Header
The tax year, a box for section 501(c) organizations, the name, EIN and address, and boxes for a final return, name change, address change or amended return.
1120-POL
U.S. Income Tax Return for Certain Political Organizations
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 71
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 1120-POL: U.S. Income Tax Return for Certain Political Organizations
Form 1120-POL is the U.S. Income Tax Return for Certain Political Organizations. The instructions say political organizations and certain exempt organizations file it to report their political organization taxable income and income tax liability under section 527.
The instructions describe a political organization as a party, committee, association, fund or other organization organized and operated primarily to accept contributions or make expenditures to influence the selection, nomination, election or appointment of any individual to public office. Campaign contributions and other exempt function income are generally not includible in income. The income lines on the form list dividends, interest, gross rents, gross royalties and capital gain net income.
This is the 2025 form, for calendar year 2025 and fiscal years that begin in 2025 and end in 2026. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 1120-POL
Part I: Income, lines 1 to 8
Dividends, interest, gross rents, gross royalties, capital gain net income from Schedule D (Form 1120), net gain from Form 4797, other income and nonexempt function expenditures, and total income.
Part II: Deductions, lines 9 to 18
Salaries, repairs, rents, taxes, interest, depreciation and other deductions, then line 17 with lines 17a and 17b for section 501(c) organizations, and the specific deduction of $100 on line 18.
Part III: Tax and Payments, lines 19 to 25
Taxable income, income tax, credits from Form 1118 and Form 3800, total tax, payments such as tax deposited with Form 7004, and the tax due or overpayment.
Signature area
The officer's signature, date and title, the box that lets the IRS discuss the return with the preparer, and the Paid Preparer Use Only section.
Part IV: Additional Information, lines 26 to 30
Questions on foreign financial accounts and foreign trusts, tax-exempt interest, the date the organization was formed, who keeps the books, the candidate's name and a phone number.
How to fill out Form 1120-POL
- 1
Header
Fill in the tax year space for a fiscal year, check the section 501(c) box if it applies, and enter the name, EIN and address. The instructions say to write "Applied for" if the EIN has not arrived by the due date.
- 2
Lines 1 to 8
Enter income from each source. Line 7 covers items such as exempt function income that wasn't properly segregated and expenditures that weren't for an exempt function. The instructions say to attach a schedule listing everything on line 7.
- 3
Lines 9 to 18
The instructions say only expenses directly connected with producing political organization taxable income are deducted. Political organizations subtract line 16 from line 8 for line 17c. Section 501(c) organizations enter the smaller of lines 17a and 17b.
- 4
Lines 19 to 25
The instructions say the tax rate for Form 1120-POL filers is 21%. Enter credits on lines 21a to 21d and payments on lines 23a to 23e, then the tax due on line 24 or the overpayment on line 25 with Form 8050 attached.
- 5
Part IV and signature
Answer the foreign account and foreign trust questions, enter any tax-exempt interest, the date formed and where the books are kept. An authorized officer signs, dates and enters a title.
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Where to file, due date and penalties
Due date
The instructions say the return is due by the 15th day of the 4th month after the end of the tax year. If that day falls on a Saturday, Sunday or legal holiday, it can be filed on the next business day.
Electronic filing
The instructions say a filer required to file at least 10 returns of any type during the calendar year files electronically. Any other filer can choose to file electronically.
Paper filing address
Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201. An organization based in a foreign country or a U.S. territory uses Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409.
Extension
Form 7004 requests an extension of time to file. The instructions say interest is charged on taxes paid late even if an extension of time to file is granted.
Paying tax due
The instructions say not to include a payment with the return. Payments to the federal government are processed electronically, for example through EFTPS or a same-day wire.
Penalties
Late filing can cost 5% of the unpaid tax per month, up to 25%. The minimum for a return more than 60 days late is the smaller of the tax due or $525. Late payment is ½ of 1% per month, up to 25%.
Related forms
8872
Political Organization Report of Contributions and Expenditures
136 fields, 3 pages
990
Return of Organization Exempt From Income Tax
1,075 fields, 12 pages
990-EZ
Short Form Return of Organization Exempt From Income Tax
325 fields, 4 pages
7004
Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
26 fields, 1 page
1120
Capital Gains and Losses
48 fields, 1 page
8050
Direct Deposit of Tax Exempt or Government Entity Tax Refund
7 fields, 1 page
Who files Form 1120-POL?
The instructions say political organizations and certain exempt organizations file the return with the IRS, and an officer of the organization signs it.
Official sources and the blank
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Questions about Form 1120-POL
Is Form 1120-POL filed when there is no taxable income?
The instructions say that if taxable income on line 19 is zero or less, the return isn't required, but it may be filed to start the statute of limitations period.
What tax rate applies on Form 1120-POL?
The instructions say the tax rate for Form 1120-POL filers is 21%, figured by multiplying line 19 by 0.21. Estimated tax and alternative minimum tax don't apply to political organizations.
Are campaign contributions reported as income?
The instructions say campaign contributions and other exempt function income are generally not includible in income, and campaign and other exempt function expenditures aren't deductible.
How is Form 1120-POL different from Forms 8871 and 8872?
Form 8871 is the Political Organization Notice of Section 527 Status and Form 8872 reports contributions and expenditures. The instructions list both as forms an organization that files Form 1120-POL may also need.
What if Form 8871 was not filed on time?
The instructions say an organization that fails to file a required Form 8871 when due includes its exempt function income, minus directly connected deductions, in taxable income for the period before it is filed.
How is an overpayment refunded?
The form says to complete and attach Form 8050, Direct Deposit of Tax Exempt or Government Entity Tax Refund, when there is an overpayment on line 25.
Is there a phone number for questions?
The instructions list 877-829-5500 for questions or help completing Form 1120-POL. The toll-free line is available Monday through Friday.