Thank you for contacting
GetTaxReliefNow.com!
We’ve received your information. If your issue is urgent — such as an IRS notice
or wage garnishment — call us now at +(888) 260 9441 for immediate help.
or wage garnishment — call us now at +(888) 260 9441 for immediate help.
Oops! Something went wrong while submitting the form.
IRS Form 8868 (2013): Late & Amended Filing Guide
Download, complete, and file your 2013 exempt organization extension request. Fix filing errors, avoid penalties, and stay compliant with official IRS rules for tax-exempt returns.
Official IRS form · Instant download · No signup required
Form DOwnload
✔ Official IRS Document
Download the form, access your records, or get guided help
What Is This Form
Form 8868 (2013) lets tax-exempt organizations formally request extra time to file an exempt organization return. It covers Form 990, 990-EZ, 990-PF, and related returns, helping nonprofits, charities, foundations, and certain trusts stay compliant while organizing records, confirming details, and avoiding late-filing penalties.
Late Filers
Organizations that missed their original due date generally cannot use Form 8868 retroactively and should file the required exempt organization return as soon as possible.
Multiple Income Sources
Organizations with grants, donations, program revenue, or investments often need extra time to reconcile financial records before completing an accurate exempt organization return.
Itemizing Deductions
Nonprofits claiming deductions on Form 990-T should carefully document each deduction category before filing, making an extension useful for thorough and accurate preparation.
Claiming 2013 Credits
Organizations claiming credits on their 2013 tax return should verify eligibility, gather supporting records, and calculate credit amounts correctly before filing.
IRS Compliance
A timely filed Form 8868 extends the filing deadline for eligible returns, helping organizations avoid late-filing penalties while finalizing records and financial details.
Citizens Abroad / Military
Exempt organizations operating internationally or connected to overseas military activities may face record delays, making a timely extension request important for accurate filing.
Eligibility
IRS Form 8868 (2013) applies to tax-exempt organizations, charities, private foundations, and certain trusts needing extra time to file an exempt organization return. If the original due date passed, they should file the return directly instead of seeking a retroactive extension.
Late Filers
If the original due date has passed, Form 8868 generally cannot be filed retroactively. Organizations should submit the underlying return promptly.
Multiple Income Sources
Organizations with grants, donations, investments, and program fees often need extra time to reconcile income records before filing a complete return accurately.
Itemizing Deductions
Nonprofits claiming Form 990-T deductions need extra time to gather support, verify each deduction category, organize records, and prepare a complete, accurate return.
Claiming 2013 Credits
Organizations claiming 2013 tax credits should use the extension period to confirm eligibility, collect records, calculate amounts correctly, and attach all required documentation.
IRS Compliance
A timely Form 8868 extends the filing deadline for eligible returns, but it does not extend the time to pay taxes.
Citizens Abroad / Military
Organizations with international operations or overseas military affiliations may face record delays, making an extension important for accurate and complete filing.
Step-by-Step
Follow these steps to complete and submit Form 8868 (2013) accurately. Each step ensures your extension request is accepted and your organization remains in good standing.
1. Gather Your Documents Before Starting
Collect your organization's legal name, address, Employer Identification Number (EIN), contact information for the person responsible for books and records, the applicable return code, and the tax year being extended before beginning the form.
2. Choose the Correct Part and Return Code [2013 Only]
Form 8868 (2013) has two parts. Complete Part I for the automatic extension, generally three months, with no explanation required. Corporations filing Form 990-T received an automatic six-month extension through Part I only. Use Part II only after an automatic extension was granted; it requires an explanation, and only one part may be completed per submission for that filing year.
3. Report All Income on the Correct Lines
Enter the correct return code for the form your organization plans to extend, such as Form 990, 990-EZ, 990-PF, or 990-T. Each return type has its own code, and errors can delay processing. Form 990-N cannot be extended using Form 8868. Always verify the code with the 2013 form instructions before filing.
4. Enter Your Tax Payment Information
Estimate your organization’s total tax liability before filing Form 8868. To reduce interest and penalties, send the full balance due with the extension request. Enter tentative tax, credits, estimated payments, and balance due accurately, following the form’s payment lines and applicable 2013 instructions before submitting.
