What Form 8868 (2012) Is For
IRS Form 8868 (2012) allows tax-exempt organizations to request an extension of time to file an exempt organization return. It provides organizations with more time to complete their annual reporting and remain compliant with IRS requirements.
Most tax-exempt organizations, including charities, private foundations, and certain trusts, are eligible to use this form. It applies to several tax forms, including Form 990, Form 990-EZ, Form 990-PF, and Form 990-T. Form 8868 extends the time to file but not the time to pay. Any balance due must be paid by the original due date to avoid penalties and interest.
When You’d Use Form 8868
Form 8868 is filed when an organization cannot meet its original due date for filing a tax return. It provides an automatic extension or a second, additional extension.
Automatic Extension
An automatic extension grants three additional months to file most exempt organization returns. Corporations filing Form 990-T qualify for an automatic six-month extension. The IRS grants this first extension if the form is submitted by the original due date.
Additional Extension
If the organization still cannot file after the first extension, it may request another three-month extension. This second extension is not automatic and requires a valid explanation. The organization must show reasonable cause, such as unexpected delays, record loss, or the need for legal consultation.
Form 8868 is not used for amended returns. Amended filings require the correct amended form for the return type.
Key Rules or Details for 2013
The 2013 version of Form 8868 maintained its two-part format, with Part I granting an automatic three-month extension and Part II allowing an additional three-month extension if reasonable cause was shown. Most tax-exempt organizations could e-file the form, except those filing Form 8870, which still required paper submission to the IRS at the Ogden, Utah address.
If a due date fell on a weekend or legal holiday, the next business day became the effective filing deadline. Organizations were required to estimate and pay any tax balance by the original due date to avoid penalties and interest. Failure to pay the proper amount could result in additional charges or loss of good standing with the IRS.
Learn more about federal tax filing through our IRS Form Help Center.
Step-by-Step (High Level)
Filing Form 8868 requires several organized steps.
Step 1: Determine Which Extension Applies
Identify whether the organization qualifies for the automatic or additional extension based on its return type and fiscal year.
Step 2: Gather Required Documents
Collect the organization’s legal name, address, Employer Identification Number (EIN), fiscal year-end date, return code, and financial data to estimate income, credits, and payments.
Step 3: Calculate and Pay Any Estimated Balance
Estimate the tentative tax liability, subtract any credits, and pay the balance due to avoid penalties. If you are seeking options to manage your balance, you may consider a California state tax payment plan. Payments may be made through the Electronic Federal Tax Payment System or by mail.
Step 4: Complete the Appropriate Part of the Form
Use Part I for an automatic extension or Part II for an additional extension. Part II requires a detailed explanation and a signature.
Step 5: Submit the Form by the Proper Deadline
Submit electronically through an IRS-approved e-file provider or mail the paper form to the IRS Center address. The submission must be made by the original due date or the extended deadline.
Step 6: Keep Confirmation Records
Maintain copies of submissions, payment confirmations, and IRS acknowledgments for compliance and audit purposes.
Common Mistakes and How to Avoid Them
Common errors can delay processing and may trigger IRS penalties. Reviewing these mistakes helps ensure timely and compliant filing:
- Attaching Form 8868 to the return: Organizations must file Form 8868 separately; attaching it to the return invalidates the extension request.
- Failing to pay estimated taxes on time: The extension applies only to filing, not payment; estimated taxes must still be paid by the original due date.
- Providing weak explanations for additional time: Requests for a second 3-month extension must demonstrate reasonable cause with clear, specific justification.
- Entering incorrect or missing EINs and return codes: Inaccurate identification information causes processing delays; organizations should verify all entries before submission.
- Filing both parts simultaneously: Each extension must be filed separately; submitting both Part I and Part II at once will result in rejection.
- Filing late: Even a one-day delay invalidates the extension; planning and submitting early helps maintain compliance.
Careful attention to deadlines, payment requirements, and identification details helps ensure a valid and timely Form 8868 filing.
Learn more about how to avoid business tax problems in our guide on How to File and Avoid Penalties.
What Happens After You File
After filing Form 8868, the IRS reviews the request to confirm that it was submitted on time and completed accurately. If accepted, the organization receives an automatic extension notice, granting additional time to file the required return. However, this extension does not postpone any tax payments, which must still be made by the original due date to avoid penalties and interest. If the form is incomplete or filed late, the IRS may deny the extension and assess applicable fines.
Frequently Asked Questions
What is IRS Form 8868 (2012) used for?
IRS Form 8868 (2012) allows tax-exempt organizations, foundations, and charities to request an automatic extension of time to file their annual exempt organization return. It extends the filing deadline but not the time to pay taxes.
Who can file Form 8868 for an exempt organization return?
Most tax-exempt organizations, including trusts, corporations, and associations, may use Form 8868 to request an extension of time to file their Forms 990, 990-EZ, or 990-PF. However, Form 990-N (e-Postcard) filers are not eligible to use it.
How long is the automatic extension granted by Form 8868?
Form 8868 provides an automatic six-month extension from the original due date. Fiscal year filers must calculate their extension based on the end of their fiscal year and ensure timely submission to maintain compliance.
Can organizations e-file Form 8868 with the IRS?
Yes, the IRS allows organizations to e-file Form 8868 for faster processing and confirmation. E-filing helps prevent mailing delays and ensures the request is received before the filing deadline or the next business day if it falls on a holiday.
Does the extension apply to tax payments?
No, Form 8868 only extends the time to file, not the time to pay taxes. Organizations must estimate and pay any balance due by the original due date to avoid penalties and interest under federal tax law.
What happens if an organization files Form 8868 late?
If the form is filed after the original due date, the IRS will deny the extension request. Late filers may face penalties, interest, and loss of compliance status until all required documents are submitted correctly.
What if the fiscal year ends while serving in the Armed Forces?
Organizations or representatives affected by military service may qualify for additional relief under IRS regulations. The Department of the Treasury may extend deadlines when service members are on active duty during a filing period.
For more resources on filing or understanding other IRS forms, visit our Form Summaries and Guides Library.
