What This Notice Means

CP249A goes to a political organization. It says the IRS hasn't received the organization's Form 8871, Political Organization Notice of Section 527 Status. The notice asks you to file Form 8871 if you are required to, and to complete the Response form included with the notice by the date shown.

If You Aren't Required to File Form 8871

Complete, sign, and date the Response form and mail it in the enclosed envelope so the IRS receives it by the date on the notice. The form lists the reasons that apply. Check every one that fits:

  • A state or local political party committee.
  • A state or local candidate committee.
  • Required to report under the Federal Election Campaign Act of 1971 as a political committee.
  • You reasonably expect you will never receive $25,000 or more in any year.
  • Other, with an explanation.

If You Are Required to File

  • File Form 8871 electronically right away through the political organization filing system on IRS.gov.
  • If you filed Form 8871 before, use your assigned username and password. If this is your first filing, you can file without them. After filing, submit Form 8453-X to request a username and password for the future. They should arrive by mail within six weeks.
  • Complete the Response form and check that you are filing late. Explain why the form wasn't filed on time. The IRS may waive any amount due if there was reasonable cause.

What Else You Need to Know

  • Until Form 8871 is filed, report all income and contributions as taxable income on Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
  • Keep your username and password. You may need to file Form 8872, Political Organization Report of Contributions and Expenditures, or Form 990.
  • If the IRS requires payment or selects your report for examination, it will notify you separately.

If You Don't Respond

If the IRS doesn't receive your Response form, Form 8871, or both by the date on the notice, penalties may apply. Related notices CP249B and CP249C deal with a late or unfiled Form 8872.

If your political organization received a CP249A and you aren't sure what it has to file, call us at (813) 229-7100.