U.S. Income Tax Return for Certain Political Organizations

Form 1120-POL (2008)

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political organizations can enjoy the
benefits of meeting their federal tax filing
and payment responsibilities
electronically. Whether you rely on a tax
professional or do it yourself, IRS offers
you convenient programs to make it
easier.
Spend less time and worry on taxes.
Use e-file and Electronic Federal Tax
Payment System (EFTPS) to your benefit:
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principal campaign committee for
purposes of section 302(e) of the Federal
Election Campaign Act of 1971 and
section 527(h).

A political organization, whether or not it
is tax-exempt, must file Form 1120-POL
if it has any political organization taxable
income.
An exempt organization that is not a
political organization must file Form
1120-POL if it is treated as having political
organization taxable income under section
527(f)(1).

If a candidate for U.S. Congress elects
to make a designation under section
527(h), he or she must designate the
principal campaign committee by
attaching a copy of the Statement of
Candidacy to Form 1120-POL. This can
be either the Federal Election
Commission’s Form 2 or an equivalent
statement filed with the Federal Election
Commission. The designation may also be
made by attaching a signed statement
with all of the following information.
● The candidate’s name and address,
● The candidate’s identifying number,
● The candidate’s party affiliation and
office sought,
● The district and state in which the
office is sought, and
● The name and address of the principal
campaign committee.
Note. If the candidate for U.S. Congress
has a designation in effect from an earlier
year, attach a copy of the earlier year’s
designation to this year’s Form 1120-POL
and check the appropriate box on the
form. See Regulations section 1.527-9. If
a candidate for U.S. Congress has only
one political campaign committee, no
designation is required. However, be sure
to check the appropriate box on Form
1120-POL.
2. Newsletter fund, if it is a fund
established and maintained by an
individual who holds, has been elected
to, or is a candidate (as defined in section
527(g)(3)) for nomination or election to
any federal, state, or local elective public
office. The fund must be maintained
exclusively for the preparation and
circulation of the individual’s newsletter.
3. Separate segregated fund, if it is
maintained by a section 501(c)
organization (exempt from tax under
section 501(a)). For more information, see
section 527(f)(3) and Regulations section
1.527-6(f).

Political Organizations

Taxable Income

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General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.

Purpose of Form
Political organizations and certain
exempt organizations file Form 1120-POL
to report their political organization
taxable income and income tax liability
under section 527.

Phone Help
If you have questions and/or need help
completing Form 1120-POL, please call
1-877-829-5500. This toll-free telephone
service is available Monday through
Friday.

Who Must File

A political organization is a party,
committee, association, fund (including a
separate segregated fund described in
section 527(f)(3) set up by a section
501(c) organization), or other
organization, organized and operated
primarily for the purpose of accepting
contributions or making expenditures, or
both, to influence the selection,
nomination, election, or appointment of
any individual to any public office or
office in a political organization, or the
election of Presidential or Vice
Presidential electors. Political
organizations include a:
1. Principal campaign committee, if it
is the political committee designated by a
candidate for U.S. Congress as his or her

Political organization taxable income
(line 19) is the excess of (a) gross income
for the tax year (excluding exempt
function income (defined later)) over (b)
deductions directly connected with the
earning of gross income (excluding
exempt function income). Taxable
income is figured with the following
adjustments.
1. A specific deduction of $100 is
allowed (but not for newsletter funds),
2. The net operating loss deduction is
not allowed, and
3. The dividends-received deduction
and other special deductions for
corporations are not allowed. See section
527(c)(2)(C).

Form 1120-POL (2008)

Effect of failure to file Form 8871.
Unless excepted (see Other Reports and
Returns That May Be Required), every
political organization, in order to be
considered a tax-exempt organization,
must file Form 8871, Political
Organization Notice of Section 527
Status. An organization that is required to
file Form 8871, but fails to file it when
due, must include in taxable income for
the period before Form 8871 is filed, its
exempt function income (including
contributions received, membership
dues, and political fundraising receipts),
minus any deductions directly connected
with the production of that income. The
organization may not deduct its exempt
function expenditures because section
162(e) denies a deduction for political
campaign expenditures.

