Form 8868- part I and p 8868- part I and p Application for Extension of Time to File an Exempt Orga

Form

8868

(Rev. January 2013)

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.
Electronic filing (e-file). You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for
a corporation required to file Form 990-T), or an additional (not automatic) 3-month extension of time. You can electronically file Form
8868 to request an extension of time to file any of the forms listed in Part I or Part II with the exception of Form 8870, Information
Return for Transfers Associated With Certain Personal Benefit Contracts, which must be sent to the IRS in paper format (see
instructions). For more details on the electronic filing of this form, visit www.irs.gov/efile and click on e-file for Charities & Nonprofits.

Part I

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

A corporation 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.
Type or
print
File by the
due date for
filing your
return. See
instructions.

Name of exempt organization or other filer, see instructions.

Enter filer's identifying number, see instructions
Employer identification number (EIN) or

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

Social security number (SSN)

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

Enter the Return code for the return that this application is for (file a separate application for each return)
Application
Is For
Form 990 or Form 990-EZ
Form 990-BL
Form 4720 (individual)
Form 990-PF
Form 990-T (sec. 401(a) or 408(a) trust)
Form 990-T (trust other than above)

Return
Code
01
02
03
04
05
06

.

.

.

.

.

.

Application
Is For

Return
Code

Form 990-T (corporation)
Form 1041-A
Form 4720
Form 5227
Form 6069
Form 8870

07
08
09
10
11
12

• 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)
. If this is
. If it is for part of the group, check this box . . . . ▶
and attach
for the whole group, check this box
. . . ▶
a list with the names and EINs of all members the extension is for.
1
I request an automatic 3-month (6 months for a 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
If the tax year entered in line 1 is for less than 12 months, check reason:
Initial return
Final return
Change in accounting period
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.
3a $
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.
3b $
c Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using
EFTPS (Electronic Federal Tax Payment System). See instructions.
3c $

, 20

.

2

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. 1-2013)

Form 8868 (Rev. 1-2013)

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. Only file the original (no copies needed).

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

Name of exempt organization or other filer, see instructions.

Enter filer's identifying number, see instructions
Employer identification number (EIN) or

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

Social security number (SSN)

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

Enter the Return code for the return that this application is for (file a separate application for each return)
Application
Is For
Form 990 or Form 990-EZ
Form 990-BL
Form 4720 (individual)
Form 990-PF
Form 990-T (sec. 401(a) or 408(a) trust)
Form 990-T (trust other than above)

.

.

.

.

.

.

Return
Code

Application
Is For

Return
Code

01
02
03
04
05
06

Form 1041-A
Form 4720
Form 5227
Form 6069
Form 8870

08
09
10
11
12

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)
. If it is for part of the group, check this box . .
for the whole group, check this box
. . . ▶
list with the names and EINs of all members the extension is for.
4
5
6
7

8a

.

.

.

.

.

▶

.

I request an additional 3-month extension of time until
, 20
.
For calendar year
, or other tax year beginning
, 20
, and ending
If the tax year entered in line 5 is for less than 12 months, check reason:
Initial return
Final return
Change in accounting period
State in detail why you need the extension

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

.

. . . ▶
. If this is
and attach a

, 20

.

8a $

8b $
8c $

Signature and Verification must be completed for Part II only.
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 ▶
Form 8868 (Rev. 1-2013)

Form 8868 (Rev. 1-2013)

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

Future Developments
For the latest information about developments
related to Form 8868 and its instructions, such
as legislation enacted after they were published,
go to www.irs.gov/form8868.

What's New
Identifying number. We have added a box for
individuals who file this form. These users must
enter their social security number, as indicated
on this form. All other users must enter their
federal employer identification number. Do not
fill in both boxes.

Reminders
Changes to Form 8868. A Return Code is
assigned to each return type in lieu of
checkboxes. Enter the Return Code of the form
this application pertains to in the Return Code
Box.
Electronic Filing (e-file). Effective January 2011,
Form 8868 can be filed electronically to request
either the Part I, automatic 3-month extension (6
months for a corporation required to file Form
990-T) or Part II, additional (not automatic) 3month extension. Electronic filing can be used to
request an extension of time to file each of the
forms listed in both Parts I and II with the
exception of Form 8870 which must be sent in
paper format to the address below.
You cannot use Form 8868 to
extend the due date of Form 990-N.

