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Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

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Rules Governing Practice before IRS

Political Organization Annual Reporting Requirements: Form 990 Filing by Political Organization Whose Annual Gross Receipts Are Less than $25,000

Does a tax-exempt political organization whose annual gross receipts are normally $25,000 or more have to file a Form 990 for any year in which its annual gross receipts are less than $25,000?

No.  Unlike other exempt organizations, a tax-exempt political organization does not use the three-year averaging test to determine whether it meets the $25,000 threshold.  The organization should indicate the amount of its gross receipts in the header area of the return (Item G for Form 990, Item L for Form 990-EZ), because the IRS may otherwise correspond with the organization regarding the filing of Form 990.  Note that the $25,000 filing threshold is increased to $100,000 for qualified state or local political organizations. See Code section 6033(g).