What This Notice Means

IRS records show you didn't file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.

If You Already Filed

  • Filed within the last four weeks using the same name and EIN on the notice? Disregard the notice.
  • Filed more than four weeks ago, or used a different name or EIN? Complete the Response Form and mail it in the envelope provided with a signed and dated copy of the return.

If You Haven't Filed Yet

File Form 1120-POL immediately, following the instructions on the notice.

If you're required to file, or choose to file, electronically:

  • Submit Form 1120-POL and any required schedules through your e-file provider.
  • Complete the Response Form and fax it to the fax number in the notice.

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

Complete the Response Form and mail or fax it back with your explanation.

Who Must File Form 1120-POL

A political organization, tax-exempt or not, must file Form 1120-POL if its taxable income for the year is more than the $100 specific deduction allowed under section 527.

An exempt organization that isn't a political organization must also file if it's treated as having political organization taxable income under section 527(f)(1).

What to Review

  • The Form 1120-POL instructions, including the due date for your tax year.
  • Publication 557, Tax-Exempt Status for Your Organization.
  • The IRS resources for political organizations.

If the notice covers a year before you took over the organization's finances, find out what was filed before you answer for it.

If you received a CP259G notice and your organization's filings need attention, call us at (813) 229-7100.