Printable Form 2026

IRS Form 8872 – IRS Forms, Instructions, Pubs 2026

IRS Form 8872 – IRS Forms, Instructions, Pubs 2026 – If your organization operates as a tax-exempt section 527 political group, understanding and complying with IRS Form 8872 is essential for transparency and avoiding steep penalties. This form, officially titled the Political Organization Report of Contributions and Expenditures, requires detailed reporting of contributions received and expenditures made.

This comprehensive 2026 guide covers who must file, exceptions, due dates, reporting requirements, electronic filing steps, penalties, and more—based exclusively on official IRS sources. Whether you’re preparing your first report or amending a prior one, this article helps you stay compliant.

What Is IRS Form 8872?

IRS Form 8872 is the periodic disclosure report that tax-exempt political organizations under Internal Revenue Code (IRC) Section 527 must file to report:

  • Contributions received
  • Expenditures made

The IRS makes these reports publicly available for transparency in political spending. The form does not apply to independent expenditures (communications advocating for or against a candidate without the candidate’s cooperation).

Key facts:

Who Must File IRS Form 8872?

Every tax-exempt Section 527 political organization that accepts a contribution or makes an expenditure for an “exempt function” (influencing elections or appointments) during the calendar year must file Form 8872—unless an exception applies.

Organizations must generally have first filed Form 8871 (Political Organization Notice of Section 527 Status) to qualify for tax-exempt status and receive the username/password needed for electronic filing.

Exceptions from Filing Form 8872

You do not need to file Form 8872 if your organization is:

  • Not required to file Form 8871
  • Subject to tax because it failed to file or properly amend Form 8871
  • A qualified state or local political organization — one whose exempt functions relate solely to state or local offices/candidates, is subject to state disclosure requirements that are substantially similar to federal rules, files reports publicly with the state, and does not involve federal candidates or officeholders (per IRC Section 527(e)(5))

Tip: Always confirm your status using the IRS Political Organization Filing and Disclosure search tool.

When to File Form 8872: Complete Due Date Guide?

Organizations choose a consistent filing schedule for the entire calendar year (monthly or quarterly/semi-annually). Due dates differ for election years (even-numbered) and non-election years (odd-numbered). If a due date falls on a weekend or holiday, file on the next business day.

Election Years (Even-Numbered Years)

Options: Quarterly or Monthly reporting.

Quarterly:

  • Due by the 15th day after the end of each quarter (Q1: April 15, Q2: July 15, Q3: October 15)
  • Year-end report (Oct 1–Dec 31): January 31 of the following year

Monthly:

  • Due by the 20th day after the end of each month
  • No October or November reports — replaced by pre- and post-election reports
  • Year-end (December): January 31

Pre-election reports (for any election where the organization made contributions or expenditures):

  • Due 12 days before the election (15 days if mailed by certified/registered mail)
  • Covers activity through the 20th day before the election

Post-general election report:

  • Due 30 days after the general election
  • Covers activity through the 20th day after the election

Non-Election Years (Odd-Numbered Years)

Options: Semi-annual or Monthly.

Semi-annual:

  • Mid-year (Jan 1–Jun 30): July 31
  • Year-end (Jul 1–Dec 31): January 31 following year

Monthly:

  • Due by the 20th day after month-end (December due January 31)

First report: File for the first period in which the organization has reportable activity.

Final report: Check the “Final report” box on the form when the organization terminates and will not file future Form 8872s.

What Must Be Reported on Form 8872?

The form requires the organization’s basic information plus detailed schedules for contributions and expenditures.

Required Organization Information

  • Period covered (beginning and ending dates)
  • Name, EIN, address, email
  • Custodian of records and public contact person
  • Type of report (quarterly, monthly, pre-election, etc.)
  • Check boxes for initial, amended, change of address, or final report

Contributions (Schedule A)

  • Itemized (if aggregate ≥ $200 in the calendar year from any person):
    • Name, address, occupation, employer (individuals only)
    • Amount and date of each contribution
    • In-kind contributions at fair market value (note “(In-kind)”)
  • Aggregate contributions below $200: Report as “Aggregate below Threshold”
  • Non-disclosed info: Use “Withheld” (subject to penalty)

Expenditures (Schedule B)

  • Itemized (if aggregate ≥ $500 in the calendar year to any person):
    • Name, address, occupation, employer
    • Amount, date, and purpose of each expenditure
    • In-kind at fair market value (note in purpose field)
  • Aggregate below $500: “Aggregate below Threshold”
  • Non-disclosed: “Withheld”

Totals:

  • Line 9: Total contributions (from all Schedule A)
  • Line 10: Total expenditures (from all Schedule B)

Do not report Social Security numbers anywhere — they may be made public.

How to File IRS Form 8872 Electronically?

  1. Obtain username and password by filing Form 8871 electronically and submitting signed Form 8453-X.
  2. Log in at the Political Organization Filing Center: https://forms.irs.gov/app/pof/login-page
  3. Complete the web-based form or upload XML file (use current schemas).
  4. Sign electronically by an authorized official.

Paper filing is not accepted for post-2019 periods.

Public search: All filed Forms 8872 are searchable and downloadable at the IRS Political Organization Disclosures database.

Penalties for Non-Compliance

Failing to file on time, filing incomplete/incorrect information, or not reporting required details triggers a penalty of 21% of the total contributions and expenditures to which the failure relates.

Additional daily penalties ($20 per day, up to $10,000 per report) apply for failing to make the report available for public inspection at the organization’s offices.

Reasonable cause relief may be available in some cases (e.g., for electronic filing issues after attempting paper filing).

Telephone help: 877-829-5500 (EO Customer Account Services)

Final Tips for 2026 Compliance

  • Choose and stick to one filing schedule per calendar year.
  • Track year-to-date aggregates carefully for itemization thresholds.
  • Always use the official IRS filing center — never mail paper forms for recent periods.
  • Check IRS.gov/Form8872 regularly for any future updates (none as of February 2026).

Download your copy today: IRS Form 8872 PDF

For the most accurate guidance tailored to your organization, consult the official instructions or a tax professional familiar with Section 527 organizations. Staying compliant protects your tax-exempt status and supports transparency in the political process.

This guide is for informational purposes only and is based on current IRS publications as of February 2026. Laws and procedures can change — always verify on IRS.gov.