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 PDF, Publication 4221-PF PDF, and Publication 4221-NC PDF Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations Frequently asked questions Which organizations must file a Form 1120-POL? 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). When is Form 1120-POL due? 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? Can I get help over the phone? Where can I go for more information about tax-exempt organizations? 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. Reference tools Publication 1, Your Rights as a Taxpayer Filing past due tax returns Get Transcript Paying your taxes Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
