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Form 8868: When Your Non-Profit Has Its Hands Full

IRS Form 8868 – Application for an Extension to File An Exempt Organization Return

Coming last in PDFfiller’s review of extension forms, this post focuses on form 8868, used by tax-exempt organizations.

Who needs the Form 8868?

An exempt organization that wants to request an automatic 3-month extension of time to file its return needs Form 8868. This form is also used to request any additional extensions.

Is the Form 8868 accompanied by any other forms?

No, the 8868 Form is not accompanied by any other forms.

When is the Form 8868 due?

Form 8868 is due by the due date of the return for which you are requesting an extension. In the case that an additional extension has been requested, the form has to be filed by the extended due date of the return. It is wise to file the Form 8868 early so that you will have time to file the return on time if the extension is denied.

How is the Form 8868 completed?

The Form 8868 is a 2-page form. The form has two parts, Part I (Automatic 3-Month Extension of time) and Part II (Additional (Not-Automatic) 3-Month Extension of Time).

Part I

Only complete this section if the organization is applying for an automatic 3-month extension of time (6 months for a corporation required to file Form 990-T) to file the return. Complete the identifying information on the filer including name, address, E.I.N., or social security number. Enter the code for the form for which you are requesting an extension. Fill in the name, telephone, and fax number of the individual who takes care of the books for the organization. Check the applicable boxes.

Line 1: The date entered on this line cannot be later than 3-months (6 months for a corporation required to file Form 990-T), from the original due date of the return.

Line 2: If you checked the box for change in accounting period, you must have applied for approval to change the organization’s tax year unless certain conditions have been met.

All filers must complete lines 3a, b, and c, even if the organization is exempt from tax or do not expect have any tax liability.

Line 3a: Refer to the organization’s return and its instructions to estimate the amount of tentative tax reduced by any non-refundable credits.

Line 3c: Balance Due. If there is a balance due, to avoid interest and penalties, pay the full balance due with the form.

Part II

This section is completed if the organization requesting an additional 3-month extension.

Line 4: The date entered here cannot be later than 6 months from original due date of the return.

Line 6: Refer to Part I, Line 2.

Line 7: For the IRS to grant the organization an additional extension for filing a return, the organization must file an application on time and include an adequate explanation regarding why the return cannot be filed by the already extended due date.

All filers must complete lines 8a, b, and c, even if the organization is exempt from tax or do not expect to have any tax liability.

Line 8a: See the specific form and form instructions to estimate the amount of tentative tax reduced by any non-refundable credits.

Line 8c: Balance Due.

Sign and date the form. Fill in your title as well.

What is the mailing address for the Form 8868?

Send the 8868 to the following address:

Department of Treasury
Internal Revenue Service Center
Ogden, UT 84201-0045

A separate Form 8868 must be filed for each form for which you are requesting an extension. No blanket request for the form is allowed. Refer to the IRS written instructions for more detailed information regarding the form.