Form 8868 is used by an exempt organization to request an automatic 3-month extension of time (6 months for a Form 990-T corporation) to file its return and also to apply for an additional (not automatic) 3-month extension if the original 3-month extension was not enough time.
Tax-exempt organizations use Form 8868, Application for Automatic Extension of Time To File an Exempt Organization Return, to request an automatic filing extension of 6 months to file their return.
Filing Form 8868 only extends the time to file your return and does not extend the time to pay any tax due. The IRS charges penalties for late payment and late filing; thus, to avoid penalties and interest, you must pay taxes and file your return on time. If you need more time to file your return, submit Form 8868 to the IRS.
You may use Form 8868 to request a 6-month automatic extension of time to file any of the following forms:
Form 8868 is a single-page form. Answer all the required items accurately to avoid any problems with your application for an automatic extension of time to file your return.
Name of exempt organization or other filer
Provide the name of the exempt organization or filer. It may be an exempt organization, a non-exempt organization, including a disqualified person or a foundation manager trustee, or an individual.
Taxpayer identification number (TIN)
Individuals and exempt organizations such as corporations, private foundations, and trusts must enter their TIN.
Number, street, and room or suite no.
City, town or post office, state, and ZIP code.
Provide the complete address of the organization.
Here are additional instructions from the IRS:
If the Post Office does not deliver mail to the street address and the exempt organization has a P.O. box, show the box number instead of the street address.
If the organization receives its mail in care of a third party (such as an accountant or an attorney), enter on the street address line “C/O” followed by the third party’s name and street address or P.O. box
If the address is outside the United States or its possessions or territories, in the space for “city or town, state, and ZIP code,” enter the information in the following order: city, province or state, and country. Follow the country’s practice for entering the postal code. Do not abbreviate the country’s name.
If the organization’s mailing address has changed since it filed its last return, use Form 8822, Change of Address, to notify the IRS of the change. A new address shown on Form 8868 will not update the organization’s record.
Enter the Return Code for the type of return that Form 8868 is for in the space provided. File only one Return Code; file a separate Form 8868 for each return.
The books are in the care of
Provide the name of the one who takes care of the books.
Provide the telephone number of the one who takes care of the books.
Provide the fax number of the one who takes care of the books.
Mark the appropriate checkbox if the organization does not have an office or place of business in the United States.
For a Group Return, enter the organization’s four-digit Group Exemption Number (GEN).
If Form 8868 is for the whole group, mark the appropriate checkbox.
If Form 8868 is for part of the group, mark the appropriate checkbox then, attach a list with the names and TINs of all members the extension is for.
Enter an extension date that is not later than six months from the original due date of the return. Provide also the additional required dates.
If the tax year entered in Line 1 is for less than 12 months, mark the appropriate checkbox: Initial Return, Final Return, or Change in Accounting Period.
If the application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any non-refundable credits in the space provided.
If the application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated tax payments made in the space provided. Include any prior year overpayment allowed as a credit.
Line 3c Balance Due
Subtract Line 3b from Line 3a and enter the value in the space provided. Include your payment with this form, if required, using EFTPS (Electronic Federal Tax Payment System).
File Form 8868 by the due date of the return you are requesting an extension for.
If you are filing an extension for Form 8870 or not filing electronically, send the application to:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0045
For details on electronic filing of Form 8868, visit:
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