Exempt Function and Exempt
Function Income
The exempt function of a political
organization includes all activities that are
related to and support the process of
influencing or attempting to influence the
selection, nomination, election, or
appointment of any individual to any
federal, state, or local public office, or
office of a political organization, or the
election of Presidential or Vice Presidential
electors, whether or not the individuals or
electors are selected, nominated, elected,
or appointed. The term “exempt function”
also means the making of expenditures
relating to the individual’s office, once
selected, nominated, elected, or
appointed, but only if the expenditures
would be deductible by an individual under
section 162(a).
Exempt function income is the total of
all amounts received from the following
sources (to the extent that they are
separately segregated only for use for an
exempt function):
● Contributions of money and property;
● Membership dues, fees, or
assessments paid by a member of a
political party;
● Proceeds from a political fundraising or
entertainment event, or from the sale of
political campaign materials, if those
amounts are not received in the active
conduct of a trade or business; and
● Proceeds from the conduct of a bingo
game, as described in section 513(f)(2).

Specified Taxable Income
Newsletter fund. Taxable income of a
newsletter fund is figured in the same
manner as taxable income of a political
organization except that the specific
deduction of $100 is not allowed.
Exempt organization that is not a
political organization. Taxable income
for an exempt organization described in
section 501(c) that is not a political
organization is the smaller of:
1. The net investment income of the
organization for the tax year, or

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2. The amount spent for an exempt
function during the tax year either directly
or indirectly through another
organization.
Net investment income, for this
purpose, is the excess of:
1. The gross amount of interest,
dividends, rents, and royalties, plus the
excess, if any, of gains from the sale or
exchange of assets, over the losses from
the sale or exchange of assets, over
2. The deductions directly connected
with the production of this income.
Taxable income is figured with the
adjustments shown in 1, 2, and 3 under
Taxable Income on page 2.

Who Must Sign
The return must be signed and dated by:
● The president, vice president, treasurer,
assistant treasurer, chief accounting
officer, or
● Any other officer (such as tax officer)
authorized to sign.
Receivers, trustees, and assignees
must also sign and date any return filed
on behalf of an organization.
If an employee of the organization
completes Form 1120-POL, the paid
preparer’s space should remain blank. In
addition, anyone who prepares Form
1120-POL but does not charge the
organization should not complete that
section. Generally, anyone who is paid to
prepare the return must sign it and fill in
the Paid Preparer’s Use Only area.
The paid preparer must complete the
required preparer information and:
● Sign the return in the space provided
for the preparer’s signature.
● Give a copy of the return to the
taxpayer.
Note. A paid preparer may sign original
or amended returns by rubber stamp,
mechanical device, or computer software
program.

Paid Preparer Authorization
If the organization wants to allow the IRS
to discuss its 2008 tax return with the
paid preparer who signed it, check the
“Yes” box in the signature area of the
return. This authorization applies only to
the individual whose signature appears in
the Paid Preparer’s Use Only section of
the return. It does not apply to the firm, if
any, shown in that section.
If the “Yes” box is checked, the
organization is authorizing the IRS to call
the paid preparer to answer any
questions that may arise during the
processing of its return. The organization
is also authorizing the paid preparer to:
● Give the IRS any information that is
missing from its return,
● Call the IRS for information about the
processing of its return or the status of
any refund or payment(s), and
● Respond to certain IRS notices that the
organization may have shared with the

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preparer about math errors, offsets, and
return preparation. The notices will not be
sent to the preparer.
The organization is not authorizing the
paid preparer to receive any refund
check, bind the organization to anything
(including any additional tax liability), or
otherwise represent it before the IRS. If
the organization wants to expand the
paid preparer’s authorization, see Pub.
947, Practice Before the IRS and Power
of Attorney.
However, the authorization will
automatically end no later than the due
date (excluding extensions) for filing the
2009 tax return. If you want to revoke the
authorization before it ends, see Pub.
947.

When and Where To File
In general, an organization must file Form
1120-POL by the 15th day of the 3rd
month after the end of the tax year.
If the due date falls on a Saturday,
Sunday, or legal holiday, the organization
may file on the next business day.
File Form 1120-POL with the Department
of the Treasury, Internal Revenue Service
Center, Ogden, UT 84201.

If the organization’s principal business,
office or agency is located in a foreign
country or a U.S. possession, the
address for mailing their return should be:
Internal Revenue Service Center, P.O.
Box 409101, Ogden, UT 84409.
Private delivery services. In addition to
the United States mail, the organization
can use certain private delivery services
designated by the IRS to meet the “timely
mailing as timely filing/payment” rule for
tax returns and payments. These private
delivery services include only the
following.
● DHL Express (DHL): DHL Same Day
Service, DHL Next Day 10:30 am, DHL
Next Day 12:00 pm, DHL Next Day
3:00 pm, and DHL 2nd Day Service;
● Federal Express (FedEx): FedEx Priority
Overnight, FedEx Standard Overnight,
FedEx 2Day, FedEx International Priority,
and FedEx International First; and
● United Parcel Service (UPS): UPS Next
Day Air, UPS Next Day Air Saver, UPS
2nd Day Air, UPS 2nd Day Air A.M., UPS
Worldwide Express Plus, and UPS
Worldwide Express.
The private delivery service can tell you
how to get written proof of the mailing
date.
Extension. File Form 7004, Application
for Automatic Extension of Time To File
Corporation Income Tax Return, to
request a 6-month extension of time to
file.

