Understanding Your CP249C Notice

 

What this notice is about

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.

Frequently asked questions

Do we have to file Form 8872 electronically?

For periods starting in 2020, the Taxpayer First Act, Pub. L. No. 116-25 § 3101 requires organizations to file Form 8872 electronically at the IRS website on the Political Organization Filing and Disclosure page at IRS.gov/polorgs.

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.

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