What Form 8868 (2014) Is For
IRS Form 8868 (2014) is the official application that allows tax-exempt organizations, charitable organizations, churches, and certain trusts to request additional time to file their federal tax return. This form applies to groups filing an exempt organization return, such as Form 990, 990-EZ, 990-PF, or 990-T. It gives these entities more time to prepare accurate documentation and avoid penalties for late filing.
This form does not extend the time to pay any federal tax that may be due. Instead, it provides additional time to complete and submit the required paperwork. Form 8868 helps organizations protect their tax benefits by ensuring they file within the permitted extension period.
For a detailed breakdown of filing requirements, eligibility rules, and step-by-step instructions, see our comprehensive IRS Form 8868 (2014): Late & Amended Filing Guide.
When You’d Use Form 8868
Organizations use Form 8868 when they need additional time to file an exempt organization return, such as Form 990, 990-PF, or 990-T. Most tax-exempt organizations, including charitable organizations, churches, and trusts, are required to submit their federal tax return by May 15 if they operate on a calendar year basis. Filing Form 8868 before the due date grants an automatic extension, helping organizations avoid penalties and maintain their tax benefits.
If more time is needed, organizations may request an additional three-month extension by completing Part II of the form. The IRS requires a reasonable explanation for this request, and filing on time ensures that the form is accepted and properly recorded.
Key Rules or Details for 2014
The 2014 version of IRS Form 8868 introduced important procedural updates for tax-exempt organizations. It separated the application into two distinct parts for automatic and additional extensions, simplifying the process. The new version replaced old checkboxes with specific return codes to identify exempt organization return types more accurately. Electronic filing became the standard, allowing for secure submission through IRS-approved providers that display the locked padlock icon for verified services.
For complete details on wage reporting, withholdings, and unemployment tax filings, see our guide for Nonprofit & Exempt Organization Forms.
Step-by-Step (High Level)
Part I – Automatic 3-Month Extension
Organizations requesting an automatic extension must complete Part I carefully to prevent errors or processing delays.
- Gather all necessary records, including the organization’s name, employer identification number, address, and type of return to be filed.
- Identify the correct return type and corresponding return code from the IRS instructions.
- Enter the accounting period dates and determine the extended due date.
- Calculate the estimated tax, credits, and any balance due using the payment lines on the form.
- Pay any balance due using the Electronic Federal Tax Payment System (EFTPS) or another approved payment method.
- Submit the completed form electronically or mail it to the IRS Service Center in Ogden, Utah.
When filed correctly and on time, Part I grants an automatic three-month extension without requiring further approval from the IRS.
Part II – Additional Extension Request
If the organization still needs more time after the automatic extension period, it may file Part II. This portion is not automatic and must include a specific explanation for the delay.
- Confirm that the automatic extension period has not expired before submitting Part II.
- Provide a detailed explanation for the delay, such as late financial data, staff changes, or unexpected operational challenges.
- Sign and date the form under penalty of perjury, confirming that all statements are factual.
- Submit the form before the automatic extension period ends to ensure consideration.
- Keep proof of submission and any IRS correspondence for the organization’s permanent records.
If the IRS approves the additional extension, the organization will receive up to six months in total to complete its return.
Learn more about federal tax filing through our IRS Form Help Center.
Common Mistakes and How to Avoid Them
Filing Form 8868 requires accuracy and attention to detail. The following are frequent errors organizations should avoid:
- Filing both parts simultaneously: Organizations must submit Part I and Part II separately, because filing both at the same time invalidates the extension request.
- Entering an incorrect return code: Organizations should verify the correct return code before submitting Form 8868 to prevent delays or denial.
- Failing to include payment: Organizations must pay any taxes owed by the original due date since the extension covers only the filing deadline.
- Submitting after the due date: Organizations should file early to ensure the request is received on time, because even a one-day delay makes the extension invalid.
- Providing vague explanations in Part II: Organizations must give specific, detailed reasons for needing additional time or risk the IRS denying the second extension.
A careful review, verification of codes, and proper documentation help ensure that Form 8868 is accepted and processed without complications.
Learn more about how to avoid business tax problems in our guide on How to File and Avoid Penalties.
What Happens After You File
After filing IRS Form 8868 (2014), the IRS reviews the submission to determine whether the extension request meets all requirements. If properly filed, the organization automatically receives additional time to file its exempt organization return. For Part II, the IRS may send written confirmation if further information is needed or if the request is denied. Organizations should keep copies of all filed forms, records, and payment confirmations to protect their exemption and prove compliance.
FAQs
What is IRS Form 8868 (2014), and who can file it?
IRS Form 8868 (2014) is used by tax-exempt organizations, charitable organizations, churches, and certain corporations to request an extension of time to file their exempt organization return. The form helps protect tax benefits and maintain eligibility for exemption.
When should a tax-exempt organization submit Form 8868?
An exempt organization should submit Form 8868 on or before the original due date of its federal tax return. Filing on time ensures the IRS accepts the extension request and prevents penalties for late returns or unpaid federal tax balances.
How does electronic filing help with Form 8868 submissions?
Electronic filing enables organizations to complete and submit their forms securely through IRS-approved providers, identified by the locked padlock icon. This process reduces mistakes, saves time, and ensures the filing is quickly accepted and properly logged.
What payment and documentation requirements apply when requesting an extension?
When a trust or corporation applies for an extension, it must pay any estimated balance due and include all required documentation. The IRS generally requires accurate data, signed forms, and proof of payment to approve and record the request.
What happens after the IRS receives and reviews a Form 8868?
Once the IRS receives the form, it reviews the request and either accepts or denies the extension. Organizations should maintain all records, payment confirmations, and correspondence to demonstrate that the form was filed correctly and the process was completed in compliance with the regulations.
Can charitable organizations use Form 8868 every tax year?
Yes, charitable organizations, churches, and other exempt organizations may use Form 8868 each tax year if they need extra time to file their federal tax return. However, limitations apply, and the total extension period cannot exceed six months.
What steps should organizations take after their extension is approved?
After approval, organizations must complete and file their exempt organization return by the new due date. They should keep all documentation, review submission history, and update records to protect exemption status and ensure continued tax benefits.
