Form 8868

(Rev. January 2014)

Department of the Treasury 

Internal Revenue Service 

Application for Extension of Time To File an 

Exempt Organization Return

▶ File a separate application for each return.

▶ Information about Form 8868 and its instructions is at www.irs.gov/form8868.

OMB No. 1545-1709

• If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box . . . . . . . . . . ▶

• If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form). 

Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868. 

Electronic filing (e-file). You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for 

a corporation required to file Form 990-T), or an additional (not automatic) 3-month extension of time. You can electronically file Form 

8868 to request an extension of time to file any of the forms listed in Part I or Part II with the exception of Form 8870, Information 

Return for Transfers Associated With Certain Personal Benefit Contracts, which must be sent to the IRS in paper format (see 

instructions). For more details on the electronic filing of this form, visit www.irs.gov/efile and click on e-file for Charities & Nonprofits. 

Part I Automatic 3-Month Extension of Time. Only submit original (no copies needed). 

A corporation required to file Form 990-T and requesting an automatic 6-month extension—check this box and complete 

Part I only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

All other corporations (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time 

to file income tax returns. 

Enter filer's identifying number, see instructions

Type or 

print 

File by the 

due date for 

filing your 

return. See 

instructions. 

Name of exempt organization or other filer, see instructions.

Number, street, and room or suite no. If a P.O. box, see instructions. 

City, town or post office, state, and ZIP code. For a foreign address, see instructions. 

Employer identification number (EIN) or

Social security number (SSN)

Enter the Return code for the return that this application is for (file a separate application for each return) . . . . . .

Application 

Is For

Return 

Code

Form 990 or Form 990-EZ 01

Form 990-BL 02

Form 4720 (individual) 03

Form 990-PF 04

Form 990-T (sec. 401(a) or 408(a) trust) 05

Form 990-T (trust other than above) 06

Application 

Is For

Return 

Code

Form 990-T (corporation) 07

Form 1041-A 08

Form 4720 (other than individual) 09

Form 5227 10

Form 6069 11

Form 8870 12

• The books are in the care of ▶

Telephone No. ▶ Fax No. ▶

• If the organization does not have an office or place of business in the United States, check this box . . . . . . . . . ▶

• If this is for a Group Return, enter the organization’s four digit Group Exemption Number (GEN) . If this is 

for the whole group, check this box . . . ▶ . If it is for part of the group, check this box . . . . ▶ and attach 

a list with the names and EINs of all members the extension is for. 

1 I request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time 

until , 20 , to file the exempt organization return for the organization named above. The extension is 

for the organization’s return for: 

▶ calendar year 20 or 

▶ tax year beginning , 20 , and ending , 20 . 

2 If the tax year entered in line 1 is for less than 12 months, check reason: Initial return Final return 

Change in accounting period 

3 a If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any 

nonrefundable credits. See instructions. 3a $ 

b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and 

estimated tax payments made. Include any prior year overpayment allowed as a credit. 3b $ 

c Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using 

EFTPS (Electronic Federal Tax Payment System). See instructions. 3c $ 

Caution. If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. 

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 27916D Form 8868 (Rev. 1-2014) 
Form 8868 (Rev. 1-2014) Page 2 

• If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II and check this box . . . . ▶

Note. Only complete Part II if you have already been granted an automatic 3-month extension on a previously filed Form 8868. 

• If you are filing for an Automatic 3-Month Extension, complete only Part I (on page 1). 

Part II Additional (Not Automatic) 3-Month Extension of Time. Only file the original (no copies needed). 

Enter filer's identifying number, see instructions

Type or 

print 

File by the 

due date for 

filing your 

return. See 

instructions. 

Name of exempt organization or other filer, see instructions.

Number, street, and room or suite no. If a P.O. box, see instructions. 

City, town or post office, state, and ZIP code. For a foreign address, see instructions. 

Employer identification number (EIN) or

Social security number (SSN)

Enter the Return code for the return that this application is for (file a separate application for each return) . . . . . .

