What the Form Is For

Form 8868 is the IRS form that tax-exempt organizations use to request extra time to file their annual returns. Think of it as asking for a homework extension—except this extension is automatic if you file the form correctly and on time. IRS.gov

This form gives your organization an automatic 6-month extension to file various returns, including:

• Form 990 (Return of Organization Exempt from Income Tax)
• Form 990-EZ (short form)
• Form 990-PF (for private foundations)
• Form 990-T (for unrelated business income tax)
• Forms 4720, 5227, 1041-A, 6069, and 8870 (related excise tax and benefit plan forms)

Important: Form 8868 only extends the time to file paperwork—it does not extend the time to pay any taxes owed. If your organization owes taxes, you must estimate and pay them by the original due date to avoid interest and penalties. IRS.gov

When You’d Use It (Late/Amended Returns)

You would use Form 8868 when your organization needs more time beyond the standard deadline to prepare and file its annual exempt organization return.

For most calendar-year organizations (January 1–December 31, 2021), the original deadline was May 16, 2022 (since the 15th fell on a weekend). With the extension, you'd have until November 15, 2022 to file. IRS.gov

Common Scenarios

• Your accountant needs more time to complete complex schedules
• You're waiting for final donation receipts or financial statements
• You've changed accounting systems or software
• Key staff responsible for filing are unavailable
• You need more time to gather information about foreign activities or related organizations

Important Limitations

• You cannot use Form 8868 to extend Form 990-N (the e-Postcard for small organizations with gross receipts under $50,000).
• You get only one 6-month extension per return per tax year—no second extension.
• Form 8868 is not for amended returns. If you’ve already filed, submit an amended return directly.
• The form must be filed by your original due date—no retroactive extensions.

Key Rules for 2021

1. Timing Requirements

Form 8868 must be submitted by the 15th day of the 5th month after your organization's tax year ends.

For calendar-year organizations (ending December 31, 2021), that meant May 16, 2022. The extension then gave you until November 15, 2022 to file. IRS.gov

2. Payment Obligations

Even with an extension, any taxes owed must be paid by the original due date. For organizations filing Form 990-T, Form 4720, or Form 6069, you must:

• Calculate your tentative tax liability
• Subtract credits or estimated payments
• Pay any balance due with Form 8868

Failure to pay on time results in interest and penalties, even with an approved extension.

3. Electronic Filing Preference

While paper filing is permitted (mail to:
Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045),
the IRS strongly encourages e-filing for speed and accuracy.

Exception: Form 8870 cannot be e-filed and must be mailed. IRS.gov

4. Group Returns

If you’re filing a group return for multiple organizations, enter your four-digit Group Exemption Number (GEN) and attach a list of all covered organizations’ names and TINs.

5. Automatic Approval

Form 8868 provides an automatic extension if filed properly and on time. The IRS does not send an approval notice—your confirmation of filing serves as your approval.

Step-by-Step Filing Process (High Level)

Step 1: Gather Organization Information

Collect your organization’s legal name, EIN, address, and contact information for the person maintaining your books.

Step 2: Identify the Correct Return Code

Form 8868 uses specific return codes:

CodeReturn Type01Form 990 or 990-EZ04Form 990-PF07Form 990-T (corporation)03 / 09Form 4720 (excise taxes)

File a separate Form 8868 for each return type.

Step 3: Enter Your Tax Year Information

Indicate whether the extension applies to a calendar year or fiscal year, and mark if it’s an initial, final, or accounting-period-change return.

Step 4: Calculate Taxes Due (If Applicable)

For Forms 990-PF, 990-T, 4720, and 6069 only:

• Line 3a: Tentative tax, less nonrefundable credits
• Line 3b: Total refundable credits and estimated tax payments
• Line 3c: Balance due (3a – 3b)

If balance due exists, pay via EFTPS or another approved method by the original deadline. IRS.gov

Step 5: File the Form

Submit Form 8868 electronically via IRS-approved e-file providers or mail to the Ogden address. File by your original due date.

Step 6: Retain Confirmation

Keep your e-file receipt or proof of mailing as evidence of timely filing.

Common Mistakes and How to Avoid Them

Mistake #1: Missing the Original Due Date

Once the deadline passes, you cannot get an extension.
Solution: Set reminders 2–3 weeks before May 15.

Mistake #2: Confusing “Extension to File” with “Extension to Pay”

Form 8868 only extends filing time—not payment.
Solution: Estimate and pay taxes owed by the original due date.

Mistake #3: Using Wrong Return Code

Each form has a specific code.
Solution: Verify the correct code for each return type.

Mistake #4: Incorrect or Missing TIN/EIN

Typos or old EINs cause rejections.
Solution: Double-check EINs and have another person review.

Mistake #5: Trying to Extend Form 990-N

Form 8868 cannot extend 990-N filings.
Solution: File 990-N by the deadline or file a 990/990-EZ instead. IRS.gov

Mistake #6: Forgetting to File After Getting Extension

An extension only delays filing—not eliminates it.
Solution: Schedule the extended due date immediately after submitting Form 8868.

Mistake #7: Incomplete Tax Calculations

Leaving lines blank can cause rejection.
Solution: Enter all required figures or zeros where appropriate.

What Happens After You File

Immediate Confirmation

E-filers get instant confirmation, which serves as proof of approval.
Paper filers receive no notice unless there’s a problem.

Your New Deadline

The new filing deadline is 6 months from the original due date—for 2021, November 15, 2022.

Tax Payment Obligations

If taxes were estimated incorrectly:

• Overpaid: Refund or apply to next year
• Underpaid: Owe balance plus interest and potential penalties

Penalties for Missing Extended Deadline

• $20 per day late (for most organizations)
• $105 per day for large orgs (gross receipts > $1,084,000)
• Max penalties: up to $10,500 or 5% of receipts for small orgs; up to $54,000 for large orgs
• Automatic revocation after 3 consecutive non-filings IRS.gov

No Follow-Up Required

The IRS doesn’t send approval letters—your filing confirmation is your approval.

FAQs

Q1: Can I get more than one extension?

No. Only one 6-month automatic extension is allowed per return per year. Late filings after that incur penalties.

Q2: Do I need to explain why I’m requesting an extension?

No. It’s automatic—no justification required.

Q3: Can small nonprofits filing Form 990-N use Form 8868?

No. Form 8868 cannot extend Form 990-N.
If you miss the 990-N deadline, consider filing Form 990-EZ instead. IRS.gov

Q4: Do we still fill out tax lines if no taxes are owed?

Yes, for Forms 990-PF, 990-T, 4720, and 6069. Enter “0” where applicable.

Q5: What if we can’t file even after the extension?

Contact the IRS. You can request penalty relief for “reasonable cause,” though approval isn’t guaranteed. IRS.gov

Q6: Can we e-file Form 8868?

Yes, for most returns. Only Form 8870 must be paper-filed. E-filing is faster and provides instant confirmation.

Q7: Can we file early after getting an extension?

Absolutely. You can file anytime before the extended deadline.

Key Takeaway

Form 8868 is a simple, automatic tool that gives exempt organizations valuable extra time to file complete and accurate returns.

Just remember:

• File by your original due date
• Pay all taxes owed by that date
• Don’t confuse “extension to file” with “extension to pay”

Used properly, it helps your organization stay compliant and penalty-free.
For the most current version, visit IRS.gov/Form8868.

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