Form 8868 - Utah Application For Extension Of Time To File An Exempt Organization Return Page 3
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Form 8868 (Rev. 1-2014)
Page
General Instructions
extension, by the extended due date of the
an income tax return filed more than 60 days
return. When requesting an additional extension
late, the minimum penalty is $100 or the balance
Section references are to the Internal Revenue
of time to file, file Form 8868 early so that if your
of the tax due on the return, whichever is smaller.
Code unless otherwise noted.
request is denied you can still file your return on
Reasonable cause determinations. If you
time.
Future Developments
receive a notice about penalties after you file
Where To File
your return, send an explanation and we will
For the latest information about developments
determine if you meet reasonable cause criteria.
related to Form 8868 and its instructions, such
If you do not file electronically, send the
Do not attach an explanation when you file your
as legislation enacted after they were published,
application to:
return. Explanations attached to the return at the
go to
Department of the Treasury
time of filing will not be considered.
Internal Revenue Service Center
Reminders
Ogden, UT 84201-0045
Different late filing penalties apply to
Identifying number. We have added a box for
information returns. See the specific form
Form 8870 must be sent in paper format to the
individuals who file this form. These users must
instructions for details.
address above.
enter their social security number, as indicated
Tax Payments
Do not file for an extension of time by
on this form. All other users must enter their
attaching Form 8868 to the exempt
federal employer identification number. Do not
The exempt organization must use electronic
organization’s return when it is filed.
fill in both boxes.
funds transfers to make all federal tax deposits,
Changes to Form 8868. A Return Code is
Filing Information
including excise and income taxes. Forms 8109,
assigned to each return type in lieu of
Federal Tax Deposit Coupon, and 8109-B, FTD
No blanket requests. File a separate Form
checkboxes. Enter the Return Code of the form
Deposit Form (Over The Counter Version), can no
8868 for each return for which you are
this application pertains to in the Return Code
longer be used to make federal tax deposits.
requesting an automatic extension of time to file.
Box.
Generally, electronic funds transfers are made
This extension will apply only to the specific
Electronic Filing (e-file). Effective January 2011,
using the Electronic Federal Tax Payment
return checked. It does not extend the time for
Form 8868 can be filed electronically to request
filing any related returns. For example, an
System (EFTPS). EFTPS is a free service
either the Part I, automatic 3-month extension (6
extension of time for filing a private foundation
provided by the Department of the Treasury.
months for a corporation required to file Form
return will not apply to the return of certain
To get more information about EFTPS or to
990-T) or Part II, additional (not automatic) 3-
excise taxes on charities (Form 4720).
enroll in EFTPS, visit or call
month extension. Electronic filing can be used to
Each Form 8868 filer who owes taxes for the
request an extension of time to file each of the
1-800-555-4477. Additional information about
year should file their own Form 8868, and pay
forms listed in both Parts I and II with the
EFTPS is also available in Publication 966, The
only their share of the total tax liability due.
exception of Form 8870 which must be sent in
Secure Way to Pay Your Federal Taxes.
paper format to the address below.
Also, black lung benefit trusts, their trustees,
If the exempt organization does not want to
and any disqualified persons filing Form 990-BL
If you are going to make an
▲
use EFTPS, it can arrange for its tax professional,
!
must each file separate Forms 8868.
electronic funds withdrawal (direct
financial institution, payroll service, or other
debit) with this Form 8868, see
Exempt Organization Group Returns.
trusted third party to make deposits on its behalf.
Form 8453-EO or Form 8879-EO
A central organization may apply for an
CAUTION
Services provided by a tax professional, financial
for payment instructions.
extension of time to file a group return.
institution, payroll service, or other third party
Complete and check the appropriate box and
Purpose of Form
may have a fee.
enter the Group Exemption Number (GEN) after
the area titled “Check type of return to be filed.”
Special Payment Option for Small
Form 8868 is used by an exempt organization to
If the extension is not for all the organizations
request an automatic 3-month extension of time
Foundations
that are part of the group, you must attach a
(6 months for a corporation required to file Form
schedule to Form 8868 showing the name,
990-T) to file its return and also to apply for an
A private foundation may enclose a check or
address, and employer identification number of
additional (not automatic) 3-month extension if
money order payable to the United States
each organization that is included in this request
the original 3-month extension was not enough
Treasury with Form 8868, if it meets all of the
for an extension.
time. You cannot apply for both the automatic 3-
following requirements:
month extension and the additional (not
Interest. Interest will be charged on any tax not
1. The foundation must not be required to use
automatic)
3-month extension at the same
paid by the regular due date of the return from
EFTPS,
time.
the due date until the tax is paid. It will be
2. The amount entered on line 3a of Part I or line
charged even if the organization has been
Also, the trustee of a trust required to file Form
8a of Part II of Form 8868 must be less than
granted an extension or has shown reasonable
1041-A or Form 5227 must use Form 8868 to
$500, and
cause for not paying on time.
request an extension of time to file those returns.
These instructions apply to such trusts unless
3. The payment must be the full balance due.
Late payment penalty. Generally, a penalty of ½
the context clearly requires otherwise.
of 1% of any tax not paid by the due date is
Be sure to write the fiscal or calendar year and
charged for each month or part of a month that
Use Part I to apply for an automatic 3-month
“Form 8868” and the foundation’s name,
the tax remains unpaid. The penalty cannot
extension of time to file an organization’s return,
address, and EIN on its check or money order.
exceed 25% of the amount due. The penalty will
and submit the original form to the IRS (no
Foreign organizations should see
▲
not be charged if you can show reasonable
copies are needed).
!
the appropriate form instructions for
cause for not paying on time.
Part II is used to apply for an additional (not
balances due with an extension.
Reasonable cause determinations. If you
automatic) 3-month extension. Only file the
CAUTION
receive a notice about penalties after you file
original form with the IRS (no copies needed).
your return, send an explanation and we will
Specific Instructions
The automatic 3-month extension (6 months
determine if you meet reasonable cause criteria.
for a corporation required to file Form 990-T) will
Do not attach an explanation when you file your
be granted if you properly complete this form, file
Extending the time to file does
return. Explanations attached to the return at the
it, and pay any balance due on line 3c by the due
not extend the time to pay tax.
TIP
date for the return for which the extension
time of filing will not be considered.
applies.
If you receive an extension of time to file, you
You cannot use Form 8868 to
will not be charged a late payment penalty if (a)
▲
Part I. Automatic 3-Month
!
the tax shown on lines 3a or 8a (or the amount of
extend the due date of Form 990-N.
Extension
tax paid by the regular due date of the return) is
at least 90% of the tax shown on the return, and
CAUTION
Only complete Part I if you are applying for an
(b) you pay the balance due shown on the return
automatic 3-month extension of time (6 months for
An organization will only be allowed a total
by the extended due date.
a corporation required to file Form 990-T) to file
extension of 6 months for a return for a tax year.
Late filing penalty. A penalty is charged if the
the organization’s return.
When To File
return is filed after the due date (including
The automatic 6-month extension
extensions) unless you can show reasonable
Generally, file Form 8868 by the due date of the
applies only to Form 990-T filed by
cause for not filing on time. The penalty is 5% of
TIP
return for which you are requesting an extension,
the tax not paid by the regular due date for each
a corporation.
or, in the case of an additional 3-month
month or part of a month that the return is late,
up to a maximum of 25% of the unpaid tax. For
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