If an individual member is more than 90 days past due in dues totaling $5,000 or more, should that individual be reported in Schedule 1?
A. The $5,000 threshold should eliminate nearly all concerns about individual union dues appearing on the accounts receivable schedule. It would be unusual – and likely take years – for a union member to become $5,000 or more delinquent on union dues. If, however, a union member is more than 90 days delinquent on dues in excess of $5,000, that fact must be disclosed. The names of such members must be reported on Schedule 1.
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