Understanding Your CP249C Notice

You are receiving this notice because our records indicate that you did not file Form 8872, Political Organization Report of Contributions and Expenditures, for the period on the notice.


What you need to do

  • File a complete and signed Form 8872. If you believe that reasonable cause exists for your failure to file the form timely, complete section III and section V of the notice. Return the page to the address on the notice with a signed copy of the form you filed. If you filed electronically, you should include the front page of the form.
  • If you filed the form within the last four weeks and used the name and EIN listed, disregard the notice.
  • If you used a different name or EIN, complete section I and section V of the notice and return the page to the address on the notice.
  • If you filed the form more than four weeks ago, complete section I and section V of the notice. Return the page to the address on the notice with a signed copy of the form you filed. If you filed electronically, you should include the front page of the form.
  • If you believe that you are not required to file Form 8872, complete section II and section V of the notice and return the page to the address on the notice.

Answers to common questions

Do we have to file Form 8872 electronically?

Organizations that have or expect to have contributions or expenditures exceeding $50,000 must file Form 8872 electronically at the IRS website on the Political Organization Filing and Disclosure page at /polorgs. Organizations that have contributions or expenditures of $50,000 or less can file electronically or by mailing Form 8872 to the address

How can I file electronically?

To file Form 8872 electronically, you must use the username and password you received when you filed your initial Form 8871 and Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status.

What if I did not receive my username and password or have forgotten or misplaced it?

Complete section IV and section V of the notice and return the page to us at the address on the notice. You will receive the username and password in four to six weeks.

Printable samples of this notice (PDF)

Need Help?

  • You can authorize someone to contact the IRS on your behalf.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
  • If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.