What this notice is about You're receiving this notice because our records indicate you didn't file Form 8872, Political Organization Report of Contributions and Expenditures, for the period on the notice. What you need to do If you believe your Form 8872 was filed timely or that reasonable cause exists for your failure to file the form timely, complete and sign the page of the notice providing an explanation and mail it to the IRS address at the top of the notice. 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, include the front page of the form. If you believe you aren't 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, organizations must file Form 8872 electronically at IRS.gov/polorgs per the Taxpayer First Act, Pub. L. No. 116-25 Section 3101. How can I file electronically? To file Form 8872 electronically, 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 didn't 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'll receive the username and password in four to six weeks. Reference Tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions 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, call the IRS number at the top of your notice or letter.