What the Form Is For

Form 8868 is the IRS's official extension request form for tax-exempt organizations and certain trusts that need more time to file their annual returns. Think of it as a "get out of jail free card" for your filing deadline—but only for the paperwork, not for any taxes you owe.

This form grants an automatic 6-month extension for filing various exempt organization returns, including the commonly filed Form 990 (Return of Organization Exempt from Income Tax), Form 990-EZ (short form), Form 990-PF (private foundation return), Form 990-T (unrelated business income tax return), and several other specialized forms. Trustees of certain trusts filing Form 1041-A or Form 5227 also use this form, as do filers of Form 5330 for excise taxes related to employee benefit plans IRS.gov.

Crucially, Form 8868 does NOT extend your time to pay taxes owed—it only extends your filing deadline. Any taxes due must still be paid by the original deadline to avoid interest charges and penalties. The form also cannot be used to extend the due date for Form 990-N (the e-Postcard that small exempt organizations file) IRS.gov.

For 2023 tax year returns, organizations are limited to a single 6-month extension. You cannot request multiple extensions or "stack" extension periods IRS.gov.

When You’d Use Form 8868 (Late/Amended Situations)

Most nonprofit organizations file Form 8868 before their original return deadline when they realize they need more time to gather information, complete complex schedules, or ensure accuracy. For example, if your organization operates on a calendar year (January-December), your Form 990 is due May 15, 2024 for the 2023 tax year. If you can't meet that deadline, you'd file Form 8868 by May 15 to get an automatic extension until November 15, 2024.

Important timing rule: Form 8868 must be filed by the original due date of the return you're extending. If you attach Form 8868 to a return you're filing late, the extension is invalid and you'll face late filing penalties. The extension request itself cannot be filed late IRS.gov.

Form 8868 doesn't apply to amended returns. If you've already filed your return and need to make corrections, you'd file an amended return (such as Form 990-X for correcting Form 990), not request an extension. The extension is strictly for getting additional time before your first filing.

One critical scenario to understand: automatic revocation. If your exempt organization fails to file required returns for three consecutive years—even with extensions—your tax-exempt status will be automatically revoked as of the original filing date of the third missed return. This is serious and can require going through the lengthy reinstatement process IRS.gov.

Key Rules or Details for 2023

Automatic vs. Non-Automatic Extensions

Most filers (except Form 5330 filers for employee benefit plan excise taxes) receive an automatic 6-month extension simply by properly completing and timely filing Form 8868. No IRS approval is needed beforehand. Form 5330 filers must request approval and the IRS may grant up to 6 months, but it's not automatic IRS.gov.

Payment Requirements

Even though you're getting more time to file, you must estimate and pay any taxes owed by the original deadline. Interest accrues on unpaid taxes from the original due date, and you may face a late payment penalty of 0.5% per month (up to 25% total) if you don't pay on time. This applies even with a valid extension IRS.gov.

Separate Forms Required

You must file a separate Form 8868 for each return type and tax year. For organizations with multiple employee benefit plans filing Form 5330, a separate Form 8868 is required for each plan—no "blanket" extensions allowed IRS.gov.

Electronic Filing

The IRS strongly encourages e-filing Form 8868 through approved software providers. Most returns eligible for extension can be e-filed, except Form 8870, which must be submitted on paper. Paper forms should be mailed to: Internal Revenue Service, Mail Stop 6054, 1973 N Rulon White Blvd., Ogden, UT 84201-0045 IRS.gov.

Due Date Calculation

For most exempt organizations, the original return deadline is the 15th day of the 5th month after the end of their tax year. For calendar year organizations, that's May 15. With Form 8868, you get 6 additional months, pushing the deadline to November 15 IRS.gov.

Step-by-Step (High Level)

Step 1: Determine Your Eligibility

Confirm that your organization files one of the eligible returns (Form 990, 990-EZ, 990-PF, 990-T, etc.) and that you're filing Form 8868 by the original deadline. Remember, Form 990-N filers cannot use this extension.

Step 2: Gather Necessary Information

You'll need your organization's Employer Identification Number (EIN), the type of return you're extending (indicated by a return code on the form), your tax year end date, and an estimate of any taxes owed.

Step 3: Complete the Appropriate Part

Form 8868 has three parts. Part I contains basic identifying information required by all filers. Part II is for most exempt organization filers (Forms 990, 990-EZ, 990-PF, etc.) and requires you to calculate any balance due. Part III is exclusively for Form 5330 filers and requires plan-specific information. You complete either Part II or Part III, never both IRS.gov.

Step 4: Calculate and Pay Any Tax Due

Estimate your organization's tax liability and subtract any payments already made. If there's a balance due, pay it with your extension request using EFTPS (Electronic Federal Tax Payment System) or by check/money order for paper filers.

Step 5: File Electronically or by Mail

Submit your completed Form 8868 through IRS-approved e-file software (recommended) or mail it to the Ogden, Utah address. Electronic filers receive immediate confirmation.

Step 6: Keep Confirmation Records

Save your filing confirmation (electronic acknowledgment or certified mail receipt) as proof you met the deadline. You'll receive a computer-generated notice from the IRS confirming approval or denial, particularly for Form 5330 extensions IRS.gov.

Common Mistakes and How to Avoid Them

Mistake #1: Filing Form 8868 Late

The most critical error is submitting your extension request after the original return deadline. An extension filed late is completely invalid, and you'll face penalties as if you never requested one. Solution: Mark your calendar well in advance and file at least a week early to account for processing time or technical issues.

