Union employees

[Jesse]

This morning I received a call from the treasurer of our local teachers union asking if there is something he needs to file or report? This is not something I am familiar with and off the top of my head I want to say that if there are payments made to the union reps they should be issuing W-2's and complying with Federal and State emplyment law.

Anyone else work w/ or know of any exceptions as to why W-2's would not be needed?

[BOB W]

I have a client that is a local union for education workers in my county for all schools districts. When I first picked up this client they were on W-2 but was in the process of switching to 1099. The switch was sactioned by the Albany NY headquarters for CivServEducatAssoc. In 10+ years they have had no problems with the IRS.

Whether this is applicable to you I don't know. I can only relate to you what my experience is. I would suggest that they contact their state union headquarter's for guidance.

[tacksman]

Union

If he's a new officer in the local he might be thinking about the 990.

[BOB W]

Either way they should contact state headquarters for ALL guidance.

[Jesse]

Thanks for replies. If they can submit 1099's would be best, as if emplyees they will have plenty of penalties for FICA/MC, fed & state unemployment and Work Comp - YIKES!

It sounds like the local union puts allocated dues into a checking account and writes out checks for the various positions/reps, bills, advertising, etc, etc and that's it. I need to find out more info as well direct them to their state authorities and if needed probably national union guidance.