Application 

Is For

Return 

Code

Form 990 or Form 990-EZ 01

Form 990-BL 02

Form 4720 (individual) 03

Form 990-PF 04

Form 990-T (sec. 401(a) or 408(a) trust) 05

Form 990-T (trust other than above) 06

Application 

Is For

Return 

Code

Form 1041-A 08

Form 4720 (other than individual) 09

Form 5227 10

Form 6069 11

Form 8870 12

STOP! Do not complete Part II if you were not already granted an automatic 3-month extension on a previously filed Form 8868. 

• The books are in the care of ▶

Telephone No. ▶ Fax No. ▶

• If the organization does not have an office or place of business in the United States, check this box . . . . . . . . . ▶

• If this is for a Group Return, enter the organization’s four digit Group Exemption Number (GEN) . If this is 

for the whole group, check this box . . . ▶ . If it is for part of the group, check this box . . . . ▶ and attach a 

list with the names and EINs of all members the extension is for. 

4 I request an additional 3-month extension of time until , 20 . 

5 For calendar year , or other tax year beginning , 20 , and ending , 20 . 

6 If the tax year entered in line 5 is for less than 12 months, check reason: Initial return Final return 

Change in accounting period 

7 State in detail why you need the extension 

8 a If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any 

nonrefundable credits. See instructions. 8a $ 

b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and 

estimated tax payments made. Include any prior year overpayment allowed as a credit and any 

amount paid previously with Form 8868. 8b $ 

c Balance due. Subtract line 8b from line 8a. Include your payment with this form, if required, by using EFTPS 

(Electronic Federal Tax Payment System). See instructions. 8c $ 

Signature and Verification must be completed for Part II only. 

Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my 

knowledge and belief, it is true, correct, and complete, and that I am authorized to prepare this form. 

Signature ▶ Title ▶ Date ▶

Form 8868 (Rev. 1-2014) 
Form 8868 (Rev. 1-2014) Page 3 

General Instructions 

Section references are to the Internal Revenue 

Code unless otherwise noted. 

Future Developments

For the latest information about developments 

related to Form 8868 and its instructions, such 

as legislation enacted after they were published, 

go to www.irs.gov/form8868.

Reminders

Identifying number. We have added a box for 

individuals who file this form. These users must 

enter their social security number, as indicated 

on this form. All other users must enter their 

federal employer identification number. Do not 

fill in both boxes. 

Changes to Form 8868. A Return Code is 

assigned to each return type in lieu of 

checkboxes. Enter the Return Code of the form 

this application pertains to in the Return Code 

Box. 

Electronic Filing (e-file). Effective January 2011, 

Form 8868 can be filed electronically to request 

either the Part I, automatic 3-month extension (6 

months for a corporation required to file Form 

990-T) or Part II, additional (not automatic) 3-

month extension. Electronic filing can be used to 

request an extension of time to file each of the 

forms listed in both Parts I and II with the 

exception of Form 8870 which must be sent in 

paper format to the address below. 

▲!

CAUTION

If you are going to make an 

electronic funds withdrawal (direct 

debit) with this Form 8868, see 

Form 8453-EO or Form 8879-EO 

for payment instructions. 

Purpose of Form 

Form 8868 is used by an exempt organization to 

request an automatic 3-month extension of time 

(6 months for a corporation required to file Form 

990-T) to file its return and also to apply for an 

additional (not automatic) 3-month extension if 

the original 3-month extension was not enough 

time. You cannot apply for both the automatic 3-

month extension and the additional (not 

automatic) 3-month extension at the same 

time. 

Also, the trustee of a trust required to file Form 

1041-A or Form 5227 must use Form 8868 to 

request an extension of time to file those returns. 

These instructions apply to such trusts unless 

the context clearly requires otherwise. 

Use Part I to apply for an automatic 3-month 

extension of time to file an organization’s return, 

and submit the original form to the IRS (no 

copies are needed). 

