Form 8868 - Application For Automatic Extension Of Time To File An Exempt Organization Return Page 2
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Form 8868 (Rev. 1-2017)
Page
General Instructions
Also, the trustee of a trust required to
extension is not for all the organizations
file Form 1041-A or Form 5227 must use
that are part of the group, you must
Section references are to the Internal
Form 8868 to request an extension of
attach a schedule to Form 8868 showing
Revenue Code unless otherwise noted.
time to file those returns. These
the name, address, and employer
identification number of each
instructions apply to such trusts unless
Future Developments
the context clearly requires otherwise.
organization that is included in this
request for an extension.
For the latest information about
Use this form to apply for an
developments related to Form 8868 and
Interest. Interest will be charged on any
automatic 6-month extension of time to
its instructions, such as legislation
file an organization’s return, and submit
tax not paid by the regular due date of
enacted after they were published, go to
the original form to the IRS (no copies
the return from the regular due date until
are needed).
the tax is paid. It will be charged even if
the organization has been granted an
What's New
The automatic 6-month extension will
extension or has shown reasonable
be granted if you properly complete this
cause for not paying on time.
There is now an automatic 6-month
form, file it, and pay any balance due on
extension of time to file instead of the
line 3c by the due date for the return for
Late payment penalty. Generally, a
previous 3-month automatic extension
penalty of ½ of 1% of any tax not paid
which the extension applies.
and subsequent request for an additional
by the due date is charged for each
You cannot use Form 8868 to
▲
3-month extension. The form and
!
month or part of a month that the tax
extend the due date of Form
instructions have been revised
remains unpaid. The penalty cannot
990-N.
accordingly.
exceed 25% of the amount due. The
CAUTION
penalty will not be charged if you can
If an organization has not filed the
An organization will only be allowed an
show reasonable cause for not paying
required Form 990 series for three
extension of 6 months for a return for a
on time.
consecutive years, and if the due date
tax year.
(or extended due date) of the third year's
Reasonable cause determinations. If
When To File
filing has passed, the tax-exempt status
you receive a notice about penalties after
will be revoked to the original filing date.
you file your return, send an explanation
File Form 8868 by the due date of the
If you have received an approved
and we will determine if you meet
return for which you are requesting an
extension from the IRS for filing your
reasonable cause criteria. Do not attach
extension.
return, and have not filed your return
an explanation when you file your return.
with the IRS for 3 years (including during
Where To File
Explanations attached to the return at
the approved extension period), please
the time of filing will not be considered.
If you do not file electronically, send the
go to Automatic Revocation of
If you receive an extension of time to
application to:
Exemption at
file, you will not be charged a late
profits/automatic-revocation-of-
Department of the Treasury
payment penalty if (a) the tax shown on
exemption for details on revocation and
Internal Revenue Service Center
line 3a (or the amount of tax paid by the
reinstatement for an exempt
Ogden, UT 84201-0045
regular due date of the return) is at least
organization.
Form 8870 must be sent in paper
90% of the tax shown on the return, and
format to the address above.
Reminders
(b) you pay the balance due shown on
the return by the extended due date.
Do not file for an extension of time by
Identifying number. We have added a
attaching Form 8868 to the exempt
Late filing penalty. A penalty is charged
box for individuals who file this form.
organization’s return when it is filed.
if the return is filed after the due date
These users must enter their social
(including extensions) unless you can
Filing Information
security number, as indicated on this
show reasonable cause for not filing on
form. All other users must enter their
time.
No blanket requests. File a separate
federal employer identification number.
Form 8868 for each return for which you
Reasonable cause determinations. If
Do not fill in both boxes.
are requesting an automatic extension of
you receive a notice about penalties after
Changes to Form 8868. A Return Code
time to file. This extension will apply only
you file your return, send an explanation
is assigned to each return type in lieu of
to the specific return checked. It does
and we will determine if you meet
checkboxes. Enter the Return Code of
not extend the time for filing any related
reasonable cause criteria. Do not attach
the form this application pertains to in
returns. For example, an extension of
an explanation when you file your return.
the Return Code Box.
time for filing a private foundation return
Explanations attached to the return at
Electronic filing (e-file). Electronic filing
will not apply to the return of certain
the time of filing will not be considered.
can be used to request an extension of
excise taxes on charities (Form 4720).
Different late filing penalties apply to
time to file each of the forms listed
Each Form 8868 filer who owes taxes
information returns. See the specific
above with the exception of Form 8870,
for the year should file its own Form
form instructions for details.
applications for the extension of which
8868, and pay only its share of the total
must be sent in paper format to the
Tax Payments
tax liability due.
address below.
Also, black lung benefit trusts, their
General rule. Except as provided in the
If you are going to make an
▲
trustees, and any disqualified persons
!
“Special payment option for small
electronic funds withdrawal
filing Form 990-BL must each file
foundations” below, each tax-exempt
(direct debit) with this Form
separate Forms 8868.
organization must make all federal tax
CAUTION
8868, see Form 8453-EO or
deposits (including excise and income
Exempt Organization Group
Form 8879-EO for payment instructions.
taxes) electronically. You can use the
Returns. A central organization may
Purpose of Form
Electronic Funds Tax Payment System
apply for an extension of time to file a
(EFTPS) to make federal tax deposits. If
group return. Enter the applicable Return
Form 8868 is used by an exempt
you do not wish to use EFTPS, you can
Code and enter the Group Exemption
organization to request an automatic 6-
make arrangements through your tax
Number (GEN) on the line provided.
month extension of time to file its return.
professional, financial institution, payroll
Check the applicable box to indicate
service, or other trusted third party to
whether the application applies to the
make deposits on your behalf.
whole group or part of the group. If the
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