!
▲
CAUTION

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 3month extension of time (6 months for a
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 3month 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. Only file the
original form with the IRS (no copies needed).
The automatic 3-month extension (6 months
for a 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

Page

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. If you do not file electronically,
send the application to:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0045
Form 8870 must be sent in paper format to the
address above.
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).
Each Form 8868 filer who owes taxes for the
year should file their own Form 8868, and pay
only their share of the total tax liability due.
Also, black lung benefit trusts, their trustees,
and any disqualified persons filing Form 990-BL
must each file separate Forms 8868.
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,
address, 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 ½
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.

3

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 corporation required to file Form 990-T) to file
the organization’s return.

TIP

The automatic 6-month extension
applies only to Form 990-T filed by
a corporation.

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.
Name of exempt organization or other filer.
The filer may be an exempt organization, a nonexempt organization (e.g., a disqualified person
or a foundation manager trustee), or an
individual. The typical filer will be an exempt
organization. Certain filers may not be an exempt
organization. For example, Form 4720 filers may
be one of the other entities listed above.
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.
Enter the Return Code for the type of return to
be filed. Enter the appropriate Return Code in
the box to indicate the type of return for which
you are requesting an extension. Enter only one
Return Code. You must file a separate Form
8868 for each return.
Exempt organizations such as corporations,
private foundations, and trusts must enter their
federal employer identification number.
Individuals must enter their social security
number.
Filers should only fill in one box.

!
▲
CAUTION

Line 1. The date that is entered on line 1 cannot
be later than 3 months (6 months for a
corporation required to file Form 990-T) from the
original due date of the return.

Form 8868 (Rev. 1-2013)

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.
No signature is required when applying for an
extension of time to file under Part I.

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.
Name of exempt organization or other filer.
The filer may be an exempt organization, a nonexempt organization (e.g., a disqualified person
or a foundation manager trustee), or an
individual. The typical filer will be an exempt
organization. Certain filers may not be an exempt
organization. For example, Form 4720 filers may
be one of the other entities listed above.
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.
Enter the Return Code for the type of return to
be filed. Enter the appropriate Return Code in
the box to indicate the type of return for which
you are requesting an extension. Enter only one
Return Code. You must file a separate Form
8868 for each return.
Exempt organizations such as corporations,
private foundations, and trusts must enter their
federal employer identification number.
Individuals must enter their social security
number.

Page

!
▲

Filers should only fill in one box.

CAUTION

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.
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. When applying for an extension of
time to file under Part II, a signature is required.
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.

4

• 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.
• A person enrolled to practice before the IRS.
• A person holding a power of attorney.
Privacy Act and Paperwork Reduction Act
Notice. We ask for the information on this form
to carry out the Internal Revenue laws of the
United States. We use this information to record
applications for extensions of time to file certain
information returns and, in the case of nonautomatic extensions, to determine whether to
grant the applications. You are not required to
seek an extension of time to file these returns;
however, if you want an extension of time,
sections 6001, 6081, and 6109 and their
regulations require you to provide this
information. Failure to provide the requested
information may delay or prevent the processing
or granting of your application; providing false
information may subject you to penalties.
We may disclose this information to the
Department of Justice for civil and criminal
litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and
possessions for use in administering their tax
laws. We may also disclose this information to
other countries under a tax treaty, to federal and
state agencies to enforce nontax criminal laws,
or to federal law enforcement and intelligence
agencies to combat terrorism.
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.
If you fail to provide this information in a timely
manner or provide incomplete or false
information, you may be liable for penalties and
interest.
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
Learning about
the law or the form

Part II

4 hr., 46 min. 5 hr., 15 min.
6 min.

-0-

Preparing and sending
the form to the IRS
10 min.

5 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:M:S, 1111
Constitution Ave. NW, IR-6526, Washington, DC
20224. Do not send this form to this address.
Instead, see Where to file above.