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3-month extension will be granted if you

an individual, a trust, estate,

Where To File

properly complete this form, file it, and

partnership, association, company, or

pay any balance due by the due date

corporation must sign the Form 4720

If you are located

Then use the

for Form 4720.

filed for these taxpayers.

following address

Form 8868 is also used to request

Also, a person with a valid power of

an additional extension of time to file;

attorney may sign for the organization,

however, these extensions are not

The United States

Department of the

foundation, manager, self-dealer,

Treasury

automatically granted.

donor, donor advisor, or related person.

Internal Revenue

Include a copy of the power of attorney

Name, Address, etc.

Service Center

with the return.

Ogden, UT

The name, address, and employer

Paid Preparer

84201-0027

identification number of the

Generally, anyone who is paid to

organization or entity should be the

prepare a tax return must sign the

A foreign country or Internal Revenue

same as shown on Form 990-PF, Form

return and fill in the blanks in the Paid

a U.S. possession

Service Center

5227, Form 990, Form 990-EZ, and

Preparer’s Use Only area of the return.

P.O. Box 409101

Schedule A (Form 990 or 990-EZ). If

Ogden, UT 84409

you are a self-dealer, donor, donor

The person required to sign the

advisor, related person, disqualified

return must:

•

person, or manager filing a separate

Complete the required preparer

When To File

Form 4720, enter your name, address,

information,

•

and taxpayer identification number in

Sign it in the space provided for the

Part I taxes. File Form 4720 by the

Part II-A.

preparer’s signature (a facsimilie

due date (not including extensions) for

signature is acceptable), and

Include the suite, room, or other unit

filing the organization’s Form 990-PF,

•

Give you a copy of the return for your

number after the street address.

Form 990, Form 990-EZ, or Form 5227.

records.

If you are not required to file any of

If the Post Office does not deliver

these forms, file Form 4720 by the 15th

mail to the street address, show the

Attachments

day of the 5th month after the entity’s

P.O. box number instead of the street

accounting period ends.

If you need more space, attach

address.

separate sheets showing the same

If the regular due date falls on a

If you want a third party (such as an

information in the same order as on the

Saturday, Sunday, or legal holiday, file

accountant or an attorney) to receive

printed form. Show the totals on the

by the next business day.

mail for the foundation or charity, enter

printed form.

on the street address line “C/O”

Affiliated group member. For

Enter the organization’s name and

followed by the third party’s name and

members of an affiliated group of

EIN on each sheet. Use sheets that are

street address or P.O. box.

organizations that have different tax

the same size as the form and indicate

years, and who are filing Form 4720 to

Signature and

clearly the line of the printed form to

report tax under section 4911, the tax

which the information relates.

year of the affiliated group is the

Verification

calendar year, unless all members of

Organizations Organized

If you are a manager, self-dealer,

the group elect under Regulations

disqualified person, donor, donor

section 56.4911-7(e)(5) to make a

or Created in a Foreign

advisor, or related person, you should

member’s year the group’s tax year.

sign only in the spaces that apply,

Country or U.S.

Part II taxes. If you are a manager,

whether you use the return of the

self-dealer, disqualified person, donor,

Possession

foundation or organization as your

donor advisor, or related person, owing

return, or file separately.

Report all amounts in U.S. currency

taxes under Chapter 41 or 42 and filing

If you are signing on behalf of the

(state conversion rate used) and give

a separate Form 4720, and your tax

foundation or organization and also

information in English. Report items in

year ends on the same date as the

because of personal tax liability, you

total, including amounts and

organization, you must file by the due

must sign twice. You sign:

transactions from both inside and

date for filing Form 990-PF, Form 5227,

outside the United States.

Form 990, or Form 990-EZ of the

1. On behalf of the foundation or

organization for which you owe tax. If

organization, and

Sections 4941 through 4945 and

your tax year ends on a date different

2. For your own personal tax

section 4955 do not apply to foreign

from that of the organization, or your

liability.

private foundations that receive

organization is not required to file a

substantially all of their support (other

For a corporation (or an association),

Form 990, Form 990-EZ, Form 990-PF,

than gross investment income) from

the form may be signed by one of the

or Form 5227, you must file a Form

sources outside the United States.

following: president, vice president,

4720 by the 15th day of the 5th month

These organizations must complete this

treasurer, assistant treasurer, chief

after your tax year ends.

form and file it in the same manner as

accounting officer, or other corporate

If the regular due date falls on a

other private foundations. However,

officer (such as tax officer).

Saturday, Sunday, or legal holiday, file

these organizations, as well as

For a partnership, the form may be

by the next business day.

foundation managers and self-dealers,

signed by a partner or partners

do not have to pay any tax that would

Extension

authorized to sign the partnership

otherwise be due on this return.

return.

If you cannot file Form 4720 by the due

Tax Payments

If the return is filed on behalf of a

date, you may request an automatic

trust, the authorized trustee(s) must

3-month extension of time to file by

Managers, self-dealers, disqualified

sign it.

using Form 8868, Application for

persons, donors, donor advisors, and

Extension of Time To File an Exempt

A receiver, trustee, or assignee

related persons, paying tax on the

Organization Return. The automatic

required to file any return on behalf of

organization’s Form 4720 must pay with

-3-

Form 4720 Instructions

Instructions For Form 4720 - Return Of Certain Excise Taxes On Charities And Other Persons - Department Of The Treasury - 2009 Page 3

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