Form 8868 (Rev. 1-2020)
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
Six-month extension. There is 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.
Automatic revocation. 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-non-profits/
automatic-revocation-of-exemption for
details on revocation and reinstatement
for an exempt organization.
Taxpayer identification number. All
users must enter their taxpayer
identification number (TIN).
Return Code. A Return Code is
assigned to each return type. 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).
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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.
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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
An application for extension of time to
file 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 taxpayer
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 ½ 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.
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.
Different late filing penalties apply to
information returns. See the specific
form instructions for details.
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.
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.
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.