What the Form Is For

Form 8868 is the IRS form that tax-exempt organizations use to request extra time to file their annual information returns. Think of it as a “hall pass” that gives your nonprofit an additional six months past the normal filing deadline to submit forms like the Form 990 (the main annual return for tax-exempt organizations).

The 2016 version of Form 8868 underwent a significant change that made life simpler for nonprofits: it consolidated what used to be a two-step process into a single automatic extension. Previously, organizations could request an initial 3-month extension and then file a second request for an additional 3 months. Starting with the 2016 tax year, one properly filed Form 8868 grants a full automatic 6-month extension—no questions asked.

This form applies to a variety of exempt organizations including charities under section 501(c)(3), social welfare organizations, labor unions, business leagues, and other tax-exempt entities. It also covers certain excise tax returns related to employee benefit plans. For 2016, the form was used to extend filing deadlines for returns like Form 990 (Return of Organization Exempt From Income Tax), Form 990-EZ (short form), Form 990-PF (for private foundations), and Form 990-T (for unrelated business income tax), among others.

Importantly, this extension only gives you more time to file your return—not more time to pay any taxes owed. If your organization owes taxes, you still need to estimate and pay that amount by the original due date to avoid interest and penalties.

When You’d Use It (Late/Amended Filings)

Original Extension Request

Most tax-exempt organizations with calendar-year accounting periods must file their annual returns (Form 990 or 990-EZ) by May 15th of the following year. If your organization needs more time to gather information, complete schedules, or review the return, you'd file Form 8868 by that May 15th deadline to automatically extend your filing deadline to November 15th—six months later. For organizations with fiscal years (accounting periods other than January-December), the same principle applies: file Form 8868 by the 15th day of the 5th month after your fiscal year ends.

Not for Amended Returns

Form 8868 is only used to extend the time to file your original return for a tax year. Once you've filed your annual return—whether on time or late—you cannot use Form 8868 to extend time to file an amended version of that return. If you discover errors after filing, you simply file an amended Form 990 or 990-EZ when you're ready, checking the "Amended return" box in the heading.

Not a Cure for Three Consecutive Years of Nonfiling

Be aware that the IRS has a “three-strike” rule for exempt organizations. If your organization fails to file required returns (or submit Form 990-N e-Postcards) for three consecutive years, the IRS automatically revokes your tax-exempt status, effective on the filing due date of the third year. Filing an extension doesn't stop this clock—you still need to file your actual return within the extended period or risk losing your exemption.

When You Cannot Use Form 8868

This form cannot be used to extend the filing deadline for Form 990-N (the electronic postcard for small organizations with gross receipts normally $50,000 or less). Those organizations must submit Form 990-N by the regular due date or voluntarily file a full Form 990 or 990-EZ instead, for which they could then request an extension.

Key Rules for 2016

Automatic 6-Month Extension

The most important change in 2016 was the streamlined single extension process. One properly completed Form 8868 automatically grants a 6-month extension—there's no approval process, no need to explain why you need more time, and no second request required. This was a significant simplification from the prior two-part extension system.

Filing Methods

For 2016, organizations could file Form 8868 either electronically or by paper. However, organizations that filed at least 250 returns of any type during the calendar year (including W-2s, 1099s, employment tax returns, etc.) and had total assets of $10 million or more were required to file Form 990 and Form 8868 electronically. Electronic filing was encouraged for all organizations for faster processing.

Payment Requirements

If your organization owed any taxes (such as unrelated business income tax on Form 990-T or excise taxes), you had to estimate the amount and submit payment by the original due date, even if you filed for an extension. The extension covered only the paperwork deadline, not the payment deadline. Organizations needed to complete lines 3a, 3b, and 3c on Form 8868, calculating the tentative tax, any credits or payments already made, and the balance due. Payment had to be made electronically through EFTPS (Electronic Federal Tax Payment System) unless you qualified for a special exception available to small private foundations with tax liability under $500.

Separate Forms Required

You had to file a separate Form 8868 for each return type you wanted to extend. For example, if your organization needed to extend both Form 990 (annual information return) and Form 990-T (unrelated business income tax return), you had to submit two different Forms 8868. The 2016 version introduced "Return Codes" (numerical codes from 01 to 12) to identify which return you were extending, replacing the old checkbox system.

Where to Mail

Paper forms were mailed to the IRS center in Ogden, Utah (Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027). Foreign organizations and organizations in U.S. possessions sent their forms to a P.O. Box in Ogden (P.O. Box 409101, Ogden, UT 84409). Electronic filers submitted through IRS-authorized e-file providers.

Step-by-Step Filing Process (High Level)

Step 1: Determine Your Original Due Date

Figure out when your annual return is normally due—typically the 15th day of the 5th month after your organization's tax year ends. For most calendar-year organizations, this is May 15th.

Step 2: Complete Form 8868 Before That Deadline

Don't wait until the last minute. Fill out Form 8868 with your organization's basic information: name, address, employer identification number (EIN), and the Return Code for the type of form you're extending (Code 01 for Form 990 or Form 990-EZ, Code 04 for Form 990-PF, etc.).

