Form 8868 Application for Extension of Time To File an Exempt Orga

Form

8868

(Rev. December 2006)

Application for Extension of Time To File an
Exempt Organization Return

Department of the Treasury
Internal Revenue Service

©

OMB No. 1545-1709

File a separate application for each return.

©
● If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box
● If you are filing for an Additional (not automatic) 3-Month Extension, complete only Part II (on page 2 of this form).
Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868.

Part I

Automatic 3-Month Extension of Time. Only submit original (no copies needed).

Section 501(c)(3) corporations required to file Form 990-T and requesting an automatic 6-month extension—check this box
©
and complete Part I only
All other corporations (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of
time to file income tax returns.
Electronic Filing (e-file). Generally, you can electronically file Form 8868 if you want a 3-month automatic extension of time to file
one of the returns noted below (6 months for section 501(c)(3) corporations required to file Form 990-T). However, you cannot file
Form 8868 electronically if (1) you want the additional (not automatic) 3-month extension or (2) you file Forms 990-BL, 6069, or 8870,
group returns, or a composite or consolidated Form 990-T. Instead, you must submit the fully completed and signed page 2 (Part II)
of Form 8868. For more details on the electronic filing of this form, visit www.irs.gov/efile and click on e-file for Charities & Nonprofits.
Type or
print

Name of Exempt Organization

Employer identification number

File by the
due date for
filing your
return. See
instructions.

Number, street, and room or suite no. If a P.O. box, see instructions.
City, town or post office, state, and ZIP code. For a foreign address, see instructions.

Check type of return to be filed (file a separate application for each return):
Form 990
Form 990-T (corporation)
Form 990-BL
Form 990-T (sec. 401(a) or 408(a) trust)
Form 990-EZ
Form 990-T (trust other than above)
Form 990-PF
Form 1041-A

● The books are in the care of

Form
Form
Form
Form

4720
5227
6069
8870

©

)
)
Telephone No. © (
FAX No. © (
● If the organization does not have an office or place of business in the United States, check this box
● If this is for a Group Return, enter the organization’s four digit Group Exemption Number (GEN)
for the whole group, check this box . . . . . . ©
. If it is for part of the group, check this box . . . . . .
a list with the names and EINs of all members the extension will cover.

©

. If this is
and attach

©

1

I request an automatic 3-month (6 months for a section 501(c)(3) corporation required to file Form 990-T) extension of time
until
, 20
, to file the exempt organization return for the organization named above. The extension is
for the organization’s return for:
©
calendar year 20
or
©
tax year beginning
, 20 , and ending
, 20 .

2

If this tax year is for less than 12 months, check reason:

Initial return

Final return

3a If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax,
less any nonrefundable credits. See instructions.
b If this application is for Form 990-PF or 990-T, enter any refundable credits and estimated tax
payments made. Include any prior year overpayment allowed as a credit.

Change in accounting period

3a

$

3b

$

c Balance Due. Subtract line 3b from line 3a. Include your payment with this form, or, if required,
deposit with FTD coupon or, if required, by using EFTPS (Electronic Federal Tax Payment
System). See instructions.

3c $
Caution. If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO and Form 8879-EO
for payment instructions.
For Privacy Act and Paperwork Reduction Act Notice, see Instructions.

Cat. No. 27916D

Form

8868

(Rev. 12-2006)

Form 8868 (Rev. 12-2006)

Page

● If you are filing for an Additional (not automatic) 3-Month Extension, complete only Part II and check this box
Note. Only complete Part II if you have already been granted an automatic 3-month extension on a previously filed Form 8868.
● If you are filing for an Automatic 3-Month Extension, complete only Part I (on page 1).

Part II

2

©

Additional (not automatic) 3-Month Extension of Time. You must file original and one copy.

Type or
print

Name of Exempt Organization

Employer identification number

File by the
extended
due date for
filing the
return. See
instructions.

Number, street, and room or suite no. If a P.O. box, see instructions.

For IRS use only

City, town or post office, state, and ZIP code. For a foreign address, see instructions.

