IRS compliance alert
IRS CP259G Notice:
What it means and
how to respond
IRS CP259G Notice is an IRS reminder that your political organization may have missed its required Form 1120-POL filing. Learn what the notice means, why you received it, and what to do next.
CP259G NOTICE
Understanding your CP259G notice
What the notice is, who receives it, and what happens if it's ignored.
What is CP259G Notice?
This is an official IRS notice indicating that your organization hasn't filed a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
Who gets it?
The IRS sends CP259G to political organizations (including section 527 organizations, and certain other exempt organizations with political activity) whose taxable income — generally investment income — exceeded the $100 specific deduction for the tax period, but who haven't filed the corresponding Form 1120-POL.
How to resolve?
The CP259G Notice asks organizations to confirm their
filing status:
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If you have not already filed - File Form 1120-POL immediately, either electronically through an e-file provider or on paper, along with any tax due.
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If you have already filed - Disregard the notice if you filed within the last four weeks under the same name and EIN. Otherwise, complete the response form and mail or fax it with a signed, dated copy of your return.
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If you don't believe you're required to file - Complete the Response form (for example, if your taxable income was $100 or less for the year) and mail or fax it back.
What happens if you ignore this notice?
Form 1120-POL reports and pays tax on a political organization's taxable income - primarily investment income such as interest, dividends, and capital gains. Missing the filing requirement when tax is due can result in late-filing and late-payment penalties, plus interest that continues to accrue on any unpaid tax until the return is filed and the balance is paid.
WHY FILE HERE
File Form 1120-POL with Tax990. Resolve CP259G Notices.
Follow these three simple steps to complete your Form 1120-POL filing
and resolve your CP259G notice.
Add Your Organization
Search for your EIN to import your organization's information from IRS records. Review the details and complete any missing information.
Report Taxable Income
Enter investment income and other taxable income, along with expenses directly connected to earning it. Note that campaign-related expenses, such as staff salaries, generally aren't deductible on Form 1120-POL.
Review & Transmit
Our built-in error checks help identify issues before filing. Review your return and securely transmit it to the IRS.
COMMITMENT
More Than Form 1120-POL E-Filing.
Support That Lasts Beyond Acceptance.
So your mission stays the focus.
The Tax990 Commitment
From first click to filing and beyond, we've got you back
You can trust Tax990 to do everything in our power to ensure your
1120-POL forms are filed correctly.
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No-cost amendments in case anything needs to be updated
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Free retransmission if the IRS rejects your return
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FAQs
Frequently asked questions
IRS records show your political organization's taxable income exceeded the $100 specific deduction for the tax period, and Form 1120-POL hadn't been filed.
Only if you've already filed (more than four weeks ago or under a different name/EIN) or if you believe you're not required to file. In those cases, complete and return the response form included with the notice.
Late-filing and late-payment penalties apply to any unpaid tax, and interest continues to accrue until the return is filed and the tax is paid in full.
No. Political organizations may still have separate Form 990-series obligations depending on their exemption status. Form 1120-POL only reports and taxes the organization's investment-type taxable income.
Generally, the organization's investment income (interest, dividends, rents, and capital gains) after the $100 specific deduction. Exempt function income, such as contributions, generally isn't taxed but may still need to be reported.
Yes. File as soon as possible to limit further penalty and interest accrual on any unpaid tax.
Complete Your Form 1120-POL
Before It's Too Late
Filing Form 1120-POL with Tax990 helps your political organization
stay compliant with IRS requirements.