Other Reports and Returns
That May Be Required
An organization that files Form 1120-POL
may also be required to file the following
forms.

Form 1120-POL (2008)

Page

1. Form 8871, Political Organization
Notice of Section 527 Status.
Generally, in order to be tax-exempt, a
political organization must file this form
within 24 hours of the date it is
established and within 30 days of any
material change in the organization.
However, do not file this form if the
organization is:

Change in accounting method.
Generally, the organization may only
change the method of accounting used
to report taxable income (for income as
a whole or for any material item) by
getting consent on Form 3115,
Application for Change in Accounting
Method. For more information, get Pub.
538, Accounting Periods and Methods.

● An organization that reasonably
expects its annual gross receipts to
always be less than $25,000,
● A political committee required to report
under the Federal Election Campaign Act
of 1971 (2 U.S.C. 431 et seq.),
● A political committee of a state or
local candidate,
● A state or local committee of a
political party, or
● A tax-exempt organization described
in section 501(c) that is treated as
having political organization taxable
income under section 527(f)(1).
2. Form 8872, Political Organization
Report of Contributions and
Expenditures (periodic reports are
required during the calendar year).
Generally, a political organization that
files Form 8871 and accepts a
contribution or makes an expenditure for
an exempt function during the calendar
year must file this form. However, this
form is not required to be filed by an
organization excepted from filing Form
8871 (see above), or a qualified state or
local political organization (QSLPO) (see
the Instructions for Form 8871 and Rev.
Rul. 2003-49, 2003-20 I.R.B. 903, for the
definition of a QSLPO).
3. Form 990, Return of Organization
Exempt From Income Tax, or Form
990-EZ, Short Form Return of
Organization Exempt From Income Tax.
An exempt political organization must
also file one of these forms if its annual
gross receipts are $25,000 or more
($100,000 or more for a QSLPO).
The following political organizations
are not required to file Form 990.
● Any political organization excepted
from the requirement to file Form 8871,
and
● Any caucus or association of state or
local officials.
See the instructions for Form 990 or
Form 990-EZ.

Accounting Period

Accounting Methods
Figure taxable income using the method
of accounting regularly used in keeping
the organization’s books and records.
Generally, permissible methods include:
● Cash,
● Accrual, or
● Any other method authorized by the
Internal Revenue Code.
In all cases, the method used must
clearly show taxable income.

The organization must figure its taxable
income on the basis of a tax year. The
tax year is the annual accounting period
the organization uses to keep its records
and report its income and expenses if
that period is a calendar year or a fiscal
year. However, an organization that does
not keep books or does not have an
annual accounting period must use the
calendar year as its tax year. A new
organization must adopt its tax year by
the due date (not including extensions) of
its first income tax return.
Change of tax year. After the
organization has adopted a tax year, it
must get the consent of the IRS to
change its tax year by filing Form 1128,
Application To Adopt, Change, or Retain
a Tax Year. See Regulations section
1.442-1 and Pub. 538.

Rounding Off to Whole
Dollars
The organization may round off cents to
whole dollars on the return and
accompanying schedules. If the
organization does round to whole
dollars, it must round all amounts. To
round, drop amounts under 50 cents
and increase amounts from 50 to 99
cents to the next dollar. For example,
$1.39 becomes $1 and $2.50 becomes
$3.
If two or more amounts must be added
to figure the amount to enter on a line,
include cents when adding the amounts
and round off only the total.

Depository Method of Tax
Payment
The organization must pay the tax due in
full no later than the 15th day of the 3rd
month after the end of the tax year. The
two methods of depositing organization
income taxes are discussed below.

Electronic Deposit Requirement
The organization must make electronic
deposits of all depository taxes (such as
employment tax, excise tax, and
corporate income tax) using the
Electronic Federal Tax Payment System
(EFTPS) in 2009 if:
● The total deposits of such taxes in
2007 were more than $200,000, or
● The organization was required to use
EFTPS in 2008.

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If the organization is required to use
EFTPS and fails to do so, it may be
subject to a 10% penalty. If the
organization is not required to use
EFTPS, it may participate voluntarily. To
enroll in or get more information about
EFTPS, call 1-800-555-4477.
Depositing on time. For deposits made
by EFTPS to be on time, the
organization must initiate the transaction
at least 1 business day before the date
the deposit is due.