Check type of return to be filed (File a separate application for each return):
Form 990
Form 6069
Form 990-PF
Form 1041-A
Form 990-T (sec. 401(a) or 408(a) trust)
Form 990-BL
Form 4720
Form 8870
Form 990-EZ
Form 990-T (trust other than above)
Form 5227
STOP! Do not complete Part II if you were not already granted an automatic 3-month extension on a previously filed Form 8868.
● The books are in the care of ©
)
)
Telephone No. © (
FAX No. © (
● If the organization does not have an office or place of business in the United States, check this box
● If this is for a Group Return, enter the organization’s four digit Group Exemption Number (GEN)
for the whole group, check this box . . . . . . ©
. If it is for part of the group, check this box. . . . . .
list with the names and EINs of all members the extension is for.
4
5
6
7

I request an additional 3-month extension of time until
For calendar year
, or other tax year beginning
If this tax year is for less than 12 months, check reason:
State in detail why you need the extension

, 20
Initial return

©

. If this is
and attach a

©

, 20
.
, and ending
, 20
.
Final return
Change in accounting period

8a If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax,
less any nonrefundable credits. See instructions.

8a

$

b If this application is for Form 990-PF, 990-T, 4720, or 6069, enter any refundable credits and
estimated tax payments made. Include any prior year overpayment allowed as a credit and any
amount paid previously with Form 8868.

8b

$

c Balance Due. Subtract line 8b from line 8a. Include your payment with this form, or, if required, deposit
with FTD coupon or, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions.

8c

$

Signature and Verification
Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct, and complete, and that I am authorized to prepare this form.
Signature

©

Title

©

Date

©

Notice to Applicant. (To Be Completed by the IRS)
We have approved this application. Please attach this form to the organization’s return.
We have not approved this application. However, we have granted a 10-day grace period from the later of the date shown below or the due
date of the organization’s return (including any prior extensions). This grace period is considered to be a valid extension of time for elections
otherwise required to be made on a timely return. Please attach this form to the organization’s return.
We have not approved this application. After considering the reasons stated in item 7, we cannot grant your request for an extension of time
to file. We are not granting a 10-day grace period.
We cannot consider this application because it was filed after the extended due date of the return for which an extension was requested.
Other
By:
Director

Date

Alternate Mailing Address. Enter the address if you want the copy of this application for an additional 3-month extension
returned to an address different than the one entered above.
Name
Type or
print

Number and street (include suite, room, or apt. no.) or a P.O. box number
City or town, province or state, and country (including postal or ZIP code)

Form

8868

(Rev. 12-2006)

Form 8868 (Rev. 12-2006)

General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Caution. If you are going to make an
electronic fund withdrawal with this Form
8868, see Form 8453-EO or Form 8879-EO
for payment instructions.
Purpose of form. Form 8868 is used by
an exempt organization to request an
automatic 3-month extension of time (6
months for a section 501(c)(3) corporation
required to file Form 990-T) to file its return
and also to apply for an additional (not
automatic) 3-month extension if the original
3-month extension was not enough time.
You cannot apply for both the automatic
3-month extension and the additional (not
automatic) 3-month extension at the same
time.
Also, the trustee of a trust required to
file Form 1041-A or Form 5227 must use
Form 8868 to request an extension of time
to file those returns. These instructions
apply to such trusts unless the context
clearly requires otherwise.
Use Part I to apply for an automatic
3-month extension of time to file an
organization’s return, and submit the
original form to the IRS (no copies are
needed).
Part II is used to apply for an additional
(not automatic) 3-month extension, and
you must submit the original of this form
and one copy to the IRS.
The automatic 3-month extension (6
months for a section 501(c)(3) corporation
required to file Form 990-T) will be granted
if you properly complete this form, file it,
and pay any balance due on line 3c by the
due date for the return for which the
extension applies.
An organization will only be allowed a
total extension of 6 months for a return for
a tax year.
When to file. Generally, file Form 8868 by
the due date of the return for which you
are requesting an extension, or, in the case
of an additional 3-month extension, by the
extended due date of the return. When
requesting an additional extension of time
to file, file Form 8868 early so that if your
request is denied you can still file your
return on time.
Where to file. Send the application to:
Internal Revenue Service Center
Ogden, UT 84201-0012
Do not file for an extension of time by
attaching Form 8868 to the exempt
organization’s return when it is filed.
No blanket requests. File a separate Form
8868 for each return for which you are
requesting an automatic extension of time
to file. This extension will apply only to the
specific return checked. It does not extend
the time for filing any related returns. For
example, an extension of time for filing a
private foundation return will not apply to
the return of certain excise taxes on
charities (Form 4720).
Also, black lung benefit trusts, their trustees,
and any disqualified persons filing Form 990-BL
must each file separate Forms 8868.

