What is IRS Form 8868?
Application for Extension of Time To File an Exempt Organization Return.
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. 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.
You cannot apply for both the automatic 3-month extension and the additional (not
automatic) 3-month extension at the same time.
Use Form 8868 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). Or for applying
for an additional (not automatic) 3-month extension.
The automatic 3-month extension (6 months for a corporation required to file Form
990-T) will be granted if this form is properly completed, filed, and any balance
due on line 3c is paid by the due date for the return for which the extension applies.
File Form 8868 by the due date of the return for the form 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.
An organization will only be allowed a total extension of 6 months for a return
for a tax year.
Automatic 3- month (6 month in Case Corporation required to file form 990-T) can
be electronically filed. However, you cannot file Form 8868 electronically if you
want the additional (not automatic) 3-month extension or you are filing extension
request for Forms 990-BL, 6069, or 8870, group returns, or a composite or consolidated
Form 990-T.
Automatic 3-month extension time to file or additional 3- month (not automatic)
extension for the following forms can be requested by filing form 8868
|
Form 990
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Form 990-BL
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Form 990-EZ
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Form 990-PF
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Form 990-T (sec. 401(a) or 408(a) trust)
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Form 990-T (trust other than above)
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Form 1041-A
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Form 4720
|
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Form 5227
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Form 6069
|
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Form 8870
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Click here for the due dates of above tax
returns