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Where To File

pay any balance due by the due date

corporation must sign the Form 4720

for Form 4720.

filed for these taxpayers.

Also, a person with a valid power of

Form 8868 is also used to request

If you are located

Then use the

an additional extension of time to file;

attorney may sign for the organization,

following address

however, these extensions are not

foundation, manager, self-dealer,

automatically granted.

donor, donor advisor, or related person.

The United States

Department of the

Include a copy of the power of attorney

Treasury

Name, Address, etc.

with the return.

Internal Revenue

Service Center

The name, address, and employer

Paid Preparer

Ogden, UT

identification number of the

Generally, anyone who is paid to

84201-0027

organization or entity should be the

prepare a tax return must sign the

same as shown on Form 990-PF, Form

return and fill in the blanks in the Paid

5227, Form 990, Form 990-EZ, and

A foreign country or Internal Revenue

Preparer Use Only area of the return.

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

a U.S. possession

Service Center

The person required to sign the

you are a self-dealer, donor, donor

P.O. Box 409101

return must:

advisor, related person, disqualified

Ogden, UT 84409

•

person, or manager filing a separate

Complete the required preparer

information,

Form 4720, enter your name, address,

•

When To File

and taxpayer identification number in

Sign it in the space provided for the

preparer’s signature (a facsimilie

Part II-A.

Part I taxes. File Form 4720 by the

signature is acceptable), and

Include the suite, room, or other unit

•

due date (not including extensions) for

Give you a copy of the return for your

number after the street address.

filing the organization’s Form 990-PF,

records.

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

If the Post Office does not deliver

Attachments

If you are not required to file any of

mail to the street address, show the

these forms, file Form 4720 by the 15th

P.O. box number instead of the street

If you need more space, attach

day of the 5th month after the entity’s

address.

separate sheets showing the same

accounting period ends.

If you want a third party (such as an

information in the same order as on the

If the regular due date falls on a

accountant or an attorney) to receive

printed form. Show the totals on the

Saturday, Sunday, or legal holiday, file

mail for the foundation or charity, enter

printed form.

by the next business day.

on the street address line “C/O”

Enter the organization’s name and

Affiliated group member. For

followed by the third party’s name and

EIN on each sheet. Use sheets that are

members of an affiliated group of

street address or P.O. box.

the same size as the form and indicate

organizations that have different tax

clearly the line of the printed form to

Signature and

years, and who are filing Form 4720 to

which the information relates.

report tax under section 4911, the tax

Verification

year of the affiliated group is the

Organizations Organized

calendar year, unless all members of

If you are a manager, self-dealer,

the group elect under Regulations

or Created in a Foreign

disqualified person, donor, donor

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

advisor, or related person, you should

Country or U.S.

member’s year the group’s tax year.

sign only in the spaces that apply,

whether you use the return of the

Part II taxes. If you are a manager,

Possession

foundation or organization as your

self-dealer, disqualified person, donor,

Report all amounts in U.S. currency

return, or file separately.

donor advisor, or related person, owing

(state conversion rate used) and give

taxes under Chapter 41 or 42 and filing

If you are signing on behalf of the

information in English. Report items in

a separate Form 4720, and your tax

foundation or organization and also

total, including amounts and

year ends on the same date as the

because of personal tax liability, you

transactions from both inside and

organization, you must file by the due

must sign twice. You sign:

outside the United States.

date for filing Form 990-PF, Form 5227,

1. On behalf of the foundation or

Form 990, or Form 990-EZ of the

Sections 4941 through 4945 and

organization, and

organization for which you owe tax. If

section 4955 do not apply to foreign

2. For your own personal tax

your tax year ends on a date different

private foundations that receive

liability.

from that of the organization, or your

substantially all of their support (other

organization is not required to file a

than gross investment income) from

For a corporation (or an association),

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

sources outside the United States.

the form may be signed by one of the

or Form 5227, you must file a Form

These organizations must complete this

following: president, vice president,

4720 by the 15th day of the 5th month

form and file it in the same manner as

treasurer, assistant treasurer, chief

after your tax year ends.

other private foundations. However,

accounting officer, or other corporate

these organizations, as well as

If the regular due date falls on a

officer (such as tax officer).

foundation managers and self-dealers,

Saturday, Sunday, or legal holiday, file

For a partnership, the form may be

do not have to pay any tax that would

by the next business day.

signed by a partner or partners

otherwise be due on this return.

authorized to sign the partnership

Extension

return.

Tax Payments

If you cannot file Form 4720 by the due

If the return is filed on behalf of a

date, you may request an automatic

Managers, self-dealers, disqualified

trust, the authorized trustee(s) must

3-month extension of time to file by

persons, donors, donor advisors, and

sign it.

using Form 8868, Application for

related persons, paying tax on the

Extension of Time To File an Exempt

A receiver, trustee, or assignee

organization’s Form 4720 must pay with

Organization Return. The automatic

required to file any return on behalf of

the return the tax that applies to them

3-month extension will be granted if you

an individual, a trust, estate,

as shown in Part II-A, page 1.

properly complete this form, file it, and

partnership, association, company, or

Managers, self-dealers, disqualified

-3-

Form 4720 Instructions

Instructions For Form 4720 - Instructions For Return Of Certain Excise Taxes - Department Of The Treasury - 2010 Page 3

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