Do I Need to File the IRS Form 8871/8872?
Please be aware that for more official advice, you will need to contact the IRS. We can only provide information based on guidelines we read and interpret. The IRS and other governmental agencies will always be the final word.
Who files the IRS reports?
Most political candidate committees don’t need to file this if they have been filing FEC reports and the candidate contributions or expenses have been used in support of the candidate the committee was primarily formed for. A large portion of our clients that need to file the 8872 are multi-state PACs or 527 organizations.
That said, the IRS is more clear on who does NOT file file the reports instead of who does.
The following political organizations are not required to file Form 8871:
- Any organization required to report to the Federal Election Commission as a political committee
- Committees of state or local candidates, State or local committees of a political party
- Any organization reasonably anticipating that it will always have less than $25,000 for any taxable year.
The following political organizations are not required to file Form 8872:
- Organizations that are not required to file Form 8871
- Qualified state and local political organizations
There are situations where a committee is required to file with the FEC and also needs to file an 8872. However, those are mostly 527 organizations and committees that take contributions and have expenses in support of candidates NOT directly linked to the committee (i.e. many PACs).
As stated above, the IRS will have the final say on if and when you will need to file those reports. Please be sure to use this help file only as surface level guidance prior to contacting the IRS with your questions.
