Form 1120-POL Due Date
Stay ahead of the Form 1120-POL deadline with clear filing dates, extension options,
and key deadline rules for your tax year.
Form 1120-POL at a Glance
- Purpose: IRS Form 1120-POL is used to report political organization taxable income and calculate the federal income tax liability under Section 527.
- Who files: Political organizations and certain tax-exempt organizations subject to Section 527(f)(1) may need to file Form 1120-POL.
- Filing deadline: April 15 for calendar-year organizations; fiscal-year filers are due on the 15th day of the fourth month after tax year-end.
- Weekend or holiday: The deadline moves to the next business day when the 15th falls on a Saturday, Sunday, or legal holiday.
- Extension: Complete IRS Form 7004 before the actual filing deadline for an automatic six-month extension to file.
- Payment of Tax: Filing an extension is not an extension of the tax payment deadline.
Table of Contents
When Is Form 1120-POL Due?
Form 1120-POL is due on the 15th day of the 4th month after the political organization’s tax year ends. For a calendar-year organization whose tax year ends December 31, the Form 1120-POL due date is April 15 of the following year.
Organizations using a fiscal year should determine their filing deadline based on the month their tax year ends. Use the table below to find the corresponding Form 1120-POL due date.
Form 1120-POL Due Date for Fiscal-Year Organizations
For fiscal-year organizations, the Form 1120-POL due date is the 15th day of the fourth month after the tax year ends and may fall in the following calendar year.
| Tax Year Ends | Form 1120-POL Due Date |
|---|---|
| January 31 | May 15 |
| February 28/29 | June 15 |
| March 31 | July 15 |
| April 30 | August 15 |
| May 31 | September 15 |
| June 30 | October 15 |
| July 31 | November 15 |
| August 31 | December 15 |
| September 30 | January 15 |
| October 31 | February 15 |
| November 30 | March 15 |
| December 31 | April 15 |
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Can You Extend the Form 1120-POL Filing Deadline?
Organizations that require additional time to prepare 1120-POL may apply for a six-month automatic extension by filing Form 7004 on the original due date of their return. This extension gives more time to file the form, but it does not extend the deadline to pay any taxes owed.
Form 7004 Extension at a Glance
| Extension Detail | Requirement |
|---|---|
| Extension form | Form 7004 |
| When to file | On or before the original Form 1120-POL due date |
| Extension period | 6 months |
| What it extends | Time to file Form 1120-POL |
| What it does not extend | Time to pay tax due |
What Happens If You Miss the Form 1120-POL Deadline?
IfForm 1120-POL is filed late, there will be penalties, including interest charges where tax is due. Filing an extension on time can provide additional time to submit the return, but a late extension request does not remove penalties that may already apply.
Form 1120-POL Late Filing and Payment
| Situation | Penalty or Consequence |
|---|---|
| Return filed late | 5% of unpaid tax for each month or part of a month the return is late, up to 25% |
| Return more than 60 days late | Minimum penalty is the smaller of the tax due or $525 |
| Tax paid late | 0.5% of unpaid tax for each month or part of a month, up to 25% |
| Tax remains unpaid | Interest applies until payment. |
The late-filing penalty is based on the unpaid tax, so an organization with no tax due may have a different penalty outcome. Reasonable-cause relief may also apply when the organization can demonstrate that the failure to file or pay on time was due to reasonable cause.
2026 filing deadline
For calendar-year organizations filing Form 1120-POL for tax year 2025, the filing deadline is April 15, 2026. An organization that timely files Form 7004 can receive an automatic 6-month extension to October 15, 2026 .
| 2026 Filing Deadline | Extended Filing Deadline |
|---|---|
| April 15, 2026 | October 15, 2026 |
Form 1120-POL vs. Form 990: Are the Due Dates the Same?
Form 1120-POL and Form 990 have different filing deadlines. A political organization should determine which returns it is required to file rather than assuming that the deadline for one return applies to the other.
| Return | General Due Date |
|---|---|
| Form 1120-POL | 15th day of the 4th month after the tax year ends |
| Form 990 / 990-EZ | 15th day of the 5th month after the tax year ends |
For a calendar-year organization, this means Form 1120-POL is due April 15, while Form 990 or 990-EZ is generally due May 15. The filing requirements depend on the organization's activities, tax status, and applicable IRS rules.
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