Form 8868 - Application For Extension Of Time To File An Exempt Organization Return Page 4
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Form 8868 (Rev. 1-2013)
Page
Line 2. Short tax year. If you checked the box
Filers should only fill in one box.
• A trustee or an officer representing the trustee
▲
!
for change in accounting period, you must have
of a trust filing Form 1041-A or 5227.
applied for approval to change the organization’s
• An attorney or certified public accountant
tax year unless certain conditions have been
qualified to practice before the IRS.
CAUTION
met. See Form 1128, Application To Adopt,
Line 4. The date that is entered on line 4 cannot
• A person enrolled to practice before the IRS.
Change, or Retain a Tax Year; and Pub. 538,
be later than 6 months from the original due date
Accounting Periods and Methods, for details.
• A person holding a power of attorney.
of the return.
Note. All filers must complete lines 3a, b, and c,
Line 6. Short tax year. If you checked the box
even if you are exempt from tax or do not expect
Privacy Act and Paperwork Reduction Act
for change in accounting period, you must have
to have any tax liability.
Notice. We ask for the information on this form
applied for approval to change the organization’s
to carry out the Internal Revenue laws of the
Line 3a. See the organization’s tax return and its
tax year unless certain conditions have been
United States. We use this information to record
instructions to estimate the amount of tentative
met. See Form 1128, Application To Adopt,
applications for extensions of time to file certain
tax reduced by any nonrefundable credits. If you
Change, or Retain a Tax Year; and Pub. 538,
information returns and, in the case of non-
expect this amount to be zero, enter -0-.
Accounting Periods and Methods, for details.
automatic extensions, to determine whether to
Line 3c. Balance Due. Form 8868 does not
Line 7. For the IRS to grant the organization an
grant the applications. You are not required to
extend the time to pay tax. To avoid interest and
additional 3-month extension of time for filing a
seek an extension of time to file these returns;
penalties, send the full balance due with Form
return, the organization must file an application
however, if you want an extension of time,
8868.
on time and an adequate explanation why the
sections 6001, 6081, and 6109 and their
Note. Be sure to see any deposit rules that are in
return cannot be filed by the already extended
regulations require you to provide this
the instructions for the particular form you are
due date. Describe in detail the reasons causing
information. Failure to provide the requested
getting an extension for to determine how
the additional delay in filing the return. We
information may delay or prevent the processing
payment must be made.
cannot approve applications that give incomplete
or granting of your application; providing false
reasons, such as “illness” or “practitioner too
information may subject you to penalties.
No signature is required when applying for an
busy,” without adequate explanations.
extension of time to file under Part I.
We may disclose this information to the
Generally, we will consider the application
Department of Justice for civil and criminal
Part II. Additional (Not Automatic)
based on the organization’s efforts to fulfill the
litigation, and to cities, states, the District of
3-Month Extension
filing requirements, rather than on the
Columbia, and U.S. commonwealths and
convenience of your tax preparer. But, if your
possessions for use in administering their tax
Only complete Part II if you are
preparer is not able to complete the return by the
laws. We may also disclose this information to
applying for an additional (not
due date for reasons beyond his or her control
other countries under a tax treaty, to federal and
automatic) 3-month extension of time
or, in spite of reasonable efforts, the organization
state agencies to enforce nontax criminal laws,
to file the organization’s return. If you
is not able to get professional help in time to file,
or to federal law enforcement and intelligence
have not already filed for an automatic 3-month
the IRS will generally grant the extension.
agencies to combat terrorism.
extension (Part I of this form), you may not file for
If a request for an extension is made for no
You are not required to provide the
an additional 3-month extension.
important reason but only to gain time, we will
information requested on a form that is subject to
Name of exempt organization or other filer.
deny both the extension request and the 10-day
the Paperwork Reduction Act unless the form
The filer may be an exempt organization, a non-
grace period.
displays a valid OMB control number. Books or
exempt organization (e.g., a disqualified person
records relating to a form or its instructions must
Caution. If an extension is granted and the IRS
or a foundation manager trustee), or an
be retained as long as their contents may
later determines that the statements made on
individual. The typical filer will be an exempt
become material in the administration of any
this form are false and misleading, the extension
organization. Certain filers may not be an exempt
Internal Revenue law. Generally, tax returns and
is null and void. The organization will be subject
organization. For example, Form 4720 filers may
return information are confidential, as required by
to the late filing penalty explained earlier.
be one of the other entities listed above.
section 6103.
Note. All filers must complete lines 8a, b, and c,
Address. Include the suite, room, or other unit
If you fail to provide this information in a timely
even if you are exempt from tax or do not expect
number after the street address. If the Post
manner or provide incomplete or false
to have any tax liability.
Office does not deliver mail to the street address
information, you may be liable for penalties and
Line 8a. See the specific form and form
and the organization has a P.O. box, show the
interest.
box number instead of the street address.
instructions to estimate the amount of tentative
The time needed to complete and file this form
tax reduced by any nonrefundable credits. If you
If the organization receives its mail in care of a
will vary depending on individual circumstances.
expect this amount to be zero, enter -0-.
third party (such as an accountant or an
The estimated average time is:
Line 8c. Balance Due. Form 8868 does not
attorney), enter on the street address line “C/O”
Form 8868
followed by the third party’s name and street
extend the time for paying tax. To avoid further
address or P.O. box.
interest and penalties, send the full balance due
Part I
Part II
as soon as possible with Form 8868.
If the address is outside the United States or
Recordkeeping
4 hr., 46 min. 5 hr., 15 min.
Note. Be sure to see any deposit rules that are in
its possessions or territories, in the space for
“city or town, state, and ZIP code,” enter the
the instructions for the particular form you are
Learning about
information in the following order: city, province
getting an extension for to determine how
the law or the form
6 min.
-0-
payment must be made.
or state, and country. Follow the country’s
practice for entering the postal code. Do not
Preparing and sending
Signature. When applying for an extension of
abbreviate the country’s name.
the form to the IRS
10 min.
5 min.
time to file under Part II, a signature is required.
The person who signs this form may be:
If the organization’s mailing address has
If you have comments concerning the
changed since it filed its last return, use Form
• A fiduciary, trustee, or an officer representing
accuracy of these time estimates or suggestions
8822, Change of Address, to notify the IRS of the
the fiduciary or trustee of an exempt trust filing
for making this form simpler, we would be happy
change. A new address shown on Form 8868 will
Form 990, 990-EZ, 990-BL, 990-PF, 990-T, or
to hear from you. You can write to the Internal
not update your record.
8870.
Revenue Service, Tax Products Coordinating
Enter the Return Code for the type of return to
Committee, SE:W:CAR:MP:T:M:S, 1111
• A principal officer of a corporate organization
be filed. Enter the appropriate Return Code in
Constitution Ave. NW, IR-6526, Washington, DC
filing Form 990, 990-EZ, 990-PF, 990-T, 4720,
the box to indicate the type of return for which
20224. Do not send this form to this address.
6069, or 8870.
you are requesting an extension. Enter only one
Instead, see Where to file above.
• A foundation manager, trustee, or disqualified
Return Code. You must file a separate Form
person filing Form 990-BL or 4720 for their own
8868 for each return.
liability.
Exempt organizations such as corporations,
• An individual filing Form 6069.
private foundations, and trusts must enter their
federal employer identification number.
Individuals must enter their social security
number.
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