Form 8868 Application for Automatic Extension of Time to File an E

Form

8868

(Rev. January 2017)
Department of the Treasury
Internal Revenue Service

Application for Automatic Extension of Time To File an
Exempt Organization Return

OMB No. 1545-1709

File a separate application for each return.
Information about Form 8868 and its instructions is at www.irs.gov/form8868.
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Electronic filing (e-file). You can electronically file Form 8868 to request a 6-month automatic extension of time to file any of the
forms listed below with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit
Contracts, for which an extension request 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, click on Charities & Non-Profits, and click on e-file for Charities and Non-Profits.

Automatic 6-Month Extension of Time. Only submit original (no copies needed).
All corporations required to file an income tax return other than Form 990-T (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

Return
Code

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)

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Application
Is For

Return
Code

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

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• 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
. . . ▶
a list with the names and EINs of all members the extension is for.
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I request an automatic 6-month extension of time until

, 20

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.

.

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. . .
. If this is
and attach

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, to file the exempt organization return

for the organization named above. The extension is for the organization’s return for:
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calendar year 20
tax year beginning

or
, 20

, and ending

, 20

.

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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 Forms 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 Forms 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 $
Caution: If you are going to make an electronic funds withdrawal (direct debit) 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. 1-2017)

Form 8868 (Rev. 1-2017)

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
There is now an automatic 6-month
extension of time to file instead of the
previous 3-month automatic extension
and subsequent request for an additional
3-month extension. The form and
instructions have been revised
accordingly.
If an organization has not filed the
required Form 990 series for three
consecutive years, and if the due date
(or extended due date) of the third year's
filing has passed, the tax-exempt status
will be revoked to the original filing date.
If you have received an approved
extension from the IRS for filing your
return, and have not filed your return
with the IRS for 3 years (including during
the approved extension period), please
go to Automatic Revocation of
Exemption at www.irs.gov/charities-nonprofits/automatic-revocation-ofexemption for details on revocation and
reinstatement for an exempt
organization.

Reminders
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.
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). Electronic filing
can be used to request an extension of
time to file each of the forms listed
above with the exception of Form 8870,
applications for the extension of which
must be sent in paper format to the
address below.
If you are going to make an
electronic funds withdrawal
(direct debit) with this Form
CAUTION 8868, see Form 8453-EO or
Form 8879-EO for payment instructions.

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Purpose of Form
Form 8868 is used by an exempt
organization to request an automatic 6month extension of time to file its return.

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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 this form to apply for an
automatic 6-month extension of time to
file an organization’s return, and submit
the original form to the IRS (no copies
are needed).
The automatic 6-month extension 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.
You cannot use Form 8868 to
extend the due date of Form
990-N.

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CAUTION

An organization will only be allowed an
extension of 6 months for a return for a
tax year.

When To File
File Form 8868 by the due date of the
return for which you are requesting an
extension.

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.

Filing Information
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 its own Form
8868, and pay only its 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. Enter the applicable Return
Code and enter the Group Exemption
Number (GEN) on the line provided.
Check the applicable box to indicate
whether the application applies to the
whole group or part of the group. If the

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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 regular 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.
Reasonable cause determinations. If
you receive a notice about penalties after
you file your return, send an explanation
and we will determine if you meet
reasonable cause criteria. Do not attach
an explanation when you file your return.
Explanations attached to the return at
the time of filing will not be considered.
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 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.
Reasonable cause determinations. If
you receive a notice about penalties after
you file your return, send an explanation
and we will determine if you meet
reasonable cause criteria. Do not attach
an explanation when you file your return.
Explanations attached to the return at
the time of filing will not be considered.
Different late filing penalties apply to
information returns. See the specific
form instructions for details.

Tax Payments
General rule. Except as provided in the
“Special payment option for small
foundations” below, each tax-exempt
organization must make all federal tax
deposits (including excise and income
taxes) electronically. You can use the
Electronic Funds Tax Payment System
(EFTPS) to make federal tax deposits. If
you do not wish to use EFTPS, you can
make arrangements through your tax
professional, financial institution, payroll
service, or other trusted third party to
make deposits on your behalf.

Form 8868 (Rev. 1-2017)

EFTPS is a free service provided by
the Department of the Treasury. If you
choose to use a tax professional,
financial institution, payroll service, or
other third party to make federal tax
deposits on your behalf, you may be
charged a fee for this service.
Visit www.eftps.gov, or call
1-800-555-4477 for information about
EFTPS. Additional information about
EFTPS is also available in Pub. 966,
Electronic Federal Tax Payment System:
A Guide to Getting Started.
Special payment option for small
foundations. A private foundation that
meets all of the requirements set forth
below may submit its section 4940 tax
by check or money order, payable to the
United States Treasury, with Form 8868.
This option is available only if the
foundation meets all of the following
requirements.
1. The tax based on investment income
shown on Part VI, line 5 of the
organization’s Form 990-PF is less than
$500,
2. The amount entered on line 3a of
Form 8868 must be less than $500, and
3. The payment must be the full balance
due.
Be sure to write the fiscal or calendar
year, “Form 8868”, and the foundation’s
name, address, and EIN on the check or
money order.
Foreign organizations should
see the appropriate form
instructions for balances due
CAUTION with an extension.

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Specific Instructions
TIP

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

Name of exempt organization or other
filer. The filer may be an exempt
organization, a nonexempt organization
(for example, 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.

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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.

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CAUTION

Line 1. The date that is entered on line 1
cannot be later than 6 months from the
original due date of the return.
Line 2. 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 by the original due date of
the return.
For information on EFTPS, see Tax
Payments, above.
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 for this form.

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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
the returns listed in Form 8868. 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
Recordkeeping . . . . 3 hr., 21 min.
Learning about
the law or the form. . . . . 24 min.
Preparing and sending
the form to the IRS . . . . 28 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 send your comments to
the Internal Revenue Service, Tax Forms
and Publications Division, 1111
Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send this
form to this address. Instead, see Where
To File, earlier.