What Form 8868 (2013) Is For
IRS Form 8868 (2013) is used by tax-exempt organizations to request an extension of time to file an exempt organization return. It allows organizations that cannot meet their original filing deadline to request an extension of time formally.
Most tax-exempt organizations, including charities, private foundations, and certain trusts, use this form to request an extension of their filing deadline. However, it does not extend the time to pay any taxes owed. Any balance must still be paid by the original due date to avoid interest and penalties.
This process helps organizations stay compliant with IRS requirements while finalizing their tax return and supporting documents.
For a detailed breakdown of filing requirements, eligibility rules, and step-by-step instructions, see our comprehensive IRS Form 8868 (2013): Late & Amended Filing Guide.
When You’d Use Form 8868
You’d use IRS Form 8868 (2013) when your exempt organization, charity, or trust needs more time to file its annual return—such as Form 990, 990-EZ, or 990-PF—beyond the original due date. Filing Form 8868 by that date grants an automatic extension to complete your return without immediate penalties.
Organizations may also use it to request additional time if unforeseen circumstances delay the preparation of financial reports or records. However, this form only extends the time to file, not to pay. Any taxes due must be estimated and paid by the original deadline to avoid interest or penalties.
Key Rules or Details for 2013
The 2013 version of Form 8868 was divided into two parts: Part I for the automatic extension and Part II for requesting an additional extension. Organizations could complete only one part per filing. Electronic filing (e-file) was encouraged to ensure faster processing and confirmation from the IRS.
Form 8868 could not be used to extend the Form 990-N (e-Postcard), and each extension request required the proper return code identifying the related tax form. Any estimated taxes had to be paid by the original due date to avoid interest or penalties. If a deadline fell on a weekend or legal holiday, the due date was automatically extended to the next business day.
For complete details on wage reporting, withholdings, and unemployment tax filings, see our guide for Nonprofit & Exempt Organization Forms.
Step-by-Step (High Level)
Step 1: Determine the Type of Extension Needed
Determine whether the organization qualifies for the automatic 3-month extension or must request the additional 3-month extension.
Step 2: Gather the Required Information
Prepare the following details before completing the form:
- Legal name, address, and Employer Identification Number (EIN)
- Contact information for the person responsible for the organization’s books and records
- The specific return code and the tax year being extended
Step 3: Estimate and Pay Any Tax Due
Review financial records and estimate the tax liability. Payment of at least 90% of the estimated balance must accompany the form to avoid penalties.
Step 4: Complete the Appropriate Section
- Complete Part I for the automatic extension.
- Complete Part II for the additional extension and include a written explanation of why more time is needed.
Step 5: File the Form
Submit electronically using an approved [IRS e-file provider](LINK 1) or mail it to:
Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045
The form must be received by the original due date or the extended due date if filing Part II.
Step 6: Make the Payment
Pay through the Electronic Federal Tax Payment System (EFTPS) or by check, or set up a payment plan. Keep confirmation of payment and filing for your records.
Step 7: Sign When Required
Only Part II requires a signature. Ensure the individual signing is authorized to represent the organization.
Common Mistakes and How to Avoid Them
Organizations often make preventable errors when filing Form 8868. Understanding these issues helps maintain compliance and avoid penalties:
- Filing after the deadline: Organizations should submit Form 8868 well before the due date because the IRS will not accept a late extension request.
- Assuming the extension covers payments: Organizations must pay taxes by the original due date, since Form 8868 extends only the filing deadline.
- Providing an unclear reason for additional time: Organizations requesting a second 3-month extension must give a specific factual explanation rather than a vague statement.
- Using an incorrect or missing return code: Organizations can avoid delays by entering the correct return code that matches the form they intend to extend.
- Attempting to extend Form 990-N: Organizations should note that Form 990-N cannot be extended using Form 8868 and should choose the correct filing method instead.
Careful attention to deadlines, payment requirements, and filing details helps ensure the extension request is accepted and processed without delay.
Learn more about how to avoid business tax problems in our guide on How to File and Avoid Penalties.
What Happens After You File
Once you file IRS Form 8868 (2012) by the original due date, your automatic extension is generally approved without confirmation. Most tax-exempt organizations receive an extra three months to file, or six months for corporate Form 990-T filers. If you submit Part II for an additional extension, the IRS reviews your explanation and notifies you only if it’s denied.
Even with an approved extension, any unpaid taxes from your exempt organization return continue to accrue interest and potential penalties from the original due date. To remain in compliance, always pay at least 90 percent of your estimated tax balance and retain proof of timely submission, such as an e-file confirmation or a certified mail receipt.
FAQs
What is IRS Form 8868 (2012) used for?
IRS Form 8868 (2012) allows exempt organizations and certain trusts to request an automatic extension of time to file their tax return. It provides extra time to complete required forms, such as Form 990 and 990-EZ, as well as related returns.
Can most tax-exempt organizations request more time to file?
Yes, most tax-exempt organizations can request an automatic extension using Form 8868 before the original due date. This gives additional time to file without penalty, as long as estimated taxes are paid on time.
How do fiscal year filers handle the extension request?
Fiscal year filers must calculate their return due date based on the end of their fiscal year. They can file Form 8868 electronically or by mail to request an extension of time to file their exempt organization return.
Does Form 8868 extend the time to pay taxes owed?
No, Form 8868 only extends the time to file, not the time to pay. Organizations must estimate and pay any balance due by the original due date to avoid interest and penalties under IRS rules.
Can an organization e-file Form 8868 for faster processing?
Yes, exempt organizations, charities, and foundations can e-file Form 8868 through an approved IRS provider. E-filing helps confirm submission immediately, ensuring compliance and faster acknowledgment of the automatic extension request.
Are corporations and trusts required to file separate extensions?
Yes, corporations and trusts required to file returns, such as Form 990-T or Form 1041-A, must submit separate Form 8868 applications. Each organization, trust, or foundation needs its own request for an extension of time.