Part II is used to apply for an additional (not 

automatic) 3-month extension. Only file the 

original form with the IRS (no copies needed). 

The automatic 3-month extension (6 months 

for a corporation required to file Form 990-T) will 

be granted if you properly complete this form, file 

it, and pay any balance due on line 3c by the due 

date for the return for which the extension 

applies. 

▲!

CAUTION

You cannot use Form 8868 to 

extend the due date of Form 990-N. 

An organization will only be allowed a total 

extension of 6 months for a return for a tax year. 

When To File 

Generally, file Form 8868 by the due date of the 

return for which you are requesting an extension, 

or, in the case of an additional 3-month 

extension, by the extended due date of the 

return. When requesting an additional extension 

of time to file, file Form 8868 early so that if your 

request is denied you can still file your return on 

time.

Where To File 

If you do not file electronically, send the 

application to: 

Department of the Treasury 

Internal Revenue Service Center 

Ogden, UT 84201-0045 

Form 8870 must be sent in paper format to the 

address above.

Do not file for an extension of time by 

attaching Form 8868 to the exempt 

organization’s return when it is filed. 

Filing Information 

No blanket requests. File a separate Form 

8868 for each return for which you are 

requesting an automatic extension of time to file. 

This extension will apply only to the specific 

return checked. It does not extend the time for 

filing any related returns. For example, an 

extension of time for filing a private foundation 

return will not apply to the return of certain 

excise taxes on charities (Form 4720). 

Each Form 8868 filer who owes taxes for the 

year should file their own Form 8868, and pay 

only their share of the total tax liability due.

Also, black lung benefit trusts, their trustees, 

and any disqualified persons filing Form 990-BL 

must each file separate Forms 8868. 

Exempt Organization Group Returns. 

A central organization may apply for an 

extension of time to file a group return. 

Complete and check the appropriate box and 

enter the Group Exemption Number (GEN) after 

the area titled “Check type of return to be filed.” 

If the extension is not for all the organizations 

that are part of the group, you must attach a 

schedule to Form 8868 showing the name, 

address, and employer identification number of 

each organization that is included in this request 

for an extension. 

Interest. Interest will be charged on any tax not 

paid by the regular due date of the return from 

the due date until the tax is paid. It will be 

charged even if the organization has been 

granted an extension or has shown reasonable 

cause for not paying on time. 

Late payment penalty. Generally, a penalty of 1⁄2 

of 1% of any tax not paid by the due date is 

charged for each month or part of a month that 

the tax remains unpaid. The penalty cannot 

exceed 25% of the amount due. The penalty will 

not be charged if you can show reasonable 

cause for not paying on time. 

Reasonable cause determinations. If you 

receive a notice about penalties after you file 

your return, send an explanation and we will 

determine if you meet reasonable cause criteria. 

Do not attach an explanation when you file your 

return. Explanations attached to the return at the 

time of filing will not be considered.

If you receive an extension of time to file, you 

will not be charged a late payment penalty if (a) 

the tax shown on lines 3a or 8a (or the amount of 

tax paid by the regular due date of the return) is 

at least 90% of the tax shown on the return, and 

(b) you pay the balance due shown on the return 

by the extended due date. 

Late filing penalty. A penalty is charged if the 

return is filed after the due date (including 

extensions) unless you can show reasonable 

cause for not filing on time. The penalty is 5% of 

the tax not paid by the regular due date for each 

month or part of a month that the return is late, 

up to a maximum of 25% of the unpaid tax. For 

an income tax return filed more than 60 days 

late, the minimum penalty is $100 or the balance 

of the tax due on the return, whichever is smaller.

Reasonable cause determinations. If you 

receive a notice about penalties after you file 

your return, send an explanation and we will 

determine if you meet reasonable cause criteria. 

Do not attach an explanation when you file your 

return. Explanations attached to the return at the 

time of filing will not be considered.

Different late filing penalties apply to 

information returns. See the specific form 

instructions for details. 

