Application for Extension of Time to File an Exempt Organization Return.
Form 8868 is used by an exempt organization to request an automatic 6-month extension
of time to file its return and also to apply for an additional (not automatic) 3-month
extension if the original 6-month extension was not enough.
You cannot apply for both the automatic 6-month extension and the additional (not
automatic) 3-month extension at the same time. Use Form 8868 to apply for an automatic
6-month extension of time to file an organization’s return, and submit the original
form to the IRS (no copies are needed) or for applying for an additional (not automatic)
The automatic 6-month extension will be granted if this form is properly completed,
filed, and any balance due on line 3c is paid by the due date for the return for
which the extension applies.
File Form 8868 by the due date of the return for the form you are requesting an
extension, or, in the case of an additional 3-month extension, by the extended due
date of the return. When requesting an additional extension of time to file, file
Form 8868 early so that if your request is denied you can still file your return
An organization will only be allowed a total extension of 6 months for a return
for a tax year. Automatic 6- month can be electronically filed. However, you cannot
file Form 8868 electronically if you want the additional (not automatic) 3-month
extension or you are filing extension request for Forms 990-BL, 6069, or 8870, group
returns, or a composite or consolidated Form 990-T.
If an organization has not filed the required Form 990 series for three consecutive
years, and if the due date (or extended due date) of the third year's filing has
passed, the tax-exempt status will be revoked to the original filing date. If you
have received an approved extension from the IRS for filing your return, and have
not filed your return with the IRS for 3 years (including during the approved extension
period), please go to Automatic Revocation of Exemption at www.irs.gov/charities-nonprofits/automatic-
revocation-of exemption for details on revocation and reinstatement for an exempt
Electronic filing provides fast acknowledgement that the IRS has received the return
and reduces normal processing time, making compliance with reporting and disclosure
requirements easier. Charities and non-profits can file the following forms electronically
through http://ExtensionTax.com an IRS Authorized
e-File Provider at just $9.99.
File a separate Form 8868 for each return for which you are requesting an automatic
extension of time to file. This extension will apply only to the specific return
marked. It does not extend the time for filing any related returns.
Interest will be charged on any tax not paid by the regular due date of the return
from the regular due date until the tax is paid. It will be charged even if the
organization has been granted an extension or has shown reasonable cause for not
paying on time.
Generally, a penalty of ½ of 1% of any tax not paid by the due date is charged for
each month or part of a month that the tax remains unpaid. The penalty cannot exceed
25% of the amount due. The penalty will not be charged if you can show reasonable
cause for not paying on time.
Automatic 6-month extension time to file or additional 3- month (not automatic)
extension for the following forms can be requested by filing form 8868
Click here for the due
dates of above tax returns