Form 8868 (Rev. January 2017)—2017 Tax Year Filing Checklist
Purpose
Form 8868 requests an automatic 6-month extension of time to file exempt organization returns and certain trust returns. For 2017, the IRS replaced the previous two-step extension process (a 3-month automatic extension followed by an additional 3-month request) with a single streamlined 6-month automatic extension, simplifying the procedure for all filers.
Required Steps
Step 1: Select the Appropriate Return Code
Enter the single Return Code (01–12) that corresponds to your specific exempt organization or trust form for tax year 2017. Each return type requires a separate Form 8868—blanket requests are not permitted. The Return Code system replaced the previous checkbox format, effective for 2017 filings.
Return Codes:
- 01: Form 990 or 990-EZ
- 02: Form 990-BL
- 03: Form 4720 (individual)
- 04: Form 990-PF
- 05: Form 990-T (section 401(a) or 408(a) trust)
- 06: Form 990-T (trust other than above)
- 07: Form 990-T (corporation)
- 08: Form 1041-A
- 09: Form 4720 (other than individual)
- 10: Form 5227
- 11: Form 6069
- 12: Form 8870
Step 2: Provide Complete Identifying Information
Enter the organization’s Employer Identification Number (EIN) or the individual filer’s Social Security Number (SSN). The 2017 form includes designated boxes for both types of identifying numbers. Complete only one box—never both. Include the complete legal name and current mailing address of the filer.
Step 3: Calculate Tentative Tax Liability (Line 3a)
Enter the estimated tentative income or excise tax for the 2017 tax year, reduced by any nonrefundable credits. This line applies to filers of Forms 990-PF, 990-T, 4720, and 6069. If you expect no tax liability, enter zero. All filers must complete lines 3a, 3b, and 3c, even if tax-exempt or expecting no tax liability.
Step 4: Report Credits and Payments (Line 3b)
For Forms 990-PF, 990-T, 4720, and 6069, enter total refundable credits and estimated tax payments made for 2017. Include any prior year overpayment applied as a credit to 2017. This line does not apply to other return types and should be left blank if not applicable.
Step 5: Determine Balance Due and Payment Requirements (Line 3c)
Subtract line 3b from line 3a to calculate the balance due. Payment must be submitted by the original return due date to avoid interest charges (calculated from the original due date until paid) and potential late payment penalties (generally one-half of one percent per month, not exceeding 25%, unless reasonable cause is demonstrated).
Step 6: Apply the 90% Safe Harbor Rule
To avoid late payment penalties when filing with an extension, ensure that: (a) the tax shown on line 3a equals at least 90% of the total tax liability shown on your final 2017 return, and (b) you pay the remaining balance by the extended due date. Both conditions must be met to qualify for this penalty safe harbor.
Step 7: Make Electronic Tax Deposits
Submit federal tax deposits electronically through EFTPS (Electronic Federal Tax Payment System), a free government service, or through authorized tax professionals, financial institutions, or payroll services (fees may apply).
Small Foundation Exception: Private foundations meeting all three requirements may pay by check or money order: (1) Section 4940 tax on Part VI, line 5 of Form 990-PF is less than $500, (2) amount on Form 8868 line 3a is less than $500, and (3) payment represents the full balance due. Make checks payable to “United States Treasury” and include the tax year, “Form 8868,” and the foundation’s name, address, and EIN.
Step 8: File by the Original Due Date
Submit the original Form 8868 (no copies required) to the IRS Ogden office by the original due date of your 2017 return. The mailing address is: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045.
Important: Do not attach Form 8868 to your actual return when filing. File the extension form separately. Electronic filing is available for all forms except extension requests for Form 8870, which must be submitted in paper format.
Step 9: Complete Group Return Information (If Applicable)
If filing for a group return, enter your four-digit Group Exemption Number (GEN) and check the box indicating whether the extension applies to the entire group or only part of it. If the extension does not include all group members, attach a schedule listing the name, address, and EIN of each organization included in the extension request.
Step 10: Specify Tax Year Information
Indicate whether the extension applies to calendar year 2017 or a fiscal tax year beginning and ending in 2017. For tax years shorter than 12 months, check the applicable reason: Initial return, Final return, or Change in accounting period. Note that changes in accounting period require IRS approval via Form 1128 unless certain exceptions apply.
Step 11: Identify Books and Records Custodian
Provide the name and telephone number of the person maintaining care and custody of the organization’s books and records for the 2017 tax year. Include a fax number if available. If the organization has no office or place of business in the United States, check the designated box on the form.
Step 12: Verify Extension Period Compliance
Confirm that the extended due date entered on line 1 does not exceed six months from the original due date of your 2017 return. Organizations may receive only one automatic 6-month extension per tax year for each return type. Multiple or sequential extensions beyond six months are not permitted for 2017 filings.
Step 13: Understand Automatic Revocation Consequences
Organizations that fail to file the required Form 990 series returns for three consecutive years will have their tax-exempt status automatically revoked. The revocation becomes effective on the original filing due date of the third year’s missed return. Filing Form 8868 and receiving an extension does not prevent revocation if the actual return is not filed within the extended period.
Step 14: Review Before Submission
Verify all information is accurate and complete. Ensure the correct Return Code is entered, that the identifying numbers match IRS records, that payment calculations are accurate, and that all required sections are completed. Remember that no signature is required for Form 8868.
Step 15: Maintain Proper Records
Keep a copy of your filed Form 8868, proof of timely filing, and payment confirmation. Document the extended due date and ensure your organization files the actual return by that date. Failure to file the return within the extension period results in late-filing penalties and a potential loss of tax-exempt status if part of a three-year non-filing pattern.
Key 2017 Updates
- Single 6-Month Automatic Extension: The 2017 revision consolidated the previous two-step process into one automatic 6-month extension, eliminating the need for a subsequent additional extension request.
- Return Code System Implementation: The 2017 form replaced checkboxes with a numeric Return Code field (01–12), streamlining data entry and reducing filing errors.
- Enhanced Clarity for Individual Filers: The 2017 form improved the layout and instructions for individuals filing under their SSN, providing clearer guidance on which identifying number box to complete.
- No Signature Required: Form 8868 does not require a signature, simplifying the filing process and expediting submission.
- Electronic Filing Options: Most organizations can file Form 8868 electronically, except extension requests for Form 8870, which must be submitted in paper format to the IRS Ogden address.
Important Reminders
- File Separately: Submit a separate Form 8868 for each different return type requiring an extension. Extensions do not apply to related returns—for example, a Form 990-PF extension does not extend the deadline for Form 4720.
- Extension vs. Payment: Filing Form 8868 extends the time to file your return, but does not extend the time to pay any tax due. Pay the full balance by the original due date to avoid interest and penalties.
- Three-Year Non-Filing Rule: The automatic revocation provision applies even during approved extension periods. Organizations must file actual returns within the extended deadline to maintain tax-exempt status.
- Update Address Changes: Use Form 8822 to notify the IRS of address changes. Simply showing a new address on Form 8868 will not update your organization’s official IRS records.
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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.
