IRS Form 8868 (2014): Application for Extension of Time to File an Exempt Organization Return
Purpose
Form 8868 allows exempt organizations to request extensions of time to file various returns, including Forms 990, 990-PF, 990-T, 4720, 5227, 6069, 8870, 1041-A, and 990-BL. The form provides an automatic 3-month extension for most exempt organization returns in 2014, while corporations filing Form 990-T receive an automatic 6-month extension.
Electronic filing became available for Form 8868 in January 2011 and remained available in 2014 for all return types except Form 8870, which requires paper filing only. The 2014 instructions clarify that corporations, partnerships, REMICs, and trusts must use Form 7004 for extensions of income tax returns.
Filing Structure
Form 8868 consists of two parts that cannot be filed simultaneously. Each part serves a distinct purpose in the extension process.
Part I: Automatic Extension
This section provides an automatic 3-month extension for most filers. Corporations filing Form 990-T receive an automatic 6-month extension instead. No signature is required for Part I. The IRS grants this extension automatically if you complete the form properly, file by the due date, and pay any balance due.
Part II: Additional Non-Automatic Extension
You may use this section only after receiving an automatic extension. Part II provides an additional 3-month extension upon IRS approval. You must include a detailed explanation of why you need additional time. The IRS evaluates each request and may approve or deny based on the circumstances presented.
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.
Step-by-Step Completion Guide
Step 1: Verify Organization Type and Return Code Eligibility
Confirm your organization qualifies as an exempt organization or other eligible filer. Select the appropriate return code from codes 01 through 12. Enter only one return code per Form 8868. File a separate extension request for each return requiring an extension.
The 2014 return codes are:
- Code 01 applies to Form 990 or Form 990-EZ and covers most tax-exempt organizations filing annual information returns.
- Code 02 applies to Form 990-BL and covers black lung benefit trusts and related filers.
- Code 03 applies to Form 4720 filed by individuals who owe excise taxes on certain transactions.
- Code 04 applies to Form 990-PF and covers private foundations filing annual returns.
- Code 05 applies to Form 990-T filed by section 401(a) or 408(a) trusts with unrelated business income.
- Code 06 applies to Form 990-T filed by trusts other than those covered by code 05.
- Code 07 applies to Form 990-T filed by corporations reporting unrelated business income tax.
- Code 08 applies to Form 1041-A and covers charitable remainder trusts and pooled income funds.
- Code 09 applies to Form 4720 filed by entities other than individuals owing excise taxes.
- Code 10 applies to Form 5227 and covers split-interest trusts filing annual returns.
- Code 11 applies to Form 6069 and covers certain organizations filing returns related to foreign personal holding companies.
- Code 12 applies to Form 8870 and covers information returns for transfers associated with personal benefit contracts.
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.
Step 2: Determine Filing Method Based on Return Type
Most Form 8868 requests can be filed electronically or on paper. Extensions for Form 8870 must be filed on paper only. E-filing is prohibited for Form 8870 extensions under the 2014 rules. For all other return codes, you may choose electronic filing through approved e-file providers or paper filing by mail.
Step 3: Complete Identification Information
Enter the organization's complete name, employer identification number, street address, city, state, and ZIP code. Individuals filing this form enter their Social Security number instead of an EIN. Include suite or room numbers in the street address.
For P.O. boxes, show the box number if the Post Office does not deliver to the street address. For foreign addresses, enter the city, province or state, and country name without abbreviation. Follow that country's postal code format.
Step 4: Specify Tax Year and Accounting Period
Enter either the calendar year or the tax year's beginning and ending dates on Part I, line 1. If the tax year is less than 12 months, check the appropriate reason box.
The three reasons boxes cover an initial return, a final return, or a change in the accounting period. Organizations checking the change in accounting period box must have applied for IRS approval unless certain automatic approval conditions have been met.
Step 5: Calculate Tentative Tax and Payment Requirements
Complete lines 3a, 3b, and 3c even if your organization is exempt from tax. All filers must calculate and report these amounts.
- Line 3a requires the tentative tax for the year, reduced by any nonrefundable credits, and this instruction applies to Forms 990-BL, 990-PF, 990-T, 4720, and 6069.
- Line 3b requires any refundable credits and estimated tax payments already made, and you must include any prior-year overpayment credited to the current year.
- Line 3c shows the balance due by subtracting line 3b from line 3a, and Form 8868 extends the time to file, but not the time to pay tax.
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.
Step 6: Identify the Person Maintaining Books and Records
Enter the name, telephone number, and fax number of the individual responsible for maintaining the organization's books. This contact information allows the IRS to communicate with the organization during the extension period.
Step 7: Designate Group Return Status if Applicable
Enter the four-digit Group Exemption Number in the designated space if filing for a group exemption. Indicate whether the extension applies to the whole group or only part of the group.
If the extension applies to only part of the group, attach a list with the required details. The list must show the name, address, and employer identification number of each organization included in the extension request.
Step 8: Submit Payment Using EFTPS
You must make payment through the Electronic Federal Tax Payment System if line 3c shows a balance due. Form 8868 itself does not accommodate payment submission.
Organizations must arrange EFTPS enrollment separately or use a tax professional, financial institution, or payroll service. Small private foundations with a tentative tax of less than $500 and not required to use EFTPS may include a check or money order with a paper-filed Form 8868.
Step 9: File by the Original Due Date
To receive the automatic extension, submit Form 8868 by the original due date of the return. Filing after the due date will not extend the filing deadline and may result in late filing penalties.
When requesting a non-automatic additional extension using Part II, file early enough to allow time for IRS review. The IRS needs sufficient time to evaluate and respond before the extended deadline expires.
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.
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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.