5. Choose Your Deductions and Apply Exemptions
Organizations filing Form 990-T must identify allowable deductions before filing. For 2013, deductions generally must be directly connected with unrelated business income. A $1,000 specific deduction may apply, subject to instructions. Keep supporting documentation in organizational records, review each claimed expense carefully, and verify deduction rules with the 2013 IRS instructions before submission.
6. Claim the 2013-Specific Credit [2013 Only]
If your organization is eligible for a credit on the 2013 Form 990-T, identify the authorized credit and confirm eligibility before filing. Attach any required supporting schedules, such as Form 3800, Form 8801, or Form 8827, when applicable.
Filing Deadline — May 15, 2014
Most tax-exempt organizations using a calendar year had a May 15, 2014, filing deadline for 2013 returns. Because that date was a regular business day, no shift applied. Timely Form 8868 filing gave an automatic extension, generally to August 15, 2014. Interest on unpaid income tax still accrues from the original due date.
Refund Deadline — Likely Expired
The refund deadline has likely expired for most 2013 filers. Generally, a claim must be filed within three years from the return filing date or two years from tax payment, whichever is later. Extensions may affect the lookback period. If a trust, trustee, or organization believes a credit remains possible, consult a tax professional before filing.
Processing Time — Allow Several Months
Paper Form 8868 filings and related exempt organization returns may take several months to process, especially for older tax years. Balance-due filers should pay promptly because processing delays do not stop interest or penalties. Keep secure proof of mailing, e-filing confirmation, and required information in organizational records for government follow-up.
E-Filing Available — Paper Mail Also Accepted
In 2013, Form 8868 could generally be e-filed through approved software. IRS guidance says e-filing was available for most listed forms, except Form 8870. Paper filing was also accepted for eligible filers. Part II required an authorized signature, while Part I did not. Review the instructions for additional information before submission.
Missing Tax Records for 2013?
Late filers often lack the original documents needed to complete their exempt organization return accurately. IRS organization transcripts and prior-year records can help reconstruct the financial picture necessary to file a correct return.
IRS Wage & Income Transcript
An IRS wage & income transcript shows Forms W-2, 1098, 1099, and 5498 data, but mainly helps individuals reconstruct income, not prepare accurate exempt organization Form 990-series returns.
IRS Account Transcript
An IRS account transcript shows payments, penalties, credits, and IRS adjustments, helping organizations reconcile their 2013 tax account and confirm prior filing or payment activity.
Social Security Administration
SSA earnings records are tied to an individual’s Social Security number and cannot replace an exempt organization’s books, payroll records, financial documents, or required Form 990-series documentation.
Contact Prior Employers
Prior employers or payroll processors may provide payroll records, earnings statements, wage details, or other retained documents needed to support accurate filing for older tax years.
Do not estimate income figures; use IRS transcripts to match records precisely and reduce the likelihood of follow-up IRS notices.
Missing W-2s or Tax Records?
You can still complete your return even without original records
Penalties and interest on any unpaid 2013 balance have been accruing since the original due date. Filing your return now can stop the failure-to-file penalty from increasing further, depending on your return type.
Failure-to-File Penalty
(5% per month, up to 25%)
For returns with unpaid tax, such as Form 990-T, the penalty is generally 5% per month, up to 25%. Late Form 990-series information returns may face daily penalties instead. File promptly to protect tax-exempt status and limit exposure.
Failure-to-Pay Penalty
(0.5% per month + interest)
The failure-to-pay penalty is generally 0.5% of the unpaid tax for each month or partial month, plus interest. Paying as much as possible now reduces ongoing charges. If a date falls on a federal holiday, confirm the next business day rule.
Penalty Abatement Options
(First-Time Abatement & Reasonable Cause)
Penalty abatement may be available if the organization can document reasonable cause or qualify for First-Time Abatement. Keep filing history, obtain records, and consult a tax professional for assistance before submitting an explanation under applicable IRS law.
Filing delinquent returns is generally better than continuing not to file. When both failure-to-file and failure-to-pay penalties apply in the same month, the failure-to-file penalty is reduced by the failure-to-pay penalty.
