Form 8868 (Rev. January 2022) – 2022 Tax Year Checklist
Purpose and Overview
Form 8868 allows exempt organizations to request an automatic six-month extension for filing exempt organization returns, including Forms 990, 990-EZ, 990-PF, 990-T, 4720, 5227, 6069, 8870, 5330, 1041-A, and certain excise tax returns. Filers must distinguish between paper-only filings and electronically filed forms when preparing extension requests for the 2022 tax year.
Filing Eligibility and Return Type Selection
You must determine which return code applies to your organization before completing Form 8868. Return codes 01 through 15 correspond to specific forms, and each code determines whether electronic filing is available for your extension request.
- Return code 12 applies to Form 8870, which requires a paper-only submission in 2022.
- All other return codes may be filed electronically through approved IRS e-file providers.
- Each tax-exempt organization must file a separate Form 8868 for each return type requiring an extension.
- Group Exemption Number holders may file one extension for the entire group or attach a list of member organizations with their taxpayer identification numbers.
Due Dates and Extension Periods
Calendar-year exempt organizations filing Form 990 or Form 990-EZ face an original due date of May 15, 2023. Organizations filing Form 990-PF must submit their returns by the 15th day of the 5th month following the close of their tax year, which means May 15, 2023, for calendar-year 2022 filers.
If the due date falls on a Saturday, Sunday, or legal holiday, the filing deadline moves to the next business day. An approved extension grants six additional months from the original due date, resulting in an extended deadline of November 15, 2023, for most calendar-year filers.
Short Tax Year Requirements
Organizations filing for a tax year shorter than 12 months must indicate their reason on Part II, Line 2 of Form 8868. The 2022 instructions require disclosure for merged, dissolved, or reorganized entities. You must select one of three reasons: initial return, final return, or change in accounting period.
Tentative Tax Calculation and Payment Requirements
Organizations filing Forms 990-PF, 990-T, 4720, or 6069 must complete lines 3a through 3c in Part II to calculate any balance due.
- Line 3a requires the tentative tax liability minus any allowable nonrefundable credits, such as foreign tax credits applicable to trust Form 990-T filers.
- Line 3b includes refundable credits and estimated tax payments made during the 2022 tax year, plus any 2021 overpayment claimed as a credit.
- Line 3c shows the balance due, calculated by subtracting line 3b from line 3a.
Payment Methods and Electronic Requirements
Each tax-exempt organization must make all federal tax deposits electronically for excise and income taxes. You can use the Electronic Federal Tax Payment System to make federal tax deposits directly or arrange payment through your tax professional, financial institution, payroll service, or other trusted third party.
Form 5330 filers who file Form 8868 electronically may pay using the Electronic Federal Tax Payment System or Electronic Funds Withdrawal. You may also send a check or money order payable to the United States Treasury when filing Form 5330 extensions. The 2022 revision emphasizes electronic payment options for organizations with balance-due amounts on line 3c or Part III.
Form 5330 Extension Requirements
Organizations requesting extensions for Form 5330 must complete Part I, Part III, and sign the form under penalties of perjury. You must enter the plan name, plan number, and plan year ending date on the designated lines.
Line 1a requires the code section imposing the excise tax, such as sections 4971, 4980, or 4980F. For section 4980 or 4980F excise taxes, you must enter the reversion date or amendment date in month, day, and year format. Line 2 requires a detailed explanation of the circumstances beyond your control that prevent the timely filing of Form 5330.
Electronic Filing Specifications
The 2022 instructions explicitly exclude Form 8870 from electronic filing options. Applications for extensions to file Form 8870 must be sent in paper format to the Internal Revenue Service Center in Ogden, Utah.
All other forms listed in Part I of Form 8868 may be filed electronically through approved e-file providers. If you plan to make an electronic funds withdrawal with your Form 8868 submission, you must follow the payment instructions provided in Form 8453-TE or Form 8879-TE.
Required Information and Identification
Part I requires the legal name, taxpayer identification number, and complete address of the exempt organization or other filer. Organizations without a United States office must check the appropriate box in Part II.
You must enter the return code in the designated box to identify which form requires an extension. If filing for a Group Exemption Number, indicate whether the extension covers the entire group or only specific members.
Address and Contact Information
Include the suite, room, or other unit number after the street address on your extension request. If the Post Office does not deliver mail to your street address, show your post office box number instead. Organizations receiving mail in care of a third party must enter "C/O" followed by the third party's name and address on the street address line.
Extension Period and Deadline Confirmation
Line 1 of Part II requires the extended due date, which cannot exceed six months from the original filing deadline. The automatic six-month extension begins on the original due date and extends the filing deadline without extending the payment deadline for any tax owed.
Organizations must file Form 8868 by the original due date to receive the automatic extension, and attaching the extension form to a late-filed return does not retroactively extend the filing deadline.
Signature Requirements and Submission
Part II filers do not need to sign Form 8868 when requesting extensions for exempt organization returns. Form 5330 filers must sign Part III, and authorized signers include employers, plan sponsors, plan administrators, disqualified persons, attorneys, certified public accountants, enrolled agents, or individuals holding power of attorney.
You must submit the original Form 8868 to the Internal Revenue Service Center in Ogden, Utah, if filing on paper, and no copies are required with your submission. Do not attach Form 8868 to the exempt organization's return when filing the actual return after the extension period.
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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.
