Who must file Form 1120-POL?
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Last modified 5/5/2023 9:20:25 AM EST
Form 1120-POL must be filed by political organizations irrespective of their tax-exempt status if the organization is subjected to political organization taxable income that exceeds $100 for a taxable year.
Tax-exempt organizations that are not considered political organizations must also file Form 1120-POL if they are treated as having political organization taxable income, and it exceeds $100 for a taxable year.