Who must file Form 1120-POL?
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Last modified 4/12/2024 10:24:34 AM EST |
Form 1120-POL must be filed by the following:
- Political organizations that have any political organization taxable income must file Form 1120-POL (whether or not it is tax-exempt)
- The tax-exempt organizations that are treated as having political organization taxable income under section 527(f)(1) must also file 1120-POL form