailed or emailed to the individual or hand delivered.

Memo/policy directives

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

Elections


FAQ/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, contact your Local’s Membership Representatives team.

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

  • WinStabs
  • Paying taxes
  • Filing taxes and other reports
  • Disbursements
  • Paper billing process (from 2018 and older)

Call the Field Support Help Desk at 216-227-5444. Drop-in help desk hours are 9a-5p (Central Time) M-W-F. Help desk appointments can be scheduled in advance for Tuesdays, Thursdays, weekends, and evenings. Call or email fieldauditor@group.smart-union.org to schedule an appointment.

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.

Questions about submitting reports to the TD office?
Contact Field Audit and Support Assistant Alyssa Patchin at localreports@group.smart-union.org or by calling 216-277-5281.