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

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

names and EINs of all members the extension will cover.

8868

(Rev. December 2004)

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.

O

Type or

print

File by the

due date for

filing your

return. See

instructions.

Name of Exempt Organization Employer ide

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.

All other corporations (including Form 990-C filers) must use Form 7004 to request an extension of time to file in

Partnerships, REMICs, and trusts must use Form 8736 to request an extension of time to file Form 1065, 1066, 

Check type of return to be filed (file a separate application for each return):

Form 990-EZ

Form 990 Form 990-T (corporation)

Form 990-BL

Form 990-PF Form 1041-A

F

F

F

F

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

Automatic 3-Month Extension of Time—Only submit original (no copies needed)

1

2 If this tax year is for less than 12 months, check reason: Initial return Final return Change in 

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 

b If this application is for Form 990-PF or 990-T, enter any refundable credits and estimated tax payments

made. Include any prior year overpayment allowed as a credit

c Balance Due. Subtract line 3b from line 3a. Include your payment with this form, or, if required, deposit

with FTD coupon or, if required, by using EFTPS (Electronic Federal Tax Payment System). See

instructions

For Privacy Act and Paperwork Reduction Act Notice, see Instructions. Cat. No. 27916D Form 

Form

Part I

● 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 t

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

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

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

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

Form 990-T (trust other than above)

Form 990-T corporations requesting an automatic 6-month extension—check this box and complete Part I on

● The books are in the care of 

Telephone No. () () FAX No. 

tax year beginning

calendar year 20 or

, 20 , and ending 

Electronic Filing (e-file). Form 8868 can be filed electronically if you want a 3-month automatic extension of tim

returns noted below (6 months for corporate Form 990-T filers). However, you cannot file it electronically if you w

(not automatic) 3-month extension, instead you must submit the fully completed signed page 2 (Part II) of For

details on the electronic filing of this form, visit www.irs.gov/efile.

Caution. If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO and Fo

for payment instructions.
For calendar year , or other tax year beginning , 20 , and ending 

Form 8868 (Rev. 12-2004) 

Notice to Applicant—To Be Completed by the IRS

We have approved this application. Please attach this form to the organization’s return.

We have not approved this application. However, we have granted a 10-day grace period from the later of the date sho

date of the organization’s return (including any prior extensions). This grace period is considered to be a valid extension 

otherwise required to be made on a timely return. Please attach this form to the organization’s return.

We have not approved this application. After considering the reasons stated in item 7, we cannot grant your request for 

to file. We are not granting a 10-day grace period.

We cannot consider this application because it was filed after the extended due date of the return for which an exten

Other

By:

Director Date

Type or

print

File by the

extended

due date for

filing the

return. See

instructions.

Name of Exempt Organization Employer ide

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.

STOP: Do not complete Part II if you were not already granted an automatic 3-month extension on a previously 

Check type of return to be filed (File a separate application for each return):

Additional (not automatic) 3-Month Extension of Time—Must File Original and One C

4

5

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

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

c Balance Due. Subtract line 8b from line 8a. Include your payment with this form, or, if required, deposit

with FTD coupon or, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions.

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 

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

Signature  Title  Date 

Form 

Part II

Name

Number and street (include suite, room, or apt. no.) or a P.O. box number

City or town, province or state, and country (including postal or ZIP code)

Type or

print

● 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) 

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

names and EINs of all members the extension is for.

● If you are filing for an Additional (not automatic) 3-Month Extension, complete only Part II and check this 

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

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

For IRS use o

6 If this tax year is for less than 12 months, check reason: Initial return Final return Change in 

Alternate Mailing Address — Enter the address if you want the copy of this application for an additional 3-mo

returned to an address different than the one entered above.

Form 990-EZ

Form 990

Form 990-BL

Form 990-PF

Form 1041-A

Form 4720

F

F

F

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

Form 990-T (trust other than above)

● The books are in the care of 

Telephone No.  () () FAX No. 

I request an additional 3-month extension of time until , 20 .
Form 8868 (Rev. 12-2004) 

General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Purpose of form. Form 8868 is used by

an exempt organization to request an

automatic 3-month extension of time (6

months for a Form 990-T corporation) 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.

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, and

you must submit the original of this form

and one copy to the IRS.

The automatic 3-month extension (6

months for a Form 990-T corporation) 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.

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.

