Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8872: Political Organization Report of Contributions and Expenditures
IRS Form 8872 is the Political Organization Report of Contributions and Expenditures. It requires every section 527 political organization that receives contributions or makes expenditures for exempt functions to report them, with a 21% penalty for late or incomplete filing.
Need help with Form 8872?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8872.
Start filling →Form Overview
IRS Form 8872 - Political Organization Report of Contributions and Expenditures
IRS Form 8872 is the Political Organization Report of Contributions and Expenditures. It requires every section 527 political organization that receives contributions or makes expenditures for exempt functions to report them, with a 21% penalty for late or incomplete filing.
Risk Radar
Scan points- 1Failing to file Form 8872 by the deadline incurs a 21% penalty of total contributions and expenditures.
- 2Submitting the report after the 15th day following the end of a calendar quarter (quarterly) or after the 20th day after month‑end (monthly).
- 3Failing to include every contribution received for exempt functions in the report.
- 4Failing to include every expenditure made for exempt functions in the report.
- 5Submitting the form on paper instead of electronically as required.
Plain English
Form 8872 tells the IRS how much money a political group got and spent for its exempt activities. The group must send this report online each reporting period. Missing the deadline can trigger a large penalty.
Submission Date
- Filing date: 2020-10-22 22:11:16
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a section 527 political organization receives a contribution or makes an expenditure for an exempt function during the calendar year.
- Do not use it when the organization is exempt from filing because it is not required to file Form 8871, is subject to tax for not filing/amending Form 8871, or qualifies as a state or local political organization meeting the defined criteria.
- Check Form 8871 instead when the organization is newly formed or has a material change that must be reported within 24 hours of formation or within 30 days of the change.
Form selector
Use this form or another form?
Reporting a material change to organization status
Form 8871 provides the initial notice of Section 527 status required before filing Form 8872
✓ Confirm the change is reported on Form 8871 within 30 days
Filing an annual return for a tax‑exempt organization that is not a political organization
Form 990 is the standard information return for other tax‑exempt entities
✓ Verify the organization’s classification before using Form 990
Corporation subject to tax on its political activities
Form 1120-POL reports taxable income of political organizations
✓ Ensure the organization is required to file Form 1120-POL before filing Form 8872
Deadline or filing window
The filing obligation begins when the organization first accepts a contribution or makes an expenditure during the calendar year. The report for that period is due the 15th (quarterly) or 20th (monthly) day after the period ends, with the final year‑end report due Jan 31 of the following year. No automatic extension is provided.
Checklist
What you need before filling it out
Employer Identification Number (EIN)
Correct EIN from Form 8871 · Box 1 on Form 8872
Change of address box
Confirmation of new mailing address · Change of address section on Form 8872
Final report box
Statement that organization will not file again · Final report section on Form 8872
Itemized contributions schedule
Contributor name, address, occupation, amount, date · Schedule A of Form 8872
Public inspection statement
No SSNs on form · Instructions and form header
Before you submit
- 1Verify the EIN entered matches the number on the organization’s Form 8871.
- 2Check the appropriate box (Initial, Change of address, Amended, or Final report) on the top of Form 8872.
- 3Confirm all donor entries on Schedule A include name, address, occupation, amount, and date.
- 4Ensure no Social Security numbers appear anywhere on the form or attachments.
- 5Review that the reporting period dates are correctly entered in the “For the period beginning … and ending …” fields.
- 6Validate that the total contributions amount on Schedule A matches the sum entered on line 10 of Form 8872.
- 7Confirm the filing will be submitted electronically, as paper filing is rejected for periods after Dec 31 2019.
- 8Sign the form in the required signature field before electronic submission.
How to file this form
- 1Gather the organization’s EIN and the most recent Form 8871.
- 2Complete the period dates and select the appropriate report type box on Form 8872.
- 3Enter all contributions and expenditures on Schedule A, ensuring required donor details.
- 4Review the form for prohibited SSNs and correct any errors.
- 5Submit the completed Form 8872 electronically through the IRS e‑file system.
- 6Save the electronic acknowledgment receipt as proof of filing.
Known limitations
- 1Organizations not required to file Form 8871 are exempt from filing Form 8872.
- 2Organizations subject to tax because they did not file or amend Form 8871 are exempt.
- 3Qualified state or local political organizations that meet the defined criteria are exempt.
- 4Contributions or expenditures under contracts entered before July 2 2000 are not required to be reported.
