What Form 8868 (2009) Is For
Form 8868 provides an automatic extension of time for most exempt organization returns when the filer needs additional time beyond the normal tax filing deadline. A tax-exempt organization uses this form to request an extension of time to file returns such as Form 990, Form 990-PF, Form 990-T, or other returns listed under Internal Revenue Service instructions. The extension covers filing but does not delay a balance or any other taxes.
When You’d Use Form 8868 (2009)
An exempt organization uses Form 8868 when it cannot complete its required tax return by the return due dates set by the Internal Revenue Service. The extension of time applies only to filing and never provides more time to pay taxes due or any tax liabilities. Late or amended filing continues to follow the original payment rules, meaning an organization must calculate taxes due and make any tax payment by the normal tax filing deadline.
Key Rules or Details for 2009
- Filing requirements: An exempt organization must submit Form 8868 by the regular tax filing deadline to request an extension of time, and the Internal Revenue Service requires payment of any balance due with the application. Both actions must occur before penalties begin.
- Coverage limitations: Form 8868 only extends the exempt organization return filing deadline, and it never extends payment of tax due or other required taxes, which helps prevent late payment penalties from applying. The organization must accurately calculate its liability.
- Return types: IRS Form 8868 applies to filings such as Form 990, Form 990-PF, Form 990-T, Form 1041-A, Form 4720, Form 6069, and Form 8870, which ensures consistent filing treatment across exempt organization return categories.
- Form 990-N restriction: Form 990-N cannot be used with Form 8868 for an extension, and exempt organization filers using Form 990-N must meet its deadline without an extension of time. These rules apply regardless of the organization’s size or structure.
- Signature rules: An authorized officer must sign the application, and the filer must provide a valid taxpayer identification number so the Internal Revenue Service can verify identity and process the filing accurately.
Browse more tax form instructions and filing guides in our Forms Hub.
Step-by-Step (High Level)
Step 1: Determine which part of Form 8868 you must file
An organization determines whether it needs an automatic extension or an additional extension based on its filing status, and it checks the correct numerical slots for the requested exempt organization return.
Step 2: Enter organization details and select the appropriate return type
The filer enters its legal name, P.O. Box or physical address, employer identification number, and the specific return type, confirming accuracy to meet Internal Revenue Service requirements for electronic filing.
Step 3: Estimate tax liability and include any required payment
The filer estimates tax liability, subtracts credits, and determines any balance due, ensuring that a tax payment accompanies the application because the extension of time does not apply to taxes due.
Step 4: Provide explanations for additional time when filing Part II
A filer requesting a second extension must provide a clear explanation that supports the need for more time, which helps prevent rejection reasons or error codes related to incomplete information.
Step 5: Sign and submit Form 8868 to the proper IRS address
An authorized officer signs the form and submits it through secure channels or electronic filing systems, ensuring compliance with Department of the Treasury guidance and data security requirements.
Learn more about federal tax filing through our IRS Form Help Center.
Common Mistakes and How to Avoid Them
- Confusing filing extensions with payment extensions: Many filers assume that an extension postpones taxes due, which can lead to late payment penalties. An organization can avoid this by estimating its tax liability and making full payment by the normal deadline.
- Using one extension for multiple returns: Some filers submit several types of returns on a single form, which can lead to rejection. An organization can prevent this by filing a separate extension for each exempt organization return, as required by Internal Revenue Code regulations.
- Submitting inaccurate identification details: Filers sometimes submit incorrect employer identification number entries, which trigger error codes, such as F8868-053. An organization can avoid this by double-checking all identification fields before electronic filing.
- Providing incomplete explanations for Part II: Vague explanations create delays and can lead to error code F8868-908. An organization can prevent this by offering specific reasons for needing additional time, supported by clear organizational circumstances.
- Ignoring updated contact information: Some filers fail to update their addresses using Form 8822, which can disrupt correspondence. An organization can avoid this by confirming current mailing details before submitting any extension of time request.
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 submitting Form 8868, the Internal Revenue Service processes the application and grants an automatic extension of time when appropriate, allowing the exempt organization to file by the extended deadline.
The organization continues to prepare its income tax return, maintain records of its tax payments, and monitor status tool messages or error codes. If a second extension is needed, Form 8868 Part II provides additional time, but only when properly completed.
FAQs
Does Form 8868 extend the time to pay taxes due?
No, the extension only provides more time to file. All taxes due must be paid by the original deadline.
Can an organization extend Form 990, Form 990-PF, and Form 990-T using one filing?
No, a separate Form 8868 is required for each exempt organization return.
Can Form 990-N be used in conjunction with Form 8868 to request an extension?
No, Form 990-N does not qualify for an extension of filing time.
What happens if the identifying information is incorrect?
Incorrect entries can trigger rejection, and the filer must correct the information before resubmitting.
How does electronic filing work for Form 8868?
Electronic filing uses secure channels and error-checking systems to confirm accuracy before submission.
Does an organization need to update its address before filing Form 8868?
Yes, address changes must be reported using Form 8822 to ensure proper communication with the Internal Revenue Service.
