8868 (2020)

What is Form 8868?

Tax-exempt organizations use Form 8868, Application for Automatic Extension of Time To File an Exempt Organization Return, to request an automatic filing extension of 6 months to file their return.

Filing Form 8868 only extends the time to file your return and does not extend the time to pay any tax due. The IRS charges penalties for late payment and late filing; thus, to avoid penalties and interest, you must pay taxes and file your return on time. If you need more time to file your return, submit Form 8868 to the IRS.

You may use Form 8868 to request a 6-month automatic extension of time to file any of the following forms:

• Form 990, Return of Organization Exempt From Income Tax
• Form 990-EZ, Short Form Return of Organization Exempt from Income Tax
• Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons
• Form 4720 (individual), Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code
• Form 990-PF, Return of Private Foundation
• Form 990-T (sec. 401(a) or 408(a) trust), Exempt Organization Business Income Tax Return
• Form 990-T (trust other than above), Exempt Organization Business Income Tax Return
• Form 990-T (corporation), Exempt Organization Business Income Tax Return
• Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts
• Form 4720 (other than individual), Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code
• Form 5227, Split-Interest Trust Information
• Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction
• Form 8870, Information Return for Transfers Associated with Certain Personal Benefit Contracts — Note: An application for extension of time to file Form 8870 must be sent to the IRS in paper format.

How to fill out Form 8868?

Form 8868 is a single-page form. Answer all the required items accurately to avoid any problems with your application for an automatic extension of time to file your return.

Name of exempt organization or other filer

Provide the name of the exempt organization or filer. It may be an exempt organization, a non-exempt organization, including a disqualified person or a foundation manager trustee, or an individual.

Taxpayer identification number (TIN)

Individuals and exempt organizations such as corporations, private foundations, and trusts must enter their TIN.

Number, street, and room or suite no.
City, town or post office, state, and ZIP code.

Provide the complete address of the organization.

Here are additional instructions from the IRS:

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 that Form 8868 is for in the space provided. File only one Return Code; file a separate Form 8868 for each return.

Return Codes:

• 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
• 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

Provide the name of the one who takes care of the books.

Telephone No.

Provide the telephone number of the one who takes care of the books.

Fax No.

Provide the fax number of the one who takes care of the books.

Mark the appropriate checkbox if the organization does not have an office or place of business in the United States.

For a Group Return, enter the organization’s four-digit Group Exemption Number (GEN).

If Form 8868 is for the whole group, mark the appropriate checkbox.

If Form 8868 is for part of the group, mark the appropriate checkbox then, attach a list with the names and TINs of all members the extension is for.

Line 1

Enter an extension date that is not later than six months from the original due date of the return. Provide also the additional required dates.

Line 2

If the tax year entered in Line 1 is for less than 12 months, mark the appropriate checkbox: Initial Return, Final Return, or Change in Accounting Period.

Line 3a

If the application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any non-refundable credits in the space provided.

Line 3b

If the application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated tax payments made in the space provided. Include any prior year overpayment allowed as a credit.

Line 3c Balance Due

Subtract Line 3b from Line 3a and enter the value in the space provided. Include your payment with this form, if required, using EFTPS (Electronic Federal Tax Payment System).

When to file Form 8868?

File Form 8868 by the due date of the return you are requesting an extension for.

Where to file Form 8868?

If you are filing an extension for Form 8870 or not filing electronically, send the application to:

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201-0045

For details on electronic filing of Form 8868, visit:

www.irs.gov/e-file-providers/e-file-for-charities-and-non-profits