Step 3: Enter the Tax Year Information

In Part 1 of the form (line 1), enter the beginning and ending dates of the tax year for which you're requesting the extension. The extended due date will automatically be six months after your original deadline—you don't calculate or enter this date on the form.

Step 4: Calculate Any Tax Due

Even if your organization is exempt from income tax, you must complete lines 3a, 3b, and 3c. If you owe no taxes, enter "0" on these lines. If you do owe taxes (for example, on unrelated business income), estimate the amount, subtract any credits or estimated payments already made, and show the balance due on line 3c.

Step 5: Pay Any Balance Due

If line 3c shows an amount owed, submit payment electronically through EFTPS by the original due date. Do not attach a check to Form 8868 unless you're a small private foundation meeting specific criteria (annual tax liability under $500).

Step 6: File the Form

Submit Form 8868 electronically through an authorized e-file provider, or mail the paper form to the Ogden Service Center. Keep a copy for your records showing the date you filed.

Step 7: File Your Actual Return by the Extended Deadline

Remember, the extension gives you six more months, but that deadline is firm. A calendar-year organization that gets an extension has until November 15th to file its actual Form 990 or other return.

Common Mistakes and How to Avoid Them

Mistake #1: Thinking the Extension Covers Tax Payments

The most common misunderstanding is believing that filing Form 8868 also extends the deadline to pay any taxes owed. It doesn't.
Solution: Always complete lines 3a–3c honestly, estimate your tax liability conservatively, and pay by the original deadline even if you're filing for an extension.

Mistake #2: Filing Just One Form 8868 for Multiple Return Types

If your organization needs to file multiple types of returns—say, both Form 990 and Form 990-T—you must submit separate Forms 8868 for each.
Solution: Determine all the returns you need to extend, then file a separate Form 8868 for each, using the correct Return Code (01 for Form 990/990-EZ, 07 for Form 990-T corporate filers, etc.).

Mistake #3: Missing the Extension Filing Deadline

Filing Form 8868 late—even by one day—means you don't get the extension, and your actual return becomes late immediately, triggering daily penalties.
Solution: Mark your calendar for the original due date (e.g., May 15th for calendar-year filers) and file Form 8868 a few days early.

Mistake #4: Forgetting to File the Actual Return After Getting the Extension

An extension just moves your deadline—it doesn’t exempt you from filing.
Solution: Set a calendar reminder for six months after the original deadline and file your return before that date.

Mistake #5: Leaving Lines 3a–3c Blank

Even if your organization has no tax liability, the IRS requires you to fill these lines in.
Solution: Always enter “0” or “$0” instead of leaving them blank.

Mistake #6: Using the Wrong EIN or Incorrect Organization Name

Using outdated or incorrect identifiers can delay or nullify your extension.
Solution: Use the exact EIN and legal name shown on your IRS determination letter or most recent filed return.

What Happens After You File

Automatic Approval

Form 8868 is automatically approved if properly completed and filed by the deadline. You won’t receive a confirmation letter, so keep a copy or proof of e-filing as evidence.

Your Extended Deadline

Once filed, your due date moves exactly six months later—no further extensions are available.

Continue Working on Your Return

Use the six months to finalize financial statements, review compensation data, and confirm compliance with reporting requirements.

Interest on Unpaid Taxes

Interest accrues on unpaid taxes from the original due date, even if you have an approved filing extension.

Penalties for Late Payment

If you pay less than 90% of your actual tax by the original due date, penalties of 0.5% per month (up to 25%) may apply.

No Impact on Public Disclosure

Extensions are routine—your filed Form 990 or 990-EZ remains publicly available, but the extension itself is not disclosed.

Still Counts Toward the Three-Year Rule

Filing an extension doesn’t stop the “three-year automatic revocation” countdown for exempt organizations.

Frequently Asked Questions

Q1: Does filing Form 8868 cost anything?

No. There’s no fee for Form 8868—only any taxes due must be paid.

Q2: Can I file Form 8868 after the original deadline has passed?

No. It must be filed by the original due date (e.g., May 15 for most organizations). Late filings don’t qualify for an extension.

Q3: My organization files Form 990-N (e-Postcard). Can we use Form 8868?

No. Form 8868 doesn’t apply to 990-N filers, though they can choose to file Form 990 or 990-EZ instead and extend that.

Q4: We’re filing a group return. Do we need separate Forms 8868?

No. A parent organization filing a group return submits one Form 8868, including a list of subordinate EINs if applicable.

Q5: Can we file early if we finish before the extended deadline?

Yes. You can file your return anytime before November 15 (for calendar-year filers). Earlier filing is encouraged.

Q6: Can private foundations mail a check with Form 8868?

Generally no—payment must be electronic. However, small private foundations with tax under $500 may mail a check with Form 8868.

Q7: Does one Form 8868 cover both Form 990 and 990-T?

No. Each return type requires its own Form 8868 and corresponding Return Code.

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