Form 1120-POL filing requirements
Section 527 political organizations, and some other exempt organizations, file Form 1120-POL when their political organization taxable income is more than $100. It has a different deadline and a different extension form from most annual exempt organization returns.
Written for tax year 2025 returns · Updated October 26, 2026
Who must file
A section 527 political organization must file Form 1120-POL if its political organization taxable income is over $100. Some other exempt organizations have to file it too.
The $100 threshold is measured on political organization taxable income, not on total contributions or total receipts.
Deadlines and extensions
Form 1120-POL is due on the 15th day of the 4th month after the tax year ends.
To get more time, request an extension on Form 7004. Form 8868 doesn't extend Form 1120-POL. Track this deadline apart from any Form 990-series deadline.
Other annual filings
Form 1120-POL reports political organization taxable income. It doesn't replace a Form 990 or 990-EZ your organization is required to file. Check the requirement for the annual information return and for the income tax return separately.
Your organization may need to file both. Filing one doesn't count as filing the other.
Filing Form 1120-POL with Fast File Exempt
Coming soonFiling Form 1120-POL with us is coming soon. If your organization needs it, email us.
Email us about Form 1120-POLQuestions
Who needs to file Form 1120-POL?
Section 527 political organizations, and some other exempt organizations, must file Form 1120-POL when their political organization taxable income is more than $100. The threshold is measured on taxable income, not on total contributions or receipts.
When is Form 1120-POL due?
Form 1120-POL is due on the 15th day of the 4th month after the tax year ends. Track it apart from any annual Form 990-series deadline. To extend it, use Form 7004.
Does Form 8868 extend Form 1120-POL?
No. Request an extension for Form 1120-POL on Form 7004. Form 8868 is for other exempt organization returns, and an extension for your annual Form 990 doesn't extend Form 1120-POL.
Does Form 1120-POL replace Form 990?
No. Form 1120-POL reports political organization taxable income. If your organization is also required to file Form 990 or 990-EZ, it still has to. Check whether each return is required, and track each deadline separately.
Guides
- Form 990-N, 990-EZ or 990: which to fileThe three tests, what "normally $50,000" means, who must file Form 990 regardless, and who doesn't file at all.
- Form 990 for PTAs, PTOs and booster clubsWhether a unit under a state group exemption files its own return, which form, the July–June deadline, and the treasurer handover.
- Private foundation filing requirementsForm 990-PF, its deadline and extension, and the separate returns a foundation may owe.
- Who can file Form 990-NThe "normally $50,000 or less" test, what the e-Postcard asks for, and when it's due.
- Form 990-N filing problemsEIN not in IRS records, IRS sign-in, filing too early, late and prior-year notices, and checking a past filing.
- Form 990 filing deadlinesThe general due date for each tax-year end, and how weekends and holidays move it.
- Form 8868 extensionsWhen Form 8868 extends an annual return, and why tax is still due on the original date.
- Late filing penaltiesThe daily penalty for a late return, reasonable cause, and the three-year revocation rule.