Tax Payments

The exempt organization must use electronic 

funds transfers to make all federal tax deposits, 

including excise and income taxes. Forms 8109, 

Federal Tax Deposit Coupon, and 8109-B, FTD 

Deposit Form (Over The Counter Version), can no 

longer be used to make federal tax deposits. 

Generally, electronic funds transfers are made 

using the Electronic Federal Tax Payment 

System (EFTPS). EFTPS is a free service 

provided by the Department of the Treasury.

To get more information about EFTPS or to 

enroll in EFTPS, visit www.eftps.gov or call 

1-800-555-4477. Additional information about 

EFTPS is also available in Publication 966, The 

Secure Way to Pay Your Federal Taxes.

If the exempt organization does not want to 

use EFTPS, it can arrange for its tax professional, 

financial institution, payroll service, or other 

trusted third party to make deposits on its behalf. 

Services provided by a tax professional, financial 

institution, payroll service, or other third party 

may have a fee.

Special Payment Option for Small 

Foundations

A private foundation may enclose a check or 

money order payable to the United States 

Treasury with Form 8868, if it meets all of the 

following requirements:

1. The foundation must not be required to use 

EFTPS,

2. The amount entered on line 3a of Part I or line 

8a of Part II of Form 8868 must be less than 

$500, and

3. The payment must be the full balance due.

Be sure to write the fiscal or calendar year and 

“Form 8868” and the foundation’s name, 

address, and EIN on its check or money order.

▲!

CAUTION

Foreign organizations should see 

the appropriate form instructions for 

balances due with an extension.

Specific Instructions 

TIP

Extending the time to file does 

not extend the time to pay tax. 

Part I. Automatic 3-Month 

Extension 

Only complete Part I if you are applying for an 

automatic 3-month extension of time (6 months for 

a corporation required to file Form 990-T) to file 

the organization’s return. 

TIP

The automatic 6-month extension 

applies only to Form 990-T filed by 

a corporation.
Form 8868 (Rev. 1-2014) Page 4 

If the organization has already received a 

3-month automatic extension of time to file and 

still needs more time, you may apply for an 

additional (not automatic) 3-month extension by 

completing Part II of this form. 

Name of exempt organization or other filer. 

The filer may be an exempt organization, a nonexempt organization (e.g., a disqualified person 

or a foundation manager trustee), or an 

individual. The typical filer will be an exempt 

organization. Certain filers may not be an exempt 

organization. For example, Form 4720 filers may 

be one of the other entities listed above. 

Address. Include the suite, room, or other unit 

number after the street address. If the Post 

Office does not deliver mail to the street address 

and the exempt organization has a P.O. box, 

show the box number instead of the street 

address. 

If the organization receives its mail in care of a 

third party (such as an accountant or an 

attorney), enter on the street address line “C/O” 

followed by the third party’s name and street 

address or P.O. box. 

If the address is outside the United States or 

its possessions or territories, in the space for 

"city or town, state, and ZIP code," enter the 

information in the following order: city, province 

or state, and country. Follow the country’s 

practice for entering the postal code. Do not 

abbreviate the country’s name. 

If the organization’s mailing address has 

changed since it filed its last return, use Form 

8822, Change of Address, to notify the IRS of the 

change. A new address shown on Form 8868 will 

not update the organization’s record. 

Enter the Return Code for the type of return to 

be filed. Enter the appropriate Return Code in 

the box to indicate the type of return for which 

you are requesting an extension. Enter only one 

Return Code. You must file a separate Form 

8868 for each return. 

Exempt organizations such as corporations, 

private foundations, and trusts must enter their 

federal employer identification number. 

Individuals must enter their social security 

number. 

▲!

CAUTION

Filers should only fill in one box. 

Line 1. The date that is entered on line 1 cannot 

be later than 3 months (6 months for a 

corporation required to file Form 990-T) from the 

original due date of the return. 

