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Understanding Your CP249A Notice

You haven’t filed Form 8871, Political Organization Notice of Section 527 Status.

What you need to do

Determine if you are required to file Form 8871. Information on this filing requirement can be found on the IRS website.

  • 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.

Page Last Reviewed or Updated: 15-Jan-2016

How to get help

  • Call the 1-800, 1-866 or 1-888 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.