Form 1120-Pol - U.s. Income Tax Return For Certain Political Organizations - 2014 Page 3
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Form 1120-POL (2014)
Page
Who Must Sign
However, the authorization will
Other Reports and Returns That
automatically end no later than the due
May Be Required
The return must be signed and dated by:
date (excluding extensions) for filing the
An organization that files Form 1120-POL
• The president, vice president, treasurer,
2015 tax return. If you want to revoke the
may also be required to file the following
assistant treasurer, chief accounting
authorization before it ends, see Pub. 947.
forms.
officer, or
When and Where To File
1. Form 8871, Political Organization
• Any other officer (such as tax officer)
Notice of Section 527 Status.
authorized to sign.
In general, an organization must file Form
1120-POL by the 15th day of the 3rd
Generally, to be tax-exempt, a political
Receivers, trustees, and assignees must
month after the end of the tax year.
organization must file this form within 24
also sign and date any return filed on
hours of the date it is established and
behalf of an organization.
If the due date falls on a Saturday,
within 30 days of any material change in
Sunday, or legal holiday, the organization
If an employee of the organization
the organization. However, do not file this
may file on the next business day.
completes Form 1120-POL, the Paid
form if the organization is:
Preparer Use Only area should remain
File Form 1120-POL with the:
• An organization that reasonably expects
blank. In addition, anyone who prepares
Department of the Treasury
its annual gross receipts to always be less
Form 1120-POL but does not charge the
Internal Revenue Service Center
than $25,000,
organization should not complete that
Ogden, UT 84201
section. Generally, anyone who is paid to
• A political committee required to report
If the organization’s principal business,
prepare the return must sign it and fill in
under the Federal Election Campaign Act
office or agency is located in a foreign
the Paid Preparer Use Only area.
of 1971 (2 U.S.C. 431 et seq.),
country or a U.S. possession, the address
The paid preparer must complete the
• A political committee of a state or local
for mailing their return should be:
required preparer information and:
candidate,
Internal Revenue Service Center
• Sign the return in the space provided for
• A state or local committee of a political
P.O. Box 409101
the preparer’s signature.
party, or
Ogden, UT 84409
• Give a copy of the return to the taxpayer.
• A tax-exempt organization described in
Private delivery services. In addition to
section 501(c) that is treated as having
Note. A paid preparer may sign original or
the United States mail, the organization
political organization taxable income under
amended returns by rubber stamp,
can use certain private delivery services
section 527(f)(1).
designated by the IRS to meet the “timely
mechanical device, or computer software
mailing as timely filing/payment” rule for
program. Also, facsimile signatures are
2. Form 8872, Political Organization
tax returns and payments. These private
authorized.
Report of Contributions and Expenditures
delivery services include only the following.
(periodic reports are required during the
Paid Preparer Authorization
calendar year).
• DHL Express (DHL): DHL Same Day
If the organization wants to allow the IRS
Service;
Generally, a political organization that
to discuss its 2014 tax return with the paid
files Form 8871 and accepts a contribution
• Federal Express (FedEx): FedEx Priority
preparer who signed it, check the “Yes”
or makes an expenditure for an exempt
Overnight, FedEx Standard Overnight,
box in the signature area of the return. This
function during the calendar year must file
FedEx 2Day, FedEx International Priority,
authorization applies only to the individual
this form. However, this form is not
and FedEx International First; and
whose signature appears in the Paid
required to be filed by an organization
• United Parcel Service (UPS): UPS Next
Preparer Use Only section of the return. It
excepted from filing Form 8871 (see
Day Air, UPS Next Day Air Saver, UPS 2nd
does not apply to the firm, if any, shown in
above), or a qualified state or local political
Day Air, UPS 2nd Day Air A.M., UPS
that section.
organization (QSLPO) (see the Instructions
Worldwide Express Plus, and UPS
If the “Yes” box is checked, the
for Form 8871 and Rev. Rul. 2003-49,
Worldwide Express.
organization is authorizing the IRS to call
2003-20 I.R.B. 903, for the definition of a
The private delivery service can tell you
the paid preparer to answer any questions
QSLPO).
how to get written proof of the mailing
that may arise during the processing of its
3. Form 990, Return of Organization
date.
return. The organization is also authorizing
Exempt From Income Tax, or Form 990-
the paid preparer to:
For the IRS mailing address to use if you
EZ, Short Form Return of Organization
are using a private delivery service, go to
• Give the IRS any information that is
Exempt From Income Tax.
IRS.gov and enter “private delivery service”
missing from its return,
An exempt political organization must
in the search box.
• Call the IRS for information about the
also file one of these forms if its annual
Private delivery services cannot
▲
processing of its return or the status of any
gross receipts are $25,000 or more
!
deliver items to P.O. Boxes.
refund or payment(s), and
($100,000 or more for a QSLPO).
You must use the U.S. Postal
• Respond to certain IRS notices that the
The following political organizations are
Service to mail any item to an
CAUTION
organization may have shared with the
not required to file Form 990.
IRS P.O. box.
preparer about math errors, offsets, and
• Any political organization excepted from
Overnight deliveries should be mailed to:
return preparation. The notices will not be
the requirement to file Form 8871, and
sent to the preparer.
Internal Revenue Service
• Any caucus or association of state or
1973 Rulon White Blvd.
The organization is not authorizing the
local officials.
Ogden, UT 84404
paid preparer to receive any refund check,
See the instructions for Form 990 or
bind the organization to anything
Extension. File Form 7004, Application for
Form 990-EZ.
(including any additional tax liability), or
Automatic Extension of Time To File
otherwise represent it before the IRS. If the
Certain Business Income Tax, Information,
organization wants to expand the paid
and Other Returns, to request a 6-month
preparer’s authorization, see Pub. 947,
extension of time to file.
Practice Before the IRS and Power of
Attorney.
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