Line 2. If you checked the box for change in 

accounting period, you must have applied for 

approval to change the organization’s tax year 

unless certain conditions have been met. See 

Form 1128, Application To Adopt, Change, or 

Retain a Tax Year, and Publication 538, 

Accounting Periods and Methods, for details. 

Note. All filers must complete lines 3a, b, and c, 

even if you are exempt from tax or do not expect 

to have any tax liability. 

Line 3a. See the organization’s tax return and its 

instructions to estimate the amount of tentative 

tax reduced by any nonrefundable credits. If you 

expect this amount to be zero, enter -0-. 

Line 3c. Balance due. Form 8868 does not 

extend the time to pay tax. To avoid interest and 

penalties, send the full balance due with Form 

8868. 

For information on EFTPS, see Tax Payments,

above.

Note. Be sure to see any deposit rules that are in 

the instructions for the particular form you are 

getting an extension for to determine how 

payment must be made. 

No signature is required when applying for an 

extension of time to file under Part I.

Part II. Additional (Not Automatic)

3-Month Extension 

Only complete Part II if you are 

applying for an additional (not 

automatic) 3-month extension of time 

to file the organization’s return. If you 

have not already filed for an automatic 3-month 

extension (Part I of this form), you may not file for 

an additional 3-month extension. 

Name of exempt organization or other filer. 

The filer may be an exempt organization, a nonexempt organization (e.g., a disqualified person 

or a foundation manager trustee), or an 

individual. The typical filer will be an exempt 

organization. Certain filers may not be an exempt 

organization. For example, Form 4720 filers may 

be one of the other entities listed above. 

Address. Include the suite, room, or other unit 

number after the street address. If the Post 

Office does not deliver mail to the street address 

and the organization has a P.O. box, show the 

box number instead of the street address. 

If the organization receives its mail in care of a 

third party (such as an accountant or an 

attorney), enter on the street address line “C/O” 

followed by the third party’s name and street 

address or P.O. box. 

If the address is outside the United States or 

its possessions or territories, in the space for 

“city or town, state, and ZIP code,” enter the 

information in the following order: city, province 

or state, and country. Follow the country’s 

practice for entering the postal code. Do not 

abbreviate the country’s name. 

If the organization’s mailing address has 

changed since it filed its last return, use Form 

8822, Change of Address, to notify the IRS of the 

change. A new address shown on Form 8868 will 

not update your record. 

Enter the Return Code for the type of return to 

be filed. Enter the appropriate Return Code in 

the box to indicate the type of return for which 

you are requesting an extension. Enter only one 

Return Code. You must file a separate Form 

8868 for each return. 

Exempt organizations such as corporations, 

private foundations, and trusts must enter their 

federal employer identification number. 

Individuals must enter their social security 

number. 

▲!

CAUTION

Filers should only fill in one box. 

Line 4. The date that is entered on line 4 cannot 

be later than 6 months from the original due date 

of the return. 

Line 6. If you checked the box for change in 

accounting period, you must have applied for 

approval to change the organization’s tax year 

unless certain conditions have been met. See

Form 1128, Application To Adopt, Change, or 

Retain a Tax Year, and Publication 538, 

Accounting Periods and Methods, for details. 

Line 7. For the IRS to grant the organization an 

additional 3-month extension of time for filing a 

return, the organization must file an application 

on time and include an adequate explanation 

why the return cannot be filed by the already

extended due date. Describe in detail the reasons 

causing the additional delay in filing the return. We 

cannot approve applications that give incomplete 

reasons, such as “illness” or “practitioner too 

busy,” without adequate explanation. 

Generally, we will evaluate an application on 

the organization’s efforts to fulfill the filing 

requirements, rather than on convenience for 

your tax preparer. But if your preparer is not able 

to complete the return by the due date for 

reasons beyond his or her control or, in spite of 

reasonable efforts, the organization is not able to 

get professional help in time to file, the IRS will 

generally grant the extension. 

