An organization required to file Form 8872 may choose to file on a monthly basis or on a quarterly basis/semiannually, but it must file on the same basis for the entire calendar year. Excepted organizations are required to file Form 8871. Due dates also vary depending on whether the form is due for a reporting period that occurs during an even-numbered (election) or odd-numbered (non-election) year. Failure to file or report all information will result in penalties. Meaning of "election year" For purposes of determining the due dates for filing Form 8872, an election year is any year in which a regularly scheduled general election is held, that is, any even numbered year. A non-election year is therefore any odd-numbered year. Even-numbered years An organization may opt to file its reports on either a monthly or quarterly basis, but must file on the same basis for the entire calendar year. In addition, pre-election and post-general election reports may be required. Monthly reports An organization must file the first report for the first month of the calendar year in which it accepts a contribution or makes an expenditure. Reports are due by the 20th day after the end of the month. This report must reflect all reportable contributions accepted and expenditures made during the month for which the report is filed. No monthly reports are due for October and November. Instead, the organization must file a pre-general election report and a post-general election report. In addition, a year-end report must be filed by January 31 of the following year instead of a monthly report for December. Pre-election report This report must be filed before any election for which the organization made a contribution or expenditure. It must be filed by the: 12th day before the election, or 15th day before the election, if it is posting the report by certified or registered mail The pre-election report must reflect all reportable contributions accepted and expenditures made through the 20th day before the election. Post-general election report Form 8872 must be filed by the 30th day after the general election. It must reflect all reportable contributions accepted and expenditures made through the 20th day after the general election. General election, as used in establishing the due date for filing Form 8872, means: An election for a federal office held in even numbered years on the Tuesday after the first Monday in November, or An election held to fill a vacancy in a federal office (i.e., a special election) that is intended to result in the final election of a single individual to the office at stake in a general election "Election" defined Election means: A general, special, primary, or runoff election for a federal office A convention or caucus of a political party which has authority to nominate a candidate for federal office A primary election held to select delegates to a national nomination convention of a political party, or A primary election held for the expression of a preference for the nomination of individuals for election to the office of President Quarterly reports An organization must file its first report for the first quarter of the calendar year in which it accepts a contribution or makes an expenditure. Quarterly reports are due by the 15th day after the last day of each calendar quarter, except the year-end report which is due by January 31 of the following year. In addition, an organization may have to file a pre-election report, a post-general election report, or both. Non-election (odd-numbered) years An organization may opt to file its reports on either a monthly or semi-annual basis, but it must file on the same basis for the entire calendar year. The due date for the report depends on whether it is filed on a semi-annual or monthly basis. Non-election year monthly reports The monthly Form 8872 must reflect all reportable contributions accepted and expenditures made during the month for which the report is filed. File the first report for the first month of the calendar year in which the organization accepts a contribution or makes an expenditure. Reports are due by the 20th day after the end of the month, except for the December report, which is due on January 31 of the following year. Non-election year semiannual reports File the mid-year Form 8872 by July 31 for the January 1 - June 30 period. File the year-end report by January 31 of the following year for the July 1 - December 31 period. Form 8872 PDF Form 8872 Instructions PDF Where to file paper tax returns with or without a payment
