Form 8868

(Rev. January 2011)

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.

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. 

Type or 

print 

File by the 

due date for 

filing your 

return. See 

instructions. 

Name of exempt organization Employer identification number 

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 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 01

Form 990-BL 02

Form 990-EZ 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 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 

3a If this application is for Form 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 Form 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 fund withdrawal with this Form 8868, see Form 8453-EO and Form 8879-EO for 

payment instructions. 

For Paperwork Reduction Act Notice, see Instructions. Cat. No. 27916D Form 8868 (Rev. 1-2011) 
Form 8868 (Rev. 1-2011) 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). 

Type or 

print 

File by the 

extended 

due date for 

filing your 

return. See 

instructions. 

Name of exempt organization Employer identification number 

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 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 01

Form 990-BL 02

Form 990-EZ 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 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 

8a If this application is for Form 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 Form 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 

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. 1-2011) 
Form 8868 (Rev. 1-2011) Page 3 

General Instructions 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

What's New?

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

You cannot use Form 8868 to 

extend the due date of Form 

990-N. 

Caution. If you are going to make an 

electronic fund withdrawal 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. 

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. 

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). 

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% 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. Attach a statement 

to your return fully explaining the reason. 

Do not attach the statement to Form 8868. 

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 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. 

Attach a statement to your return fully 

explaining the reason for not filing on time. 

Do not attach the statement to Form 8868. 

Different late filing penalties apply to 

information returns. See the specific form 

instructions for details. 

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.

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. 

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. 

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. 
Form 8868 (Rev. 1-2011) Page 4 

Line 2. Short tax year. 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 with Form 8868. 

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. 

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. 

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. 

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. Short tax year. 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. 

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 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 explanations. 

Generally, we will consider the 

application based on the organization’s 

efforts to fulfill the filing requirements, 

rather than on the convenience of 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 as soon as possible 

with Form 8868. 

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. 

Signature. The person who signs this form 

may be: 

• A fiduciary, trustee, or an officer 

representing the fiduciary or trustee of an 

exempt trust filing Form 990, 990-EZ, 

990-BL, 990-PF, 990-T, or 8870. 

• A principal officer of a corporate 

organization filing Form 990, 990-EZ, 

990-PF, 990-T, 4720, 6069, or 8870. 

• A foundation manager, trustee, or 

disqualified person filing Form 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. 

Paperwork Reduction Act Notice. We 

ask for the information on this form to carry 

out the Internal Revenue laws of the United 

States. You are required to give us the 

information. We need it to ensure that you 

are complying with these laws and to allow 

us to figure and collect the right amount of 

tax. 

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. 

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 write to the Internal Revenue Service, 

Tax Products Coordinating Committee, 

SE:W:CAR:MP:T:T:SP, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 20224. 

Do not send this form to this address. 

Instead, see Where to file on page 3.