Form 8868 - Application For Extension Of Time To File An Exempt Organization Return Page 3
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Form 8868 (Rev. 1-2013)
Page
General Instructions
additional extension of time to file, file Form 8868
Different late filing penalties apply to
early so that if your request is denied you can still
information returns. See the specific form
Section references are to the Internal Revenue
file your return on time.
instructions for details.
Code unless otherwise noted.
Where to file. If you do not file electronically,
Specific Instructions
send the application to:
Future Developments
Department of the Treasury
Extending the time to file does
For the latest information about developments
Internal Revenue Service Center
not extend the time to pay tax.
TIP
related to Form 8868 and its instructions, such
Ogden, UT 84201-0045
as legislation enacted after they were published,
Form 8870 must be sent in paper format to the
go to
address above.
Part I. Automatic 3-Month
What's New
Do not file for an extension of time by
Extension
attaching Form 8868 to the exempt
Identifying number. We have added a box for
organization’s return when it is filed.
individuals who file this form. These users must
Only complete Part I if you are applying for an
enter their social security number, as indicated
automatic 3-month extension of time (6 months for
No blanket requests. File a separate Form
on this form. All other users must enter their
a corporation required to file Form 990-T) to file
8868 for each return for which you are
federal employer identification number. Do not
the organization’s return.
requesting an automatic extension of time to file.
fill in both boxes.
This extension will apply only to the specific
The automatic 6-month extension
return checked. It does not extend the time for
Reminders
applies only to Form 990-T filed by
TIP
filing any related returns. For example, an
a corporation.
Changes to Form 8868. A Return Code is
extension of time for filing a private foundation
assigned to each return type in lieu of
return will not apply to the return of certain
If the organization has already received a
excise taxes on charities (Form 4720).
checkboxes. Enter the Return Code of the form
3-month automatic extension of time to file and
this application pertains to in the Return Code
Each Form 8868 filer who owes taxes for the
still needs more time, you may apply for an
Box.
year should file their own Form 8868, and pay
additional (not automatic) 3-month extension by
Electronic Filing (e-file). Effective January 2011,
only their share of the total tax liability due.
completing Part II of this form.
Form 8868 can be filed electronically to request
Also, black lung benefit trusts, their trustees,
Name of exempt organization or other filer.
either the Part I, automatic 3-month extension (6
and any disqualified persons filing Form 990-BL
The filer may be an exempt organization, a non-
months for a corporation required to file Form
must each file separate Forms 8868.
exempt organization (e.g., a disqualified person
990-T) or Part II, additional (not automatic) 3-
Exempt Organization Group Returns.
or a foundation manager trustee), or an
month extension. Electronic filing can be used to
A central organization may apply for an
individual. The typical filer will be an exempt
request an extension of time to file each of the
extension of time to file a group return.
organization. Certain filers may not be an exempt
forms listed in both Parts I and II with the
Complete and check the appropriate box and
organization. For example, Form 4720 filers may
exception of Form 8870 which must be sent in
enter the Group Exemption Number (GEN) after
be one of the other entities listed above.
paper format to the address below.
the area titled “Check type of return to be filed.”
Address. Include the suite, room, or other unit
You cannot use Form 8868 to
▲
If the extension is not for all the organizations
!
number after the street address. If the Post
extend the due date of Form 990-N.
that are part of the group, you must attach a
Office does not deliver mail to the street address
schedule to Form 8868 showing the name,
and the exempt organization has a P.O. box,
address, and employer identification number of
CAUTION
show the box number instead of the street
each organization that is included in this request
address.
Caution. If you are going to make an electronic
for an extension.
fund withdrawal with this Form 8868, see Form
If the organization receives its mail in care of a
Interest. Interest will be charged on any tax not
8453-EO or Form 8879-EO for payment
third party (such as an accountant or an
paid by the regular due date of the return from
instructions.
attorney), enter on the street address line “C/O”
the due date until the tax is paid. It will be
followed by the third party’s name and street
Purpose of form. Form 8868 is used by an
charged even if the organization has been
address or P.O. box.
exempt organization to request an automatic 3-
granted an extension or has shown reasonable
month extension of time (6 months for a
cause for not paying on time.
If the address is outside the United States or
corporation required to file Form 990-T) to file its
its possessions or territories, in the space for
Late payment penalty. Generally, a penalty of ½
return and also to apply for an additional (not
"city or town, state, and ZIP code," enter the
of 1% of any tax not paid by the due date is
automatic) 3-month extension if the original 3-
information in the following order: city, province
charged for each month or part of a month that
month extension was not enough time. You
or state, and country. Follow the country’s
the tax remains unpaid. The penalty cannot
cannot apply for both the automatic 3-month
practice for entering the postal code. Do not
exceed 25% of the amount due. The penalty will
extension and the additional (not automatic)
abbreviate the country’s name.
not be charged if you can show reasonable
3-month extension at the same time.
If the organization’s mailing address has
cause for not paying on time. Attach a statement
Also, the trustee of a trust required to file Form
to your return fully explaining the reason. Do not
changed since it filed its last return, use Form
1041-A or Form 5227 must use Form 8868 to
8822, Change of Address, to notify the IRS of the
attach the statement to Form 8868.
request an extension of time to file those returns.
change. A new address shown on Form 8868 will
If you receive an extension of time to file, you
These instructions apply to such trusts unless
not update the organization’s record.
will not be charged a late payment penalty if (a)
the context clearly requires otherwise.
Enter the Return Code for the type of return to
the tax shown on line 3a or 8a (or the amount of
Use Part I to apply for an automatic 3-month
be filed. Enter the appropriate Return Code in
tax paid by the regular due date of the return) is
extension of time to file an organization’s return,
the box to indicate the type of return for which
at least 90% of the tax shown on the return, and
and submit the original form to the IRS (no
you are requesting an extension. Enter only one
(b) you pay the balance due shown on the return
copies are needed).
by the extended due date.
Return Code. You must file a separate Form
8868 for each return.
Part II is used to apply for an additional (not
Late filing penalty. A penalty is charged if the
automatic) 3-month extension. Only file the
Exempt organizations such as corporations,
return is filed after the due date (including
original form with the IRS (no copies needed).
private foundations, and trusts must enter their
extensions) unless you can show reasonable
cause for not filing on time. The penalty is 5% of
federal employer identification number.
The automatic 3-month extension (6 months
Individuals must enter their social security
the tax not paid by the regular due date for each
for a corporation required to file Form 990-T) will
number.
month or part of a month that the return is late,
be granted if you properly complete this form, file
up to a maximum of 25% of the unpaid tax. For
it, and pay any balance due on line 3c by the due
Filers should only fill in one box.
▲
!
an income tax return filed more than 60 days
date for the return for which the extension
late, the minimum penalty is $100 or the balance
applies.
of the tax due on the return, whichever is smaller.
An organization will only be allowed a total
CAUTION
Attach a statement to your return fully
extension of 6 months for a return for a tax year.
explaining the reason for not filing on time. Do
Line 1. The date that is entered on line 1 cannot
When to file. Generally, file Form 8868 by the
not attach the statement to Form 8868.
be later than 3 months (6 months for a
due date of the return for which you are
corporation required to file Form 990-T) from the
requesting an extension, or, in the case of an
original due date of the return.
additional 3-month extension, by the extended
due date of the return. When requesting an
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