Understanding Your CP259G Notice

 

What this notice is about

Our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.


What you need to do

If you already filed Form 1120-POL

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 1120-POL immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response Form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

If you are required to file Form 1120-POL, but haven’t filed yet

  • If you are required to file or choose to file your Form 1120-POL electronically,
    • Use your e-file provider to submit Form 1120-POL and any required schedules.
    • You must also complete the Response Form and fax it to the fax number in the notice using either a fax machine or an online fax service. Several online fax services use the internet to send files from your computer or smart device to a fax number.
  • If you’re not required to file electronically, follow the instructions in the notice to file a paper form.
  • If you don't think you need to file Form 1120-POL, complete the Response Form enclosed with your notice and mail or fax it to us.

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Frequently asked questions

Which organizations must file a Form 1120-POL?

A political organization, whether or not it is tax-exempt, must file Form 1120-POL if it has taxable income for any year in excess of the $100 specific deduction allowed under section 527. An exempt organization that is not a political organization must file Form 1120-POL if it is treated as having political organization taxable income under section 527(f)(1).

When is Form 1120-POL due?

Form 1120-POL is due by the 15th day of the 3rd month after the end of the tax year. Thus, for a calendar year taxpayer, Form 1120-POL is due on March 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.

More information can be found at Political Organizations - Annual Income Tax Returns.

Can I get help over the phone?

If you have questions and/or need help completing the form, please call 877-829-5500. Personal assistance is available Monday through Friday, 7 a.m. to 7 p.m. CT.

Where can I go for more information about tax-exempt organizations?

For more information on tax-exempt organizations see Tax Information for Charities & Other Nonprofits.


Tips for next year

Review the political organization resources at Tax Information for Political Organizations.

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