Form 1120-POL (2019)
Page 5
1120-POL. Attach schedules in
alphabetical order and other forms in
numerical order after Form 4136.
Complete every applicable entry space
on Form 1120-POL. Do not write “See
attached” instead of completing the entry
spaces. If you need more space on the
forms or schedules, attach separate sheets
using the same size and format as on the
printed forms. Show the totals on the
printed forms. Attach these separate
sheets after all the schedules and forms.
Be sure to put the organization’s name and
EIN on each sheet.
Specific Instructions
Period covered. File the 2019 return for
calendar year 2019 and fiscal years that
begin in 2019 and end in 2020. For a fiscal
year, fill in the tax year space at the top of
the form.
Note: The 2019 Form 1120-POL may also
be used if:
• The organization has a tax year of less
than 12 months that begins and ends in
2020, and
• The 2020 Form 1120-POL isn’t available
at the time the organization is required to
file its return. The organization must show
its 2020 tax year on the 2019 Form
1120-POL and take into account any tax
law changes that are effective for tax years
beginning after 2019.
Address. Include the suite, room, or other
unit number after the street address. If the
Post Office doesn’t deliver mail to the
street address and the organization has a
P.O. box, show the box number instead of
the street address.
Final return, name change, address
change, amended return. If the
organization ceases to exist, check the
“Final return” box.
If the organization has changed its name
since it last filed a return, check the “Name
change” box.
If the organization has changed its
address since it last filed a return, check
the “Address change” box.
Note: If a change in address occurs after
the return is filed, the organization should
use Form 8822-B, Change of Address or
Responsible Party—Business, to notify the
IRS of the new address.
Amended return. If you are filing an
amended Form 1120-POL:
• Check the “Amended return” box,
• Complete the entire return,
• Correct the appropriate lines with the
new information, and
• Refigure the tax liability.
Attach a sheet that explains the reason
for the amendments and identifies the lines
and amounts being changed on the
amended return. Generally, the amended
return must be filed within 3 years after the
date the original return was due or 3 years
after the date the organization filed it,
whichever is later.
Employer identification number (EIN).
Enter the nine-digit EIN assigned to the
organization. If the organization doesn’t
have an EIN, it must apply for one. An EIN
can be applied for online by visiting the IRS
website at www.irs.gov/EIN. The
organization may also apply for an EIN by
faxing or mailing Form SS-4 to the IRS.
Customers outside the United States or
U.S. possessions may also apply for an
EIN by calling 267-941-1099 (toll call).
The online application process isn’t yet
available for organizations with addresses
in foreign countries.
If the organization hasn’t received its
EIN by the time the return is due, write
“Applied for” in the space provided for the
EIN. See Pub. 583, Starting a Business and
Keeping Records, for details.
Income and deductions. Campaign
contributions and other exempt function
income are generally not includible in
income; likewise, campaign expenditures
and other exempt function expenditures
aren’t deductible. To be deductible in
figuring political organization taxable
income, expenses must be directly
connected with the production of political
organization taxable income. In those
cases where expenses are attributable to
the production of both exempt function
income and political organization taxable
income, the expenses should be allocated
on a reasonable and consistent basis. Only
the portion allocable to the production of
political organization taxable income may
be deducted. No deduction is allowed for
general administrative or indirect expenses.
Line 7. Other income and nonexempt
function expenditures. Enter the income
from other sources, such as the following.
• Exempt function income that wasn’t
properly segregated for exempt functions.
• Income received in the ordinary course
of a trade or business.
• Ordinary income from the trade or
business activities of a partnership (from
Schedule K-1 (Form 1065), Partner’s Share
of Income, Deductions, Credits, etc., Part
III, box 1).
• Exempt function income (minus any
deductions directly connected with the
production of that income) taxable under
section 527(i)(4) for failure to timely file
Form 8871. Include amounts whether or not
segregated for use for an exempt function.
Also include on this line:
• Expenditures that were made from
exempt function income that weren’t for an
exempt function and resulted in direct or
indirect financial benefit to the political
organization (see Regulations section
1.527-5 for examples), and
• Illegal expenditures.
Attach a schedule listing all income and
expenditures included on line 7.
If you have a section 965(a) inclusion for
the tax year, enter the net amount (the
section 965(a) inclusion less the
corresponding section 965(c) deduction) on
this line 7. You must also complete and
attach Form 965, Inclusion of Deferred
Foreign Income Upon Transition to
Participation Exemption System,
applicable schedules, and Form 965-B,
Corporate and Real Estate Investment
Trust (REIT) Report of Net 965 Tax Liability
and Electing REIT Report of 965 Amounts.
Line 17. Taxable income before specific
deduction of $100. Political organizations,
newsletter funds, and separate segregated
funds figure their tax by subtracting line 16
from line 8 and enter the result on line 17(c).
Exempt organizations (section 501(c))
that aren’t political organizations.
Complete lines 17a and 17b if the
organization made exempt function
expenditures that weren’t from a separate
segregated fund. Enter on line 17c the
smaller of line 17a or 17b. See Exempt
organization that isn’t a political
organization, earlier, for an explanation of
the amounts to enter on these lines.
Line 19. Taxable income. If the taxable
income on line 19 is zero or less, the Form
1120-POL isn’t required to be filed, but it
may be filed to start the statute of
limitations period.
Line 20. Income tax. The tax rate for
1120-POL filers is 21%. Figure your tax by
multiplying line 19 by 21% (0.21) and enter
the result on line 20.
Note: Estimated tax and alternative
minimum tax don’t apply to political
organizations.
If Form 8978, Partner’s Audit Liability
Under Section 6226, was filed, attach it to
Form 1120-POL. Do not enter any amount
from Form 8978, line 14, on line 20.
Line 21. Tax credits. The organization
may qualify for the following credits.
• Employer credit for paid family and
medical leave. See Form 8994, Employer
Credit for Paid Family and Medical Leave.
• Foreign tax credit. See Form 1118,
Foreign Tax Credit—Corporations.
• Qualified electric vehicle credit
(carryforward ONLY). See Form 8834,
Qualified Electric Vehicle Credit.
• General business credit (excluding
the small employer health insurance
premium credit, work opportunity credit,
employee retention credit (Form 5884-A),
the empowerment zone employment credit,
the Indian employment credit, and the
credit for employer differential wage
payments). See Form 3800, General
Business Credit.
Enter the total amount of qualified
credits on line 21 and attach the
applicable credit forms.
If Form 8978 was filed, attach to Form
1120-POL. Do not enter any amount from
Form 8978, line 14, on line 21.
Line 22. Total tax. If the political
organization must recapture any of the
qualified electric vehicle credit, include the
amount of the recapture in the total for line
22. On the dotted line next to the entry
space, write “QEV recapture” and the
amount. See Regulations section 1.30-1 for
details on how to figure the recapture.