Mistake #2: Not Paying Estimated Taxes

Many filers mistakenly believe an extension means they don't have to pay taxes until the extended deadline. This is false—interest and penalties accrue on unpaid taxes from the original due date. Solution: Make a good-faith estimate of taxes owed and pay that amount with your Form 8868, even if you're not certain of the exact figure.

Mistake #3: Attaching Form 8868 to a Late Return

Filing Form 8868 attached to your actual return after the due date doesn't work. The extension must be filed separately and before the deadline. Solution: File Form 8868 as a standalone document well before your deadline, then file your actual return separately within the extended period.

Mistake #4: Using Form 8868 for Form 990-N

Small organizations filing Form 990-N (e-Postcard) cannot extend their deadline using Form 8868. While there's no penalty for filing Form 990-N late (except in the third consecutive year), automatic revocation rules still apply after three years of non-filing. Solution: If you file Form 990-N, prioritize meeting the original deadline since extensions aren't available IRS.gov.

Mistake #5: Filing One Form 8868 for Multiple Returns or Plans

Each return type and each employee benefit plan needs its own separate Form 8868. Solution: Count how many returns you need to extend and prepare individual extension requests for each one.

Mistake #6: Trying to Update Your Address on Form 8868

Some organizations assume that listing a new address on Form 8868 will update their IRS records. It won't. Solution: Use Form 8822 (for individuals/nonprofits) or Form 8822-B (for businesses) to officially notify the IRS of address changes IRS.gov.

Mistake #7: Failing to Sign Form 5330 Extensions

Form 5330 extension requests require a signature from the filer or authorized representative; extensions for other forms do not. Solution: Review the signature requirements specific to your form type before filing IRS.gov.

What Happens After You File

For Most Returns (Automatic Extension)

Once you properly file Form 8868, you receive an automatic 6-month extension for most returns (up to 6 months for Form 5330, subject to IRS approval). For calendar year organizations filing Form 990, this extends your deadline from May 15 to November 15.

You don't need to wait for IRS approval to rely on your extension. As long as you filed correctly and on time, you have the extra months. However, the IRS will send you a computer-generated notice acknowledging your extension, which you should retain for your records IRS.gov.

For Form 5330

The IRS reviews your request and sends a formal approval or denial notice. If approved, you have your extended time. If the IRS later determines your extension request contained false or misleading statements, they can retroactively void the extension and assess late filing penalties IRS.gov.

Interest and Penalties

If you underpaid your estimated taxes, interest continues accumulating daily from the original deadline until you pay in full. The IRS calculates interest using the federal short-term rate plus 3%. Late payment penalties may also apply if your payment was significantly short IRS.gov.

Revocation Risk

Remember that having an extension doesn't eliminate the three-year automatic revocation rule. If you miss your extended deadline (or don't file after getting the extension) for three consecutive years, your exempt status is automatically revoked. Reinstatement is complex and requires reapplying for exemption IRS.gov.

Next Steps

Use your extended time wisely to ensure your return is accurate and complete. File your actual return (Form 990, 990-EZ, etc.) by the extended deadline. Missing the extended deadline results in penalties that the extension was meant to help you avoid.

FAQs

Q1: Can I file Form 8868 electronically?

Yes, and it's strongly encouraged. Most exempt organization returns can be e-filed through IRS-approved software providers. E-filing provides immediate confirmation and faster processing. Only Form 8870 extension requests must be mailed on paper IRS.gov.

Q2: What if I can't pay the full tax amount by the deadline?

You should still file Form 8868 and pay as much as you can. Interest and late payment penalties will accrue on the unpaid balance, but you'll avoid the more severe late filing penalty (which can be up to 5% per month versus 0.5% for late payment). The extension gives you time to file correctly, even if payment is delayed IRS.gov.

Q3: If my organization has an automatic extension, why would I receive a denial notice?

Common reasons for denial include: filing after the deadline, incomplete information, requesting an extension for an ineligible form (like Form 990-N), or errors in your EIN or tax year. For Form 5330 filers, the IRS reviews requests individually and may deny for insufficient justification IRS.gov.

Q4: Our organization operates on a fiscal year ending June 30. When is our 2023 return due?

For a fiscal year ending June 30, 2023, your Form 990 is due November 15, 2023 (15th day of the 5th month after year-end). If you file Form 8868 by November 15, 2023, your extended deadline would be May 15, 2024 IRS.gov.

Q5: Can I request more than 6 months if I need additional time?

No. The IRS grants only one 6-month extension per return per tax year. There are no provisions for additional extensions beyond this period. Plan accordingly to use your extended time effectively IRS.gov.

Q6: What happens if I file Form 8868 but then don't file my actual return by the extended deadline?

You'll face late filing penalties starting from the extended deadline. For organizations required to file electronically, the penalty is $105 per day (up to $54,500) for each day the return is late. For smaller organizations filing paper returns, penalties vary but can still be substantial. You also risk automatic revocation if this becomes a pattern IRS.gov.

Q7: Our organization filed three years late even with extensions. What happens now?

Your tax-exempt status has likely been automatically revoked. You must check the IRS's Auto-Revocation List to confirm. To regain exempt status, you must file a new application (usually Form 1023 or 1023-EZ) and pay the associated fees. Until reinstated, your organization is treated as a taxable entity. This is why filing on time—even with extensions—is critical IRS.gov.

Notes

Sources: All information in this summary comes from official IRS publications including Form 8868 and Instructions, Extension Guidelines for Exempt Organizations, and Annual Return Due Dates, all from IRS.gov.

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