Deposits With Form 8109
If the organization does not use EFTPS,
deposit organization income tax
payments with Form 8109, Federal Tax
Deposit Coupon. If you do not have a
preprinted Form 8109, use Form 8109-B
to make deposits. You can get this form
only by calling 1-800-829-4933. Be sure
to have your employer identification
number (EIN) ready when you call.
Do not send deposits directly to an
IRS office; otherwise, the organization
may have to pay a penalty. Mail or
deliver the completed Form 8109 with
the payment to an authorized
depositary, that is, a commercial bank or
other financial institution authorized to
accept federal tax deposits.
Make checks or money orders payable
to the depositary. To help ensure proper
crediting, write the organization’s EIN, the
tax period to which the deposit applies,
and “Form 1120-POL” on the check or
money order. Be sure to darken the “1120”
box on the coupon. Records of these
deposits will be sent to the IRS.
For more information on deposits, see
the instructions in the coupon booklet
(Form 8109) and Pub. 583, Starting a
Business and Keeping Records.
Caution. If the organization owes tax
when it files Form 1120-POL, do not
include the payment with the tax return.
Instead, mail or deliver the payment with
Form 8109 to an authorized depositary
or use EFTPS, if applicable.

Interest and Penalties
Interest
Interest is charged on taxes paid late
even if an extension of time to file is
granted. Interest is also charged on
penalties imposed for failure to file,
negligence, fraud, gross valuation
overstatements, and substantial
understatement of tax from the due date
(including extensions) to the date of
payment. The interest charge is figured
at a rate determined under section 6621.

Penalties
Penalties may be imposed if the
organization is required to file Form
1120-POL and it fails to file the form by
the due date. The following penalties
may apply if the organization does not
file its tax return by the due date,
including extensions.

Form 1120-POL (2008)

Late filing of return. The organization
may be charged a penalty of 5% of the
unpaid tax for each month or part of a
month the return is late, up to a
maximum of 25% of the unpaid tax. The
minimum penalty for a return that is
more than 60 days late is the smaller of
the tax due or $135. The penalty will not
be imposed if the organization can show
that the failure to file on time was due to
reasonable cause. Organizations that file
late must attach a statement explaining
the reasonable cause.
Late payment of tax. An organization
that does not pay the tax when due
generally may have to pay a penalty of
1
⁄2 of 1% of the unpaid tax for each
month or part of a month the tax is not
paid, up to a maximum of 25% of the
unpaid tax. The penalty will not be
imposed if the organization can show
that the failure to pay on time was due
to reasonable cause.
Other penalties. Other penalties can be
imposed for negligence, substantial
understatement of tax, and fraud. See
sections 6662 and 6663.

Assembling the Return
Attach Form 4136, Credit for Federal
Tax Paid on Fuels, after page 1 of Form
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 2008 return for
calendar year 2008 and fiscal years that
begin in 2008 and end in 2009. For a
fiscal year, fill in the tax year space at
the top of the form.
Note. The 2008 Form 1120-POL may
also be used if:
● The organization has a tax year of less
than 12 months that begins and ends in
2009, and
● The 2009 Form 1120-POL is not
available at the time the organization is
required to file its return. The
organization must show its 2009 tax year
on the 2008 Form 1120-POL and take
into account any tax law changes that
are effective for tax years beginning after
December 31, 2008.
Address. Include the suite, room, or
other unit number after the street
address. If the Post Office does not
deliver mail to the street address and

Page

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, Change of
Address, 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 does not
have an EIN, it must apply for one. An
EIN can be applied for:
● Online by clicking the Employer ID
Numbers (EINs) link at
www.irs.gov/businesses/small. The EIN is
issued immediately once the application
information is validated.
● By telephone at 1-800-829-4933.
The online application process is not
yet available for organizations with
addresses in foreign countries.
If the organization has not received its
EIN by the time the return is due, write
“Applied for” in the space provided for
the EIN. See Pub. 583 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
are not deductible. To be deductible in
computing 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

5

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:
● Exempt function income that was not
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), 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 were not
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.
Line 17. Taxable income before
specific deduction of $100. Political
organizations, newsletter funds, and
separate segregated funds: Subtract line
16 from line 8 and enter the result on
line 17(c).
Exempt organizations (section
501(c)) that are not political
organizations. Complete lines 17a and
17b if the organization made exempt
function expenditures that were not from
a separate segregated fund. Enter on
line 17c the smaller of line 17a or 17b.
See Exempt organization that is not a
political organization on page 3 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 is not required to be
filed, but it may be filed to start the
statute of limitations period.
Line 20. Income tax. The rate of tax
imposed depends on whether the
political organization is a principal
campaign committee as defined in
section 527(h). The tax rate is lower for a
principal campaign committee.
Political organization not a principal
campaign committee. An organization
that is not a principal campaign
committee computes its tax as follows:
Multiply line 19 by 35% and enter the
result on line 20.