Page

Exempt Organization Group Returns.
A central organization may apply for an
extension of time to file a group return.
Complete and check the appropriate box
and enter the Group Exemption Number
(GEN) after the area titled “Check type of
return to be filed.” If the extension is not
for all the organizations that are part of the
group, you must attach a schedule to Form
8868 showing the name and employer
identification number of each organization
that is included in this request for an
extension.
Interest. Interest will be charged on any
tax not paid by the regular due date of the
return from the due date until the tax is
paid. It will be charged even if the
organization has been granted an
extension or has shown reasonable cause
for not paying on time.
Late payment penalty. Generally, a
penalty of 1% of any tax not paid by the
due date is charged for each month or part
of a month that the tax remains unpaid.
The penalty cannot exceed 25% of the
amount due. The penalty will not be
charged if you can show reasonable cause
for not paying on time. Attach a statement
to your return fully explaining the reason.
Do not attach the statement to Form 8868.
If you receive an extension of time to
file, you will not be charged a late payment
penalty if (a) the tax shown on line 3a or 8a
(or the amount of tax paid by the regular
due date of the return) is at least 90% of
the tax shown on the return, and (b) you
pay the balance due shown on the return
by the extended due date.
Late filing penalty. A penalty is charged if
the return is filed after the due date
(including extensions) unless you can show
reasonable cause for not filing on time. The
penalty is 5% of the tax not paid by the
regular due date for each month or part of
a month that the return is late, up to a
maximum of 25% of the unpaid tax. For an
income tax return filed more than 60 days
late, the minimum penalty is $100 or the
balance of the tax due on the return,
whichever is smaller.
Attach a statement to your return fully
explaining the reason for not filing on time.
Do not attach the statement to Form 8868.
Different late filing penalties apply to
information returns. See the specific form
instructions for details.

Specific Instructions
TIP

Extending the time to file does not
extend the time to pay tax.

Part I. Automatic 3-Month
Extension
Only complete Part I if you are applying for an
automatic 3-month extension of time (6 months
for a section 501(c)(3) corporation required to
file Form 990-T) to file the organization’s return.
If the organization has already received a
3-month automatic extension of time to file and
still needs more time, you may apply for an
additional (not automatic) 3-month extension
by completing Part II of this form.

3

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 the exempt organization
has a P.O. box, show the box number
instead of the street address.
If the organization receives its mail in
care of a third party (such as an accountant
or an attorney), enter on the street address
line “C/O” followed by the third party’s
name and street address or P.O. box.
If the address is outside the United States
or its possessions or territories, in the space
for "city or town, state, and ZIP code," enter
the information in the following order: city,
province or state, and country. Follow the
country’s practice for entering the postal
code. Do not abbreviate the country’s name.
If the organization’s mailing address has
changed since it filed its last return, use
Form 8822, Change of Address, to notify
the IRS of the change. A new address
shown on Form 8868 will not update the
organization’s record.
Check type of return to be filed. Check the
box for the form for which you are requesting
an extension. Check only one box. You must
file a separate Form 8868 for each return.
Line 1. The date that is entered on line 1
cannot be later than 3 months (6 months
for a section 501(c)(3) corporation required
to file Form 990-T) from the original due
date of the return.
Line 2. Short tax year. If you checked the
box for change in accounting period, you
must have applied for approval to change
the organization’s tax year unless certain
conditions have been met. See Form 1128,
Application To Adopt, Change, or Retain a
Tax Year; and Pub. 538, Accounting
Periods and Methods, for details.
Note. All filers must complete lines 3a, b,
and c, even if you are exempt from tax or
do not expect to have any tax liability.
Line 3a. See the organization’s tax return
and its instructions to estimate the amount
of tentative tax reduced by any
nonrefundable credits. If you expect this
amount to be zero, enter -0-.
Line 3c. Balance Due. Form 8868 does
not extend the time to pay tax. To avoid
interest and penalties, send the full balance
due with Form 8868.
Note. Be sure to see any deposit rules that
are in the instructions for the particular
form you are getting an extension for to
determine how payment must be made.

Part II. Additional (not
automatic) 3-Month
Extension
Only complete Part II if you are
applying for an additional (not
automatic) 3-month extension of
time to file the organization’s return. If you
have not already filed for an automatic
3-month extension (Part I of this form) you
may not file for an additional 3-month
extension.

