Per Capita Tax Reporting Forms

Below are downloadable copies of the Per Capita Tax Reporting Forms.

Please note there are three different per capita tax-reporting forms. Per Capita Payment Form-1 (PCT-1) is used by all locals who remit per capita tax directly to the International; Per Capita Payment Form-3 (PCT-3) and Per Capita Payment Form-5 (PCT-5) are distributed only to those locals who report Agency Shop/Fair Share Units. Detailed instructions for the use of these forms can also be found here.

PDF icon Per Capita Payment Form-1(PCT-1) 

PDF icon Per Capita Payment Form-3(PCT-3)

PDF icon Per Capita Payment Form-5(PCT-5)

PDF icon 2024 Instructions for Per Capita Payment Forms

Should you require assistance in completing the forms or require additional information, please contact the Per Capita Tax Section of the International Union's Accounting Department at (202) 429-1005.