Internal Revenue Service Center

Ogden, UT 84201-0012.

Do not file for an extension of time by

attaching Form 8868 to the exempt

organization’s return when it is filed.

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 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. The penalty will not

be charged if you can show reasonable

cause for not filing on time. Attach a

statement to your return fully explaining the

reason. Do not attach the statement to

Form 8868.

Different late filing pen

information returns. See 

instructions for details.

Specific Instru

Part I—Automati

Extension

Only complete Part I if y

an automatic 3-month ex

months for a Form 990-T 

file the organization’s ret

organization has already 

3-month automatic exten

and still needs more tim

for an additional (not aut

extension by completing 

form.

Address. Include the su

unit number after the str

Post Office does not del

street address and the e

has a P.O. box, show th

instead of the street add

If the address is outsid

States or its possessions 

the space for "city or tow

code," enter the informa

following order: city, pro

country. Follow the coun

entering the postal code

the country’s name.

If the organization’s m

changed since it filed its 

Form 8822, Change of A

the IRS of the change. A 

shown on Form 8868 wi

organization’s record.

Check type of return to 

the box for the form for 

requesting an extension. 

box. You must file a sep

for each return.

Line 1. The date that is 

cannot be later than 3 m

for a Form 990-T corpor

original due date of the 

Line 2. Short tax year. 

box for change in accou

must have applied for ap

the organization’s tax ye

conditions have been me

Application To Adopt, C

Tax Year, and Pub. 538, 

Periods and Methods, fo

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, 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.

An organization will only be allowed a

total extension of 6 months for a return for

a tax year.

Where to file. Send the application to:

● Effective June 11, 2003, Temporary

Regulation 1.6081-9T allows organizations

required to file a return on Form 990 (all

990 series forms), 1041-A, 4720, 5227,

6069, or 8870 an automatic 3-month

extension of time to file (6 months for a

Form 990-T corporation). To receive this

automatic extension the organization must

file a properly completed Form 8868 and

make any tax payments required. Also, a

signature and explanation of the reasons

for requesting the extension are not

required to get the automatic 3-month

extensions. However, the rules for getting

an additional 3-month (not automatic)

extension remain the same.

What’s New

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.

Line 3c. Balance Due. 

not extend the time to p

interest and penalties, se

due with Form 8868.

Line 3a. See the organiz

and its instructions to es

of tentative tax reduced 

nonrefundable credits. If 

amount to be zero, ente

Note. All filers must com

and c, even if you are ex

do not expect to have a

If the organization rec

care of a third party (suc

accountant or an attorne

street address line “C/O

third party’s name and s

P.O. box.
Form 8868 (Rev. 12-2004) 

If you want the Notice To Applicant

returned to an address other than the one

entered here, please complete the

Alternate Mailing Address area at the

bottom of Part II.

Check type of return to be filed. Check

the box for the form for which you are

requesting an extension. Check only one

box. 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.

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.

Alternate Mailing 

If you are applying for a

automatic) extension, co

Alternate Mailing Addres

want a copy of the Notic

returned to an address o

Part II. If this is the case

address to which the co

Privacy Act and Paperw

Act Notices. For Privacy 

regarding extensions of 

be filed by individuals, s

instructions for those for

information on this form 

Internal Revenue laws of 

You are required to give 

information. We need it t

are complying with these 

us to figure and collect t

tax.

You are not required t

information requested on 

subject to the Paperwor

unless the form displays 

control number. Books o

to a form or its instructio

retained as long as their 

become material in the a

any Internal Revenue law

returns and return inform

confidential, as required 

The time needed to co

this form will vary depen

circumstances. The estim

is:

Recordkeeping 5 hr., 

Learning about

the law or the form 

Preparing and sending

the form to the IRS 

If you have comments 

accuracy of these time e

suggestions for making t

we would be happy to h

can write to the Internal 

Tax Products Coordinati

SE:W:CAR:MP:T:T:SP, 1

Ave. NW, IR-6406, Wash

Do not send this form to 

Instead, see Where to fil

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.

● An individual filing Form 6069.

Part II—Additional (not

automatic) 3-Month

Extension

Stop! 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.

● An attorney or certifie

accountant qualified to 

IRS.

● A person enrolled to p

IRS.

● A person holding a po

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.

● A trustee or an officer 

trustee of a trust filing F

5227.

Pa

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.

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.

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.