Form 8872 Due Dates - 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 also be filed by January 31 of the following year instead of a monthly report for December.