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Political Organization Filing Requirements: Penalties for Not Filing Form 1120-POL

What if the political organization fails to file Form 1120-POL?

A political organization that fails to file a required Form 1120-POL timely must pay an additional amount equal to 5 percent of the tax due for each month (or partial month) the return is late up to a maximum of 25 percent of the tax due, unless the organization shows pthe failure was due to reasonable cause.


Page Last Reviewed or Updated: 26-May-2015