What this notice is about
Our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
What you need to do
If you already filed Form 1120-POL
- Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
- Otherwise, file your required Form 1120-POL immediately according to the instructions on the notice.
- If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
- If you filed more than four weeks ago or used a different name or EIN, complete the Response Form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.
If you are required to file Form 1120-POL, but haven’t filed yet
- If you are required to file or choose to file your Form 1120-POL electronically,
- Use your e-file provider to submit Form 1120-POL and any required schedules.
- You must also complete the Response Form and fax it to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
- If you’re not required to file electronically, follow the instructions in the notice to file a paper form.
- If you don't think you need to file Form 1120-POL, complete the Response Form enclosed with your notice and mail or fax it to us.
You may want to
- Review the filing requirements for your organization at Tax Information for Charities & Other Nonprofits.
- Review additional material that may be helpful to you:
- Publication 557, Tax-Exempt Status for Your Organization
- Publication 583, Starting a Business and Keeping Records
- Compliance guides for tax-exempt organizations:
- Publication 4221-PC,
- Publication 4221-PF PDF, and
- Publication 4221-NC PDF
- Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations
Frequently asked questions
A political organization, whether or not it is tax-exempt, must file Form 1120-POL if it has taxable income for any year in excess of the $100 specific deduction allowed under section 527. An exempt organization that is not a political organization must file Form 1120-POL if it is treated as having political organization taxable income under section 527(f)(1).
Form 1120-POL is due by the 15th day of the 3rd month after the end of the tax year. Thus, for a calendar year taxpayer, Form 1120-POL is due on March 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.
More information can be found at Political Organizations - Annual Income Tax Returns.
Can I get help over the phone?
For more information on tax-exempt organizations see Tax Information for Charities & Other Nonprofits.
Tips for next year
Review the political organization resources at Tax Information for Political Organizations.
¿Desea ayuda?
- Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial.
- Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés).
- Verifique si reúne los requisitos para recibir la ayuda de una Clínica para Contribuyentes de Bajos Ingresos.
- Puede solicitar una copia de su carta o aviso en braille o en letra grande (en inglés).
- Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su carta o aviso.