Form 1120-POL (2008)

Principal campaign committee
(section 527(h)). A political organization
that is a principal campaign committee of
a candidate for U.S. Congress computes
its tax in the same manner as provided in
section 11(b) for corporations. Compute
the tax as follows:

Page

1. Enter taxable income (line 19,
Form 1120-POL)

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.

2. Enter line 1 or $50,000,
whichever is less

Additional Information

3. Subtract line 2 from line 1

Question 1

4. Enter line 3 or $25,000,
whichever is less

Foreign financial accounts. Check the
“Yes” box if either 1 or 2 below applies to
the organization. Otherwise, check the
“No” box.
1. At any time during the 2008 calendar
year the organization had an interest in or
signature or other authority over a bank,
securities, or other financial account in a
foreign country; and
● The combined value of the accounts
was more than $10,000 at any time
during the calendar year; and
● The account was not with a U.S.
military banking facility operated by a
U.S. financial institution.
2. The organization owns more than
50% of the stock in any corporation that
would answer “Yes” to item 1 above.
See Form TD F 90-22.1, Report of
Foreign Bank and Financial Accounts, to
find out if the organization is considered
to have an interest in or signature or
other authority over a financial account in
a foreign country.
If “Yes” is checked for this question,
file Form TD F 90-22.1 by June 30, 2009,
with the Department of the Treasury at
the address shown on the form. Do not
attach it to Form 1120-POL.
You can get Form TD F 90-22.1 by
calling 1-800-TAX-FORM
(1-800-829-3676) or you can download it
from the IRS website at www.irs.gov.
Also, if “Yes” is checked for this
question, enter the name of the foreign
country or countries. Attach a separate
sheet if more space is needed.

5. Subtract line 4 from line 3
6. Enter line 5 or $9,925,000,
whichever is less
7. Subtract line 6 from line 5
8. Multiply line 2 by 15%
9. Multiply line 4 by 25%
10. Multiply line 6 by 34%
11. Multiply line 7 by 35%
12. If line 1 is greater than
$100,000, enter the smaller of:
5% of taxable income in
excess of $100,000, or
$11,750
13. If line 1 is greater than $15
million, enter the smaller of:
3% of taxable income in
excess of $15 million or
$100,000
14. Add lines 8 through 13. Enter
here and on line 20, Form
1120-POL

Note. Estimated tax and alternative
minimum tax do not apply to political
organizations.
Line 21. Tax credits. The organization
may qualify for the following credits:
● Foreign tax credit. See Form 1118,
Foreign Tax Credit—Corporations.
● Qualified electric vehicle credit. See
Form 8834, Qualified Electric Vehicle
Credit, and section 30.
● General business credit (excluding
the Indian employment credit, the work
opportunity credit, the welfare-to-work
credit, the empowerment zone and
renewal community employment credit,
the differential wage payment, and the
employee retention credit). See Form
3800, General Business Credit.
Enter the total amount of qualified
credits on line 21 and attach the
applicable credit forms.

Question 2
If you checked “Yes,” to Question 2, the
organization may be required to file Form
3520, Annual Return To Report
Transactions With Foreign Trusts and
Receipt of Certain Foreign Gifts. For
details, see Form 3520.

6

Note. An owner of a foreign trust must
ensure that the trust files an annual
information return on Form 3520-A,
Annual Information Return of Foreign
Trust With a U.S. Owner. For details, see
the instructions for Form 3520-A.

Question 3
In the space provided, show any
tax-exempt interest income received or
accrued. Include any exempt-interest
dividends received as a shareholder in a
mutual fund or other regulated
investment company.
Privacy Act and Paperwork Reduction
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are required to give us the information.
We need it to ensure that you are
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us to figure and collect the right amount
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returns and return information are
confidential, as required by section 6103.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
average time is:
Recordkeeping
17 hr., 13 min.
Learning about the
5 hr., 15 min.
law or the form
12 hr., 17 min.
Preparing the form
Copying, assembling,
and sending the
1 hr., 52 min.
form to the IRS
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler,
we would be happy to hear from you.
You can write to the Internal Revenue
Service, Tax Products Coordinating
Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send the
tax form to this address. Instead, see
When and Where To File on page 3.