STOP

Form 8868 (Rev. 12-2006)

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 the organization has a
P.O. box, show the box number instead of
the street address.
If the organization receives its mail in
care of a third party (such as an
accountant or an attorney), enter on the
street address line “C/O” followed by the
third party’s name and street address or
P.O. box.
If the address is outside the United
States or its possessions or territories, in
the space for “city or town, state, and ZIP
code,” enter the information in the
following order: city, province or state, and
country. Follow the country’s practice for
entering the postal code. Do not abbreviate
the country’s name.
If the organization’s mailing address has
changed since it filed its last return, use
Form 8822, Change of Address, to notify
the IRS of the change. A new address
shown on Form 8868 will not update your
record.
If you want the Notice To Applicant
returned to an address other than the one
entered here, please complete the
Alternate Mailing Address area at the
bottom of Part II.
Check type of return to be filed. Check
the box for the form for which you are
requesting an extension. Check only one
box. You must file a separate Form 8868
for each return.
Line 4. The date that is entered on line 4
cannot be later than 6 months from the
original due date of the return.
Line 6. Short tax year. If you checked the
box for change in accounting period, you
must have applied for approval to change
the organization’s tax year unless certain
conditions have been met. See Form 1128,
Application To Adopt, Change, or Retain a
Tax Year; and Pub. 538, Accounting
Periods and Methods, for details.
Line 7. For the IRS to grant the
organization an additional 3-month
extension of time for filing a return, the
organization must file an application on
time and an adequate explanation why the
return cannot be filed by the already
extended due date. Describe in detail the
reasons causing the additional delay in
filing the return. We cannot approve
applications that give incomplete reasons,
such as “illness” or “practitioner too busy,”
without adequate explanations.

Page

Generally, we will consider the
application based on the organization’s
efforts to fulfill the filing requirements,
rather than on the convenience of your tax
preparer. But, if your preparer is not able
to complete the return by the due date for
reasons beyond his or her control or, in
spite of reasonable efforts, the organization
is not able to get professional help in time
to file, the IRS will generally grant the
extension.
If a request for an extension is made for
no important reason but only to gain time,
we will deny both the extension request
and the 10-day grace period.
Caution. If an extension is granted and the
IRS later determines that the statements
made on this form are false and
misleading, the extension is null and void.
The organization will be subject to the late
filing penalty explained earlier.
Note. All filers must complete lines 8a, b,
and c, even if you are exempt from tax or
do not expect to have any tax liability.
Line 8a. See the specific form and form
instructions to estimate the amount of
tentative tax reduced by any nonrefundable
credits. If you expect this amount to be
zero, enter -0-.
Line 8c. Balance Due. Form 8868 does
not extend the time for paying tax. To
avoid further interest and penalties, send
the full balance due as soon as possible
with Form 8868.
Note. Be sure to see any deposit rules that
are in the instructions for the particular
form you are getting an extension for to
determine how payment must be made.
Signature. The person who signs this form
may be:
● A fiduciary, trustee, or an officer
representing the fiduciary or trustee of an
exempt trust filing Form 990, 990-EZ,
990-BL, 990-PF, 990-T, or 8870.
● A principal officer of a corporate
organization filing Form 990, 990-EZ,
990-PF, 990-T, 4720, 6069, or 8870.
● A foundation manager, trustee, or
disqualified person filing Form 990-BL or
4720 for their own liability.
● An individual filing Form 6069.
● A trustee or an officer representing the
trustee of a trust filing Form 1041-A or
5227.
● An attorney or certified public
accountant qualified to practice before the
IRS.

4

● A person enrolled to practice before the
IRS.
● A person holding a power of attorney.

Alternate Mailing Address
If you are applying for an additional (not
automatic) extension, complete the
Alternate Mailing Address area only if you
want a copy of the Notice To Applicant
returned to an address other than shown in
Part II. If this is the case, please enter the
address to which the copy should be sent.
Privacy Act and Paperwork Reduction
Act Notices. For Privacy Act Notices
regarding extensions of forms which may
be filed by individuals, see the separate
instructions for those forms. We ask for the
information on this form to carry out the
Internal Revenue laws of the United States.
You are required to give us the
information. We need it to ensure that you
are complying with these laws and to allow
us to figure and collect the right amount of
tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating
to a form or its instructions must be
retained as long as their contents may
become material in the administration of
any Internal Revenue law. Generally, tax
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:
Form 8868
Part I
Recordkeeping

Part II

5 hr., 30 min. 5 hr., 58 min.

Learning about
the law or the form
Preparing and sending
the form to the IRS

6 min.
11 min.

-05 min.

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-6406, Washington, DC 20224.
Do not send this form to this address.
Instead, see Where to file on page 3.