Owe Taxes and Need Help?
If your tax situation has resulted in unpaid IRS debt, professional help can reduce what you owe and stop enforcement actions:
- settle your IRS tax debt for less than the full amount with an Offer in Compromise
- set up an affordable IRS payment plan to resolve your balance
- remove or reduce IRS penalties added to your tax debt
Request a free tax relief assessment — speak with a licensed specialist today.
These are the most frequent errors that cause IRS delays, rejected extension requests, or missed opportunities on 2013 exempt organization returns.
- Using the wrong tax year form — Submitting a Form 8868 from a different tax year is a common error that results in processing delays or outright rejection by the IRS.
- Missing required schedules/credit attachments — Failing to attach required 2013 schedules or credit forms, such as Form 3800 or Form 8827, leaves returns incomplete and may trigger IRS notices.
- Incorrect return code or filer information — Entering the wrong return code, filer type, or identifying number can misdirect your extension request and delay processing by the IRS.
- Misapplying Form 990-T deduction rules — Organizations filing Form 990-T must follow 2013 IRS instructions on directly connected deductions and the $1,000 specific deduction; errors risk IRS adjustments or penalties.
- Treating unemployment compensation as partially tax-free — For 2013, unemployment compensation is fully taxable at the federal level; organizations or individuals who assume otherwise will underreport income significantly.
- Assuming a refund is still available — The IRS refund window for 2013 has most likely closed for most filers; filing now may satisfy compliance obligations but will likely not produce a refund.
- Missing or incorrect EIN — Omitting or misreporting the organization's Employer Identification Number on Form 8868 or the related return causes processing errors and can significantly delay IRS acceptance.
- Unsigned return — Part II of Form 8868 requires an authorized signature; submitting without one renders the additional extension request invalid and potentially unprocessable by the IRS.
- Missing attachments — Failing to include required schedules, return codes, or explanations for Part II results in an incomplete filing that the IRS may reject or process incorrectly.
What is IRS Form 8868 (2013) used for?
IRS Form 8868 (2013) allows tax-exempt organizations, charities, private foundations, and certain trusts to request an extension of time to file an exempt organization return, such as Form 990, 990-EZ, or 990-PF. It does not extend the time to pay taxes owed.
Can I still file a 2013 tax return?
Yes, an organization can still file a 2013 exempt organization return after the original due date has passed. However, Form 8868 generally cannot be filed retroactively. File the underlying return directly and address penalties, interest, and required information as soon as possible.
What was the due date for the 2013 Form 8868?
For most calendar-year tax-exempt organizations, the due date for 2013 returns was May 15, 2014. If a date falls on a weekend or federal holiday, the next business day rule may apply. Timely filing of Form 8868 helped secure an automatic extension.
Does Form 8868 provide an automatic extension?
Form 8868 Part I provides an automatic extension for eligible exempt organization returns, usually without an explanation. Most filers received three months, while corporations filing Form 990-T received six months through Part I only. Organizations must file Form 8868 by the original due date.
Can an organization e-file Form 8868 for 2013?
Yes, organizations could generally e-file Form 8868 for 2013 through approved software and transmit the application electronically. IRS recommends e-filing when available because it provides faster confirmation and helps reduce printing or mailing errors. Paper filing remained available for eligible organizations.
Can Form 8868 be used to extend Form 990-N?
No, Form 990-N, also called the e-Postcard, cannot be extended using Form 8868. Organizations required to file Form 990-N must use the correct electronic filing method. Attempting to e-file Form 8868 for Form 990-N will not qualify or create a valid extension.
What is the difference between Part I and Part II of Form 8868?
Part I requests the automatic extension and generally does not require a signature or explanation. Part II is used only after an automatic extension was granted and requires a written reason. An authorized person must sign Part II before the organization submits it.
What should an organization do if it cannot pay the full balance?
An organization that cannot pay the full balance should still file Form 8868 on time and pay as much as possible. The extension of time applies to filing, not payment. Partial payment may reduce penalties, interest, and future collection issues.
Let's Get It Done — Accurately.
We'll help you file your federal tax return correctly, reduce penalties, and resolve what you owe the IRS.
