What Form 8868 (2019) Is For
IRS Form 8868 (2019), officially titled Application for Extension of Time to File an Exempt Organization Return, allows tax-exempt organizations, trusts, and certain businesses to request additional time to file their annual information returns. This form grants an automatic six-month extension, giving organizations more time to prepare accurate records and avoid late-filing penalties.
This extension applies to returns such as Form 990, 990-EZ, 990-PF, 990-T, and related schedules. Organizations must file Form 8868 by the original due date of their tax return. Filing the form does not extend the time to make a tax payment; any amount owed must still be paid by the regular due date to avoid interest and penalties.
When You’d Use Form 8868
Form 8868 is used when a tax-exempt organization, business, or partnership cannot file its annual tax return by the original due date. Filing this form grants an automatic six-month extension to complete and submit the return. It is often used by organizations needing extra time to gather financial records, calculate payments, or finalize documentation. The request must be filed electronically or mailed to the IRS before the due date to be valid.
Key Rules or Details for 2019
The 2019 version of Form 8868 introduced a single automatic six-month extension, replacing the previous two-step process. Organizations no longer needed to request a second extension, simplifying the filing procedure. Electronic filing became the preferred method, allowing users to enroll through the IRS system and sign with a personal identification number. Any tax payment owed must still be paid by the original due date to avoid penalties, interest, or fees. Businesses, partnerships, and S corporations must ensure all information is accurate and received by the IRS to confirm the extension.
Step-by-Step (High Level)
Step 1: Gather information
Collect the organization’s name, EIN, mailing address, and contact information for the person responsible for maintaining financial records.
Step 2: Identify the return type
Determine which return requires an extension, such as Form 990, 990-EZ, 990-PF, or 990-T. Each return type has its own code listed on Form 8868.
Step 3: Calculate the tax payment
Estimate the total tax due for the year. Subtract any payments or credits already made. The remaining balance must be paid to the IRS by the original due date to avoid an underpayment penalty.
Step 4: Complete the form
Provide the organization’s tax year, return type, and requested extension period. Review each section carefully to confirm that all numbers and dates are correct.
Step 5: File electronically or by mail
Submit the completed form through the IRS e-file system or mail it to the Ogden address listed in the instructions. When mailing, use certified mail to receive proof of delivery.
Step 6: Receive confirmation
After a successful submission, the IRS sends an electronic or mailed confirmation. This serves as proof that the extension has been granted.
Learn more about federal tax filing through our IRS Form Help Center.
Common Mistakes and How to Avoid Them
Organizations sometimes make errors that cause processing delays or penalties. The following steps help prevent common filing problems:
- Filing after the original due date: Form 8868 must be filed by the return’s original due date; late submissions void the extension request.
- Confusing filing and payment extensions: The form only extends the time to file, not the time to pay taxes; payments must be made by the original due date to avoid interest or penalties.
- Using one form for multiple returns: Each return type requires its own Form 8868, even for the same organization.
- Submitting incorrect identification details: Verify the EIN, address, and return code for accuracy before submission to prevent rejection.
- Failing to retain filing proof: Keep electronic confirmations or mailing receipts as documentation in case the IRS requests proof of timely filing.
- Ignoring IRS notices: Respond promptly to any IRS correspondence about underpayment, interest, or fees to avoid additional penalties or enforcement actions.
Proper preparation, timely filing, and recordkeeping ensure the extension request is accepted and the organization remains in full compliance.
What Happens After You File
Once Form 8868 is submitted, the IRS automatically grants the six-month extension without needing separate approval. The organization can use this additional time to complete its tax return accurately, verify information, and ensure all required tax payments are made. Electronic filers usually receive confirmation or email notifications within a few business days, while mailed forms may take longer to process.
After the request is accepted, the organization must still monitor its balance to avoid underpayment or late-payment penalties. If full payment was not made by the original due date, interest continues to accrue until the balance is paid in full. The IRS may send a notice confirming the extension or outlining any issues that require attention. Keeping records of all filings, payments, and acknowledgments helps prevent future compliance problems.
FAQs
What is IRS Form 8868 (2019) used for?
IRS Form 8868 (2019) allows businesses, partnerships, and exempt organizations to request an automatic six-month extension to file a tax return. The IRS requires that the request be complete, signed, and filed before the original due date.
Can a tax professional file the form on behalf of an organization?
A tax professional may file IRS Form 8868 (2019) on behalf of corporations, S corporations, and individuals. They handle enrollment, calculate any required tax payment, and verify that the Department of the Treasury receives the form before the due date.
How should payments be made when filing Form 8868?
Payments can be made through the IRS system or an approved financial institution. The filer should pay the estimated balance by the original due date, check for email notifications, and confirm receipt of the payment to avoid interest or penalty fees. For more information on IRS assistance and payment options, taxpayers can refer to a comprehensive guide.
What security steps are required during electronic filing?
When filing online, users must enroll in the IRS system, use multifactor authentication, and sign in with a personal identification number. Always check for a locked padlock icon on the page before submitting the form to confirm a secure connection.
Can S corporations and partnerships use Form 8868?
Yes, S corporations and partnerships may file Form 8868 to request additional time to file a return related to exempt activities. The completed form can be mailed or submitted electronically, whichever process best meets the organization’s filing requirements.
What happens after the IRS receives the extension request?
After the IRS receives a complete request, it automatically grants the extension. Filers typically receive confirmation or email notifications within a few business days. If a notice is issued, review the information and pay any remaining balance promptly.
How can taxpayers avoid penalties or interest charges?
To avoid penalties, organizations and individuals should pay taxes in advance of the original due date. Checking IRS notices, verifying payments received, and meeting state and federal requirements help prevent underpayment and interest that can accumulate on a monthly basis.
For more resources on filing or understanding other IRS forms, visit our Form Summaries and Guides Library.
