Form 8868

(Rev. January 2019)

Department of the Treasury 

Internal Revenue Service 

Application for Automatic Extension of Time To File an 

Exempt Organization Return

▶ File a separate application for each return.

▶ Go to www.irs.gov/Form8868 for the latest information.

OMB No. 1545-1709

Electronic filing (e-file). You can electronically file Form 8868 to request a 6-month automatic extension of time to file any of the 

forms listed below with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit 

Contracts, for which an extension request 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/e-file-providers/e-file-for-charities-and-non-profits.

Automatic 6-Month Extension of Time. Only submit original (no copies needed). 

All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICs, and trusts 

must use Form 7004 to request an extension of time to file income tax returns. 

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. 

Enter filer’s identifying number, 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 6-month 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. 1-2019) 
Form 8868 (Rev. 1-2019) Page 2 

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

There is now an automatic 6-month 

extension of time to file instead of the 

previous 3-month automatic extension 

and subsequent request for an additional 

3-month extension. The form and 

instructions have been revised 

accordingly.

If an organization has not filed the 

required Form 990 series for 3 

consecutive years, and if the due date 

(or extended due date) of the third year’s 

filing has passed, the tax-exempt status 

will be revoked to the original filing date. 

If you have received an approved 

extension from the IRS for filing your 

return, and have not filed your return 

with the IRS for 3 years (including during 

the approved extension period), please 

go to Automatic Revocation of 

Exemption at www.irs.gov/charities-nonprofits/automatic-revocation-ofexemption for details on revocation and 

reinstatement for an exempt 

organization.

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). Electronic filing 

can be used to request an extension of 

time to file each of the forms listed 

above with the exception of Form 8870, 

applications for the extension of 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 

6-month extension of time to file its return. 

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 this form to apply for an 

automatic 6-month extension of time to 

file an organization’s return, and submit 

the original form to the IRS (no copies 

are needed). 

The automatic 6-month extension 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 an 

extension of 6 months for a return for a 

tax year. 

When To File 

File Form 8868 by the due date of the 

return for which you are requesting an 

extension.

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 its own Form 

8868, and pay only its 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. Enter the applicable Return 

Code and enter the Group Exemption 

Number (GEN) on the line provided. 

Check the applicable box to indicate 

whether the application applies to the 

whole group or part of the group. 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 regular 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 

line 3a (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.

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

General rule. Except as provided in the 

“Special payment option for small 

foundations” below, each tax-exempt 

organization must make all federal tax 

deposits (including excise and income 

taxes) electronically. You can use the 

Electronic Funds Tax Payment System 

(EFTPS) to make federal tax deposits. If 

you do not wish to use EFTPS, you can 

make arrangements through your tax 

professional, financial institution, payroll 

service, or other trusted third party to 

make deposits on your behalf.
Form 8868 (Rev. 1-2019) Page 3 

EFTPS is a free service provided by 

the Department of the Treasury. If you 

choose to use a tax professional, 

financial institution, payroll service, or 

other third party to make federal tax 

deposits on your behalf, you may be 

charged a fee for this service.

Visit www.eftps.gov, or call 

1-800-555-4477 for information about 

EFTPS. Additional information about 

EFTPS is also available in Pub. 966, 

Electronic Federal Tax Payment System: 

A Guide to Getting Started.

Special payment option for small 

foundations. A private foundation that 

meets all of the requirements set forth 

below may submit its section 4940 tax 

by check or money order, payable to the 

United States Treasury, with Form 8868. 

This option is available only if the 

foundation meets all of the following 

requirements.

1. The tax based on investment income 

shown on Part VI, line 5 of the 

organization’s Form 990-PF is less than 

$500, 

2. The amount entered on line 3a 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, “Form 8868”, and the foundation’s 

name, address, and EIN on the 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. 

Name of exempt organization or other 

filer. The filer may be an exempt 

organization, a nonexempt organization 

(for example, 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 6 months 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 Pub. 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 by the original due date of 

the return.

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 for this form.

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 

the returns listed in Form 8868. 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 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 

Recordkeeping . . . . 3 hr., 21 min. 

Learning about 

the law or the form . . . . 24 min.

Preparing and sending 

the form to the IRS . . . . 28 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 us comments 

through www.irs.gov/FormComments.

Or you can write to 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, earlier.