- 5Paper filing is not accepted for periods beginning after Dec 31 2019; electronic filing is mandatory.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 8872 is currently the October 2014 revision; the instructions were updated in October 2020, and the source directs filers to IRS.gov/Form8872 for the latest developments, including the electronic‑filing requirement that began for periods after Dec 31 2019.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 10‑2014
- Instructions date — confirm the instructions are Rev. October 2020
- Electronic filing — confirm filing will be done electronically for periods after Dec 31 2019
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 8872 and supporting schedules for at least three years.
- 2Keep the electronic filing acknowledgment receipt in the organization’s records.
- 3Monitor the IRS portal for confirmation of public inspection availability.
- 4Update the organization’s records with the filing date and any changes reported.
- 5If an error is discovered, file an amended Form 8872 using the “Amended report” box.
- 6Respond promptly to any IRS notices regarding the filing.
Sources
- SRCInstructions p.1 — revision date of instructions is October 2020.
- SRCForm p.1 — form revision date is October 2014.
- SRCInstructions p.1 — electronic filing required for periods beginning after December 31 2019; paper not accepted.
- SRCInstructions p.1 — purpose: a tax‑exempt section 527 political organization must file Form 8872 to report contributions and expenditures.
- SRCInstructions p.1 — who must file: every section 527 political organization that accepts a contribution or makes an expenditure for an exempt function during the calendar year.
- SRCInstructions p.1 — exceptions: organizations not required to file Form 8871; organizations subject to tax for not filing/amending Form 8871; qualified state or local political organizations.
- SRCInstructions p.1 — due dates vary depending on whether the reporting period occurs in an even‑numbered or odd‑numbered year.
- SRCInstructions p.3 — check the “Change of address” box if address changed since last filing of Form 8871, Form 8872, Form 990 (or 990‑EZ), or Form 1120‑POL.
- SRCInstructions p.3 — employer identification number must be entered as shown on the Form 8871 the organization filed.
Common confusion points
Do I need to file if we only made a small contribution?
The form applies to any contribution or expenditure for exempt functions, regardless of amount.
→ Verify that any contribution or expenditure occurred during the calendar year.
Can I file on paper?
Electronic filing became mandatory for periods after Dec 31 2019.
→ Confirm the filing period is after Dec 31 2019 and use the e‑file system.
What if we already filed Form 8871?
Form 8872 is separate but required in addition to Form 8871.
→ Check that Form 8871 was filed within 24 hours of formation or within 30 days of the change.
Is a state‑level political group required to file?
Qualified state or local political organizations are exempt if they meet specific criteria.
→ Review the organization’s purpose and state reporting requirements.
Do I need to include Social Security numbers?
The instructions explicitly prohibit SSNs on the form.
→ Scan the completed form for any SSNs before submission.
When is the due date?
Due dates vary based on even‑ or odd‑numbered years and may shift if the date falls on a weekend or holiday.
→ Check the IRS calendar for the specific due date for the current reporting year.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1120-POL — used to report taxable income if the political organization becomes subject to tax.
Questions about IRS Form 8872
What is IRS Form 8872 used for?
Form 8872 tells the IRS how much money a political group got and spent for its exempt activities. The group must send this report online each reporting period. Missing the deadline can trigger a large penalty.
Who must file IRS Form 8872?
Every section 527 political organization that accepts a contribution or makes an expenditure for an exempt function during the calendar year must file Form 8872, unless it is exempt under the listed exceptions.
What information does IRS Form 8872 require?
The form reports all contributions received and expenditures made for the organization’s exempt functions during the reporting period.
When is IRS Form 8872 due?
In even‑numbered years, quarterly reports are due the 15th day after each calendar quarter’s last day and the year‑end report by Jan 31 of the following year; monthly reports are due the 20th day after month‑end. In odd‑numbered years, semiannual reports are due July 31 (mid‑year) and Jan 31 (year‑end); monthly reports follow the same 20‑day rule, with the December report due Jan 31 of the next year.
Where do I file IRS Form 8872?
Form 8872 must be filed electronically through the IRS e‑file system.
How do I complete IRS Form 8872?
First, decide whether the organization will file quarterly, semiannual, or monthly for the whole calendar year. Then complete the appropriate report for each period, listing all contributions received and expenditures made. Submit the report electronically by the applicable due date. An authorized official of the organization must sign the form.
What happens if IRS Form 8872 is filed incorrectly?
A penalty of 21% of the total contributions and expenditures applies for tax years beginning after Dec 31 2017 if the form is late or incomplete.
Do I need to file if we only made a small contribution?
The form applies to any contribution or expenditure for exempt functions, regardless of amount. Verify that any contribution or expenditure occurred during the calendar year.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.