IRS Form 8868 (2012): Application for Extension of Time to File an Exempt Organization Return
Purpose
Form 8868 allows exempt organizations to request extensions for filing various exempt organization returns. These returns include Forms 990, 990-PF, 990-T, 4720, 5227, 6069, 8870, and 1041-A. The 2012 tax year version provides an automatic 3-month extension for most filers. Corporations required to file Form 990-T receive an automatic 6-month extension.
Organizations needing more time may request an additional 3-month extension. This additional extension is not automatic and requires approval from the IRS. The total maximum extension period equals 6 months for all return types.
The 2012 instructions require organizations filing group returns to enter the Group Exemption Number. Member organizations must be identified by name and Employer Identification Numbers on attached schedules. Failure to properly list members voids the group extension eligibility.
Filing Steps for 2012
Step 1: Verify Eligibility
You must confirm that your organization qualifies to use Form 8868. Eligible filers include organizations exempt under IRC Section 501(c) and employee benefit plan trustees. Certain excise tax filers may also use this form.
Form 7004 serves as the correct extension form for C corporations and partnerships. REMICs and non-exempt trusts must also use Form 7004. The 2012 instructions specifically exclude these entities from Form 8868 eligibility.
Step 2: Select the Correct Return Code
The 2012 form contains twelve return codes numbered 01 through 12. You must enter only one code per Form 8868 submission. File a separate form for each return requiring an extension.
The available codes include:
● Code 01: Form 990 or Form 990-EZ
● Code 02: Form 990-BL
● Code 03: Form 4720 filed by an individual
● Code 04: Form 990-PF
● Code 05: Form 990-T for section 401(a) or 408(a) trusts
● Code 06: Form 990-T for other trusts
● Code 07: Form 990-T for corporations
● Code 08: Form 1041-A
● Code 09: Form 4720 filed by entities other than individuals
● Code 10: Form 5227
● Code 11: Form 6069
● Code 12: Form 8870
Step 3: Complete Identification Information
Enter your organization's legal name and federal Employer Identification Number in Part I. Provide the principal U.S. address with complete street information. Organizations located outside the U.S. must provide foreign addresses with country designations.
The 2012 requirements permit P.O. box addresses with supporting street address documentation. Include the name and telephone number of the person maintaining the organization's books and records. This contact information assists the IRS in processing the extension request.
Step 4: Group Return Requirements
Organizations filing group returns must enter the four-digit Group Exemption Number. Check the whole group box if the extension covers all member organizations. Partial group extensions require an attached schedule listing each member organization.
The schedule must include the legal name and EIN for each member. The 2012 instructions emphasize that missing member lists disqualify the entire group extension claim. This documentation requirement ensures proper tracking of all entities under the extension.
Step 5: Specify Tax Year Information
Line 1 of Part I requires you to indicate the tax year. Enter the calendar year or provide specific beginning and ending dates for fiscal years. Line 2 applies only to short tax years lasting less than 12 months.
Mark the appropriate reason code for short years: initial return, final return, or accounting period change. These designations help the IRS understand the context of the extension request. Accurate tax year information prevents processing delays.
Step 6: Calculate Tax Liability and Payments
Forms 990-PF, 990-T, 4720, and 6069 require tax calculations on lines 3a through 3c. Line 3a requires tentative tax liability minus any nonrefundable credits. Line 3b requires refundable credits and estimated tax payments made during the year.
Line 3c calculates the balance due by subtracting line 3b from line 3a. Payment must be arranged via the Electronic Federal Tax Payment System by the original due date. The extension applies only to filing time and does not extend payment deadlines.
Step 7: Form 8870 Paper Filing Requirements
Form 8870 extensions must be filed on paper in 2012. Electronic filing is not permitted for this form type. Submit paper forms to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045.
This paper-only requirement applies regardless of electronic filing capability for other forms. Organizations must allow adequate mailing time to meet filing deadlines. Paper submissions require proper postage and complete address information.
Step 8: Sign and Date When Required
Part I submissions for automatic 3-month extensions do not require signatures. Part II submissions for additional 3-month extensions require authorized signatures under penalty of perjury. Authorized signers include officers, trustees, and plan administrators.
The signature confirms that all information provided is true and complete. Unauthorized signatures may invalidate the extension request. Organizations should verify signing authority before submission.
Step 9: File by the Deadline
Submit Form 8868 by the normal due date of the underlying return. The automatic 3-month extension grants additional time if you complete the form correctly. Late filing of the extension request eliminates extension protection.
Organizations must also pay any balance due by the original deadline. Timely filing prevents failure-to-file penalties under the 2012 rules. Missing the extension deadline exposes organizations to immediate penalty assessments.
Step 10: Request Additional Extension if Needed
Part II allows you to request an additional 3-month extension. This second extension requires a detailed explanation of why more time is necessary. To maintain continuous extension coverage, file Part II by the first extended due date.
The IRS evaluates additional extension requests based on explanation adequacy. Approval is not automatic and depends on the circumstances presented. Organizations should provide specific, compelling reasons for needing additional time.
2012 Year-Specific Highlights
The 2012 instructions provide explicit guidance on Group Exemption Number entries for all group returns. Attached member lists with names and EINs become mandatory for partial group extensions. This documentation clarity represents an improvement over earlier versions.
Form 8870 received an explicit paper-filing-only designation in 2012. Electronic filing remains prohibited regardless of other forms being filed electronically. This restriction ensures proper processing of returns for personal benefit contract information.
Tax calculations require the subtraction of nonrefundable credits from tentative tax amounts. Refundable credits and estimated payments receive separate reporting to determine the balance due. This calculation method ensures accurate payment tracking.
The 2012 form maintains a two-step extension structure. Part I provides an automatic 3-month extension without additional justification required. Part II offers an additional 3-month extension, subject to IRS approval based on stated need.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
