FORM 8868 (REV. JANUARY 2019) — 2019 TAX YEAR CHECKLIST
Overview and Purpose
Form 8868 requests an automatic 6-month extension of time to file exempt organization returns and certain excise tax returns. Organizations use this form to extend the filing deadline for
Forms 990, 990-EZ, 990-BL, 990-PF, 990-T, 1041-A, 4720, 5227, 6069, and 8870.
The 2019 revision replaced the previous two-stage extension process with a single automatic
6-month extension period. Filers must submit one Form 8868 per return type and cannot combine multiple return types on a single application.
Return Codes and Applicable Forms
The 2019 revision assigns a Return Code to each eligible form in place of checkboxes. You must enter only one Return Code per Form 8868 application.
Available Return Codes for 2019
- Return Code 01: Form 990 or Form 990-EZ
- Return Code 02: Form 990-BL
- Return Code 03: Form 4720 (individual)
- Return Code 04: Form 990-PF
- Return Code 05: Form 990-T (section 401(a) or 408(a) trust)
- Return Code 06: Form 990-T (trust other than above)
- Return Code 07: Form 990-T (corporation)
- Return Code 08: Form 1041-A
- Return Code 09: Form 4720 (other than individual)
- Return Code 10: Form 5227
- Return Code 11: Form 6069
- Return Code 12: Form 8870
Electronic Filing Requirements and Restrictions
Organizations can electronically file Form 8868 for all listed returns except Form 8870. You must submit Form 8870 extension requests in paper format only and mail them to the IRS. The 2019 revision explicitly prohibits electronic filing for Form 8870 extension applications. All other return types support both electronic and paper filing methods.
Group Return Extensions
A central organization may apply for an extension of time to file a group return using the organization's four-digit Group Exemption Number. You must indicate whether the extension applies to the whole group or a partial list of member organizations.
Organizations requesting extensions for only part of a group must attach a schedule to Form
8868. The schedule must show the name, address, and employer identification number of each organization included in the extension request.
Tax Year and Accounting Period Information
You must enter the correct tax year or calendar year for which the extension is requested.
Organizations with tax years of less than 12 months must select and specify the applicable reason.
Valid Reasons for Short Tax Years
- Initial return
- Final return
- Change in accounting period
Tentative Tax and Payment Calculations
Filers of Forms 990-BL, 990-PF, 990-T, 4720, or 6069 must calculate tentative tax on line 3a.
You must reduce the tentative tax by any nonrefundable credits applicable to that return type for the 2019 tax year.
Line 3b requires you to enter refundable credits and estimated tax payments made during 2019.
You may include any allowable prior-year overpayment carryforward applied to the current extension request.
Payment Methods and Requirements
Organizations must calculate the balance due on line 3c and arrange payment by the due date shown on the form. The general rule requires organizations to make federal tax deposits electronically through the Electronic Federal Tax Payment System.
Standard Payment Method
Most organizations must use EFTPS to make tax payments associated with extension requests.
The system provides a free electronic payment service through the Department of the Treasury.
Special Payment Option for Small Foundations
A private foundation may submit its section 4940 tax by check or money order with Form 8868 if it meets all requirements. The foundation must have tax based on investment income of less than $500 on Part VI, line 5 of Form 990-PF.
The amount entered on line 3a of Form 8868 must be less than $500, and the payment must represent the full balance due. Qualifying foundations should write the fiscal or calendar year, "Form 8868," and the foundation's name, address, and EIN on the check or money order.
Filing Locations and Deadlines
Organizations filing paper applications must send Form 8868 to the Department of the Treasury,
Internal Revenue Service Center, Ogden, UT 84201-0045. You must file Form 8868 by the due date of the return for which you are requesting an extension.
The automatic 6-month extension will be granted if you properly complete the form, file it, and pay any balance due by the due date. Organizations cannot extend the time to pay tax, only the time to file the return.
Key Requirements for 2019 Filing
- File a separate Form 8868 for each return type.
- Submit Form 8870 extensions in paper format only to the Ogden service center.
- Enter the applicable Return Code between 01 and 12 in the designated box.
- Include Group Exemption Numbers for group returns and attach member schedules if
the extension covers only part of the group.
- Calculate tentative tax and payments accurately for forms requiring line 3 completion.
- Use EFTPS for payment unless the organization qualifies for the small foundation check
payment option.
- File by the original return due date to obtain the 6-month extension.
- Complete all filer identifying information, including EIN or SSN as applicable.
Additional Considerations
Organizations that fail to file required Form 990 series returns for three consecutive years will face automatic revocation of tax-exempt status. The revocation applies to the original filing date if the due date or extended due date of the third year has passed.
The 2019 revision consolidated the extension process into a single 6-month automatic extension. Organizations no longer need to file a second extension request after an initial
3-month extension period.
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