Understanding Your CP249A Notice
You haven’t filed Form 8871, Political Organization Notice of Section 527 Status.
What you need to do
- If required to file electronically, file Form 8871.
- If not required to file, complete sections I and III of the notice and submit your response as indicated in the notice.
You may want to
- Determine if you are required to file Form 8872, Political Organization Report of Contributions and Expenditures, and Form 990, Return of Organization Exempt From Income Tax. Information on these filing requirements can be found on the IRS website.
Answers to Common Questions
What organizations aren’t required to file?
- A state or local candidate committee
- A state or local political party committee
- An organization required to report under the Federal Election Campaign Act of 1971 as a political committee
- An organization that reasonably expects to never receive $25,000 or more in any year
What if I don’t file Form 8871?
Until Form 8871 is filed, all income, including contributions, is included in your taxable income and must be reported on Form 1120-POL, U.S Income Tax Return for Certain Political Organizations.