Application for Extension of Time to File an Exempt Organization Return (Form-8868)

Forms and Documents

Document Name	Status
Form 8868 Application for Extension of Time To File an Exempt Org. Return (Part I) Form	Modified
Form 8868 Application For Extension of Time To File an Exempt Org. Return (Part II) Form and Instruction	New
Supp. Stmnt. 8868.doc Supporting Statement A	2010-06-02
Part III Altern Mail Address brdn_busi.pdf Supplementary Document	2010-05-14
Part II Addit'l 3-Mo. Exten brdn_busi Supplementary Document	2010-05-14
Part I Automatic 3-Mo. Exten brdn_busi.PDF Supplementary Document	2010-05-14

IC Document Collections

IC ID	Document Title	Status
41067	Application for Extension of Time To File an Exempt Org. Return (Part I) Form	Modified
192899	Application For Extension of Time To File an Exempt Org. Return (Part II) Form and Instruction	New

ICR Details

OMB Control No: 1545-1709	ICR Reference No: 201005-1545-034
Status: Historical Active	Previous ICR Reference No: 200704-1545-005
Agency/Subagency: TREAS/IRS	Agency Tracking No: EC-1709-034
Title: Application for Extension of Time to File an Exempt Organization Return (Form-8868)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 09/20/2010
	Date Received in OIRA: 07/26/2010
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2013	36 Months From Approved	09/30/2010
Responses	248,932	0	248,932
Time Burden (Hours)	1,291,497	0	1,453,638
Cost Burden (Dollars)	0	0	0

---

Abstract: 26 USC Section 6081 of the Internal Revenue Code grants a reasonable extension of time for filing any return. This form is used by fiduciaries and certain exempt organizations, to request an extension of time to file their returns. The information is used to determine whether the extension should be granted.

---

Authorizing Statute(s): US Code: 26 USC 6081 Name of Law: Extension of time for filing returns
  

Citations for New Statutory Requirements: US Code: 26 USC 6081 Name of Law: Extension of time for filing returns

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 11631	03/11/2010
30-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 42482	07/21/2010
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Application For Extension of Time To File an Exempt Org. Return (Part II)	8868	Application for Extension of Time To File an Exempt Organization Return (Part II & Inst.)
Application for Extension of Time To File an Exempt Org. Return (Part I)	8868	Application for Extension of Time To File an Exempt Org. Return (Part I)

---

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	248,932	248,932	0	110,004	-110,004	0
Annual Time Burden (Hours)	1,291,497	1,453,638	0	588,521	-750,662	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: In compliance with Reform Act of 1998, forms can now be filed electronically for all Exempt Organization and form lists form code numbers applicable to each type of EO applying for extension, in lieu of checkboxes.

---

Annual Cost to Federal Government: $5,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

---

Common Form ICR:  No

---

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 07/26/2010

---