If a request for an extension is made for no 

important reason but only to gain time, we will 

deny both the extension request and the 10-day 

grace period. 

▲!

CAUTION

If an extension is granted and the

IRS later determines that the 

statements made on this form are 

false and misleading, the extension 

 is null and void. The organization will be subject 

to the late filing penalty explained earlier. 

Note. All filers must complete lines 8a, b, and c, 

even if you are exempt from tax or do not expect 

to have any tax liability. 

Line 8a. See the specific form and form 

instructions to estimate the amount of tentative 

tax reduced by any nonrefundable credits. If you 

expect this amount to be zero, enter -0-. 

Line 8c. Balance due. Form 8868 does not 

extend the time for paying tax. To avoid further 

interest and penalties, send the full balance due 

with Form 8868. 

For information on EFTPS, see Tax Payments,

above.

Note. Be sure to also refer to any deposit rules 

that are in the instructions for the particular form 

you are getting an extension for to determine 

how payment must be made. 

Signature. When applying for an extension of 

time to file under Part II, a signature is required. 

The person who signs this form may be: 

• A fiduciary, trustee, or an officer representing 

the fiduciary or trustee of an exempt trust filing 

Forms 990, 990-EZ, 990-BL, 990-PF, 990-T, or 

8870. 

• A principal officer of a corporate organization 

filing Forms 990, 990-EZ, 990-PF, 990-T, 4720, 

6069, or 8870. 

• A foundation manager, trustee, or disqualified 

person filing Forms 990-BL or 4720 for their own 

liability. 

• An individual filing Form 6069. 

• A trustee or an officer representing the trustee 

of a trust filing Form 1041-A or 5227. 

• An attorney or certified public accountant 

qualified to practice before the IRS.

• A person enrolled to practice before the IRS. 

• A person holding a power of attorney. 

Privacy Act and Paperwork Reduction Act 

Notice. We ask for the information on this form 

to carry out the Internal Revenue laws of the 

United States. We use this information to record 

applications for extensions of time to file certain 

information returns and, in the case of nonautomatic extensions, to determine whether to 

grant the applications. You are not required to 

seek an extension of time to file these returns; 

however, if you want an extension of time, 

sections 6001, 6081, and 6109 and their 
Form 8868 (Rev. 1-2014) Page 5 

regulations require you to provide this 

information. Failure to provide the requested 

information may delay or prevent the processing 

or granting of your application; providing false 

information may subject you to penalties. 

We may disclose this information to the 

Department of Justice for civil and criminal 

litigation, and to cities, states, the District of 

Columbia, and U.S. commonwealths and 

possessions for use in administering their tax 

laws. We may also disclose this information to 

other countries under a tax treaty, to federal and 

state agencies to enforce nontax criminal laws, 

or to federal law enforcement and intelligence 

agencies to combat terrorism.

You are not required to provide the 

information requested on a form that is subject to 

the Paperwork Reduction Act unless the form 

displays a valid OMB control number. Books or 

records relating to a form or its instructions must 

be retained as long as their contents may 

become material in the administration of any 

Internal Revenue law. Generally, tax returns and 

return information are confidential, as required by 

section 6103. 

If you fail to provide this information in a timely 

manner or provide incomplete or false 

information, you may be liable for penalties and 

interest. 

The time needed to complete and file this form 

will vary depending on individual circumstances. 

The estimated average time is: 

Form 8868 

Part I Part II 

Recordkeeping 4 hr., 46 min. 5 hr., 15 min. 

Learning about 

the law or the form 6 min. -0-

Preparing and sending 

the form to the IRS 10 min. 5 min. 

If you have comments concerning the 

accuracy of these time estimates or suggestions 

for making this form simpler, we would be happy 

to hear from you. You can send your comments 

to the Internal Revenue Service, Tax Forms and 

Publications Division, 1111 Constitution Ave. 

NW, IR-6526, Washington, DC 20224. Do not 

send this form to this address. Instead, see 

Where To File above.