Form1120-Pol - U.s. Income Tax Return For Certain Political Organizations - 2013 Page 3
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Form 1120-POL (2013)
Page
Net investment income, for this
• Respond to certain IRS notices that the
For the IRS mailing address to use if you
purpose, is the excess of:
organization may have shared with the
are using a private delivery service, go to
preparer about math errors, offsets, and
IRS.gov and enter “private delivery service”
1. The gross amount of interest,
return preparation. The notices will not
in the search box.
dividends, rents, and royalties, plus the
be sent to the preparer.
excess, if any, of gains from the sale or
▲
Private delivery services
!
exchange of assets, over the losses from
The organization is not authorizing the
cannot deliver items to P.O.
the sale or exchange of assets, over
paid preparer to receive any refund
Boxes. You must use the U.S.
check, bind the organization to anything
CAUTION
2. The deductions directly connected
Postal Service to mail any
(including any additional tax liability), or
with the production of this income.
item to an IRS P.O. box.
otherwise represent it before the IRS. If
Taxable income is figured with the
Overnight deliveries should be mailed to:
the organization wants to expand the
adjustments shown in 1, 2, and 3 under
paid preparer’s authorization, see Pub.
Internal Revenue Service
Taxable Income, earlier.
947, Practice Before the IRS and Power
1973 Rulon White Blvd.
of Attorney.
Ogden, UT 84404
Who Must Sign
However, the authorization will
Extension. File Form 7004, Application
The return must be signed and dated by:
automatically end no later than the due
for Automatic Extension of Time To File
• The president, vice president,
date (excluding extensions) for filing the
Certain Business Income Tax,
treasurer, assistant treasurer, chief
2014 tax return. If you want to revoke the
Information, and Other Returns, to
accounting officer, or
authorization before it ends, see Pub.
request a 6-month extension of time to
947.
file.
• Any other officer (such as tax officer)
authorized to sign.
When and Where To File
Other Reports and Returns
Receivers, trustees, and assignees
That May Be Required
In general, an organization must file
must also sign and date any return filed
Form 1120-POL by the 15th day of the
on behalf of an organization.
An organization that files Form 1120-
3rd month after the end of the tax year.
POL may also be required to file the
If an employee of the organization
If the due date falls on a Saturday,
following forms.
completes Form 1120-POL, the Paid
Sunday, or legal holiday, the
Preparer Use Only area should remain
1. Form 8871, Political Organization
organization may file on the next
blank. In addition, anyone who prepares
Notice of Section 527 Status.
business day.
Form 1120-POL but does not charge the
Generally, to be tax-exempt, a
organization should not complete that
File Form 1120-POL with the:
political organization must file this form
section. Generally, anyone who is paid to
Department of the Treasury
within 24 hours of the date it is
prepare the return must sign it and fill in
Internal Revenue Service Center
established and within 30 days of any
the Paid Preparer Use Only area.
Ogden, UT 84201
material change in the organization.
The paid preparer must complete the
If the organization’s principal business,
However, do not file this form if the
required preparer information and:
office or agency is located in a foreign
organization is:
country or a U.S. possession, the
• Sign the return in the space provided
• An organization that reasonably
address for mailing their return should
for the preparer’s signature.
expects its annual gross receipts to
be:
always be less than $25,000,
• Give a copy of the return to the
Internal Revenue Service Center
taxpayer.
• A political committee required to report
P.O. Box 409101
under the Federal Election Campaign Act
Note. A paid preparer may sign original
Ogden, UT 84409
of 1971 (2 U.S.C. 431 et seq.),
or amended returns by rubber stamp,
Private delivery services. In addition to
mechanical device, or computer
• A political committee of a state or
the United States mail, the organization
software program. Also, facsimile
local candidate,
can use certain private delivery services
signatures are authorized.
• A state or local committee of a
designated by the IRS to meet the
Paid Preparer Authorization
political party, or
“timely mailing as timely filing/payment”
• A tax-exempt organization described
rule for tax returns and payments. These
If the organization wants to allow the IRS
private delivery services include only the
in section 501(c) that is treated as
to discuss its 2013 tax return with the
having political organization taxable
following.
paid preparer who signed it, check the
income under section 527(f)(1).
• DHL Express (DHL): DHL Same Day
“Yes” box in the signature area of the
2. Form 8872, Political Organization
Service;
return. This authorization applies only to
Report of Contributions and
the individual whose signature appears
• Federal Express (FedEx): FedEx
Expenditures (periodic reports are
in the Paid Preparer Use Only section of
Priority Overnight, FedEx Standard
required during the calendar year).
the return. It does not apply to the firm, if
Overnight, FedEx 2Day, FedEx
any, shown in that section.
Generally, a political organization that
International Priority, and FedEx
International First; and
files Form 8871 and accepts a
If the “Yes” box is checked, the
contribution or makes an expenditure for
organization is authorizing the IRS to call
• United Parcel Service (UPS): UPS Next
an exempt function during the calendar
the paid preparer to answer any
Day Air, UPS Next Day Air Saver, UPS
year must file this form. However, this
questions that may arise during the
2nd Day Air, UPS 2nd Day Air A.M., UPS
form is not required to be filed by an
processing of its return. The organization
Worldwide Express Plus, and UPS
organization excepted from filing Form
is also authorizing the paid preparer to:
Worldwide Express.
8871 (see above), or a qualified state or
• Give the IRS any information that is
The private delivery service can tell
local political organization (QSLPO) (see
missing from its return,
you how to get written proof of the
the Instructions for Form 8871 and Rev.
mailing date.
• Call the IRS for information about the
Rul. 2003-49, 2003-20 I.R.B. 903, for the
processing of its return or the status of
definition of a QSLPO).
any refund or payment(s), and
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