The Taxpayer First Act, enacted July 1, 2019, requires tax exempt organizations to electronically file information returns and related forms. As a result, the IRS will no longer accept paper Forms 8872 reporting on periods after 2019. Forms 8872 reporting information for periods starting on or after January 1, 2020, will be due electronically from Section 527 organizations.
To file electronically, the organization must have the username and password it received from the IRS after electronically filing its initial notice (Form 8871). To replace a username or password, please contact:
Internal Revenue Service
Attn: Request for 8872 Password
Mail Stop 6273
Ogden, UT 84201
Organizations can file electronically using the IRS website at IRS.gov/polorgs