What Form 8868 (2021) Is For
IRS Form 8868 (2021) is used by tax-exempt organizations, including charitable organizations, churches, and foundations, to request an automatic six-month extension of time to file their federal tax return with the Internal Revenue Service (IRS). It applies to entities that file Forms 990, 990-EZ, 990-PF, and other related information returns under federal tax law. The form helps organizations maintain compliance and avoid penalties by allowing extra time to prepare complete and accurate returns. However, it does not extend the time to make tax payments, and all income tax balances must still be paid by the original due date.
Organizations can file IRS Form 8868 (2021) electronically using approved IRS e-file providers that offer secure multifactor authentication and a locked padlock icon to protect sensitive tax information. Electronic filing provides quick confirmation and email notifications for successful submission. Filing early also gives taxpayers, corporations, and charities additional time to organize financial data, verify deductible charitable contributions, and ensure compliance with Department of the Treasury requirements. By using this form, organizations demonstrate transparency, fulfill government reporting obligations, and strengthen trust with donors and shareholders.
For a detailed breakdown of filing requirements, eligibility rules, and step-by-step instructions, see our comprehensive IRS Form 8868 (2021): Late & Amended Filing Guide.
When You’d Use Form 8868
Organizations typically use Form 8868 when they are unable to meet the original due date for their annual return. For calendar-year organizations, the 2021 filing deadline was May 16, 2022. By filing Form 8868 on time, organizations extended their deadline to November 15, 2022.
Common reasons for requesting this extension include:
- The accounting department requires additional time to finalize financial records and reconcile income and expenses.
- The organization is waiting for donation confirmations, grants, or other tax-deductible charitable contributions.
- Key personnel or the tax professional responsible for preparing the tax return are unavailable.
- The organization is implementing a new accounting or record-keeping system.
Form 8868 cannot be used to extend the due date for Form 990-N (the e-Postcard). Small organizations that file Form 990-N must adhere to the original due date.
Key Rules or Details for 2021
For the 2021 tax year, Form 8868 had to be filed by the 15th day of the fifth month following the end of the organization’s tax year. For organizations operating on a calendar year ending December 31, 2021, this meant May 16, 2022.
Important filing guidelines include:
- Any federal tax owed must be paid by the original due date. The extension applies only to filing, not payment.
- Payments can be made using the Electronic Federal Tax Payment System (EFTPS) or other approved IRS payment systems.
- Electronic filing is recommended to receive immediate confirmation, minimize data errors, and expedite processing.
- Certain forms, such as Form 8870, must still be mailed to the Internal Revenue Service (IRS), not the Department of the Treasury.
Organizations filing group returns must list the Group Exemption Number and provide a detailed list of all members included in the request.
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: Gather Required Information
The organization must collect its legal name, Employer Identification Number (EIN), mailing address, and contact information for the person responsible for maintaining its financial records.
Step 2: Identify the Correct Return Code
Each return type has a specific code on Form 8868. The correct code ensures the Internal Revenue Service processes the request accurately.
Step 3: Indicate the Tax Year
The filer must specify whether the organization follows a calendar or fiscal year and provide both the beginning and ending dates for that year.
Step 4: Calculate and Pay Any Taxes Due
If the organization files returns such as Form 990-T or 990-PF, it must calculate tentative tax amounts, subtract credits and prior payments, and pay any remaining balance by the original due date.
Step 5: Submit the Completed Form
Form 8868 can be filed electronically through an IRS-approved provider or mailed to the designated IRS service center. The form must be filed by the original due date to qualify for the automatic extension.
Step 6: Retain Proof of Filing
Organizations should keep a copy of the e-file confirmation or proof of mailing. This documentation serves as evidence that the extension request was submitted promptly.
Learn more about federal tax filing through our IRS Form Help Center.
Common Mistakes and How to Avoid Them
- Filing after the original due date: An organization must submit Form 8868 on or before the deadline because any late filing automatically voids the extension.
- Confusing an extension to file with an extension to pay: An organization should pay all taxes by the original due date since Form 8868 extends only the filing deadline.
- Using the wrong return code: An organization must verify the correct return code before submission to prevent delays or rejection.
- Failing to file after receiving an extension: An organization should track the extended due date because missing it can lead to daily penalties or loss of tax-exempt status.
- Not retaining proof of submission: An organization should keep e-file confirmations or mailing receipts so it can verify timely filing if the IRS requests documentation.
What Happens After You File
After Form 8868 is filed, the IRS reviews the submission to confirm that it was completed correctly and received on time. If accepted, the organization automatically receives a six-month extension to file its annual return. However, the extension does not delay payment obligations, and any unpaid taxes may still accrue penalties and interest.
FAQs
What is IRS Form 8868 (2021) used for?
IRS Form 8868 (2021) allows tax-exempt organizations to request an automatic extension to file their annual tax return. The Internal Revenue Service grants an additional six months to complete and submit required forms.
Can charitable organizations qualify for an extension to file their tax returns?
Yes, charitable organizations and other nonprofits can qualify for an automatic filing extension by submitting Form 8868 before the original due date. This process ensures the accuracy of tax information and helps maintain compliance with federal tax laws.
Does Form 8868 extend the time for tax payment?
No, this extension applies only to filing the tax return, not to any tax payment. Organizations must calculate and pay federal tax or income tax by the original deadline to avoid interest and penalties.
Can a tax professional file Form 8868 on behalf of an organization?
Yes, a qualified tax professional can file Form 8868 electronically or by mail on behalf of tax-exempt organizations. The authorized representative must ensure all required data and payment details are complete before submission.
How can organizations securely access and file their tax forms online?
Organizations can access IRS e-file systems that feature a locked padlock icon and multifactor authentication for enhanced account security. Users receive email notifications confirming the submission and can monitor payment status through their secure IRS account.
Can corporations or churches use Form 8868 to file for relief?
Corporations, churches, and other qualifying tax-exempt entities may use Form 8868 to request additional time for their tax return. Filing this form provides relief by extending the due date without affecting tax payment obligations.
