Home › IRS notices › CP259G notice
CP259G notice: what it means and what to do
Got an IRS CP259G notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP259G notice freeWhat the IRS says 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. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
- 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.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Review the filing requirements for your organization at Tax Information for Charities & Other Nonprofits .
- Review additional material that may be helpful to you: Publication 557, Tax-Exempt Status for Your Organization
- Publication 583, Starting a Business and Keeping Records
- Compliance guides for tax-exempt organizations: Publication 4221-PC,
- Publication 4221-PF PDF , and
- Publication 4221-NC PDF
- Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations
Common 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 .
Get my response letter for CP259G noticeRelated notices
- Letter 2802C
- CP120A notice
- CP136 notice
- CP136B notice
- CP137 notice
- CP137A notice
- CP137B notice
- CP209 notice