Form 8868: File a Nonprofit Tax Extension Online

Who files Form 8868?

Exempt organizations, certain governmental entities, trustees of trusts required to file Form 1041-A or Form 5227, and Form 5330 filers use Form 8868 to request an extension for the specific returns listed on the form. Charities, trade associations, social clubs and other 501(c) organizations all use it.

Form 8868 covers several exempt-organization and related returns, but filing procedures differ for some returns. In particular, Form 8870 extension requests must be filed on paper, and Form 5330 uses the separate Part III procedure and is not an automatic extension. The two-digit return code you enter tells the IRS which return you are extending. It covers:

Form 5330 follows a different procedure from the automatic Part II extension. The filer must complete Part III, sign the form under penalties of perjury, and file early enough for the IRS to consider and act on the request before the normal due date. If approved, the extension may be up to six months.

Form 8868 cannot extend Form 990-N (the e-Postcard), which has no extension, and 990-series returns are never extended on Form 7004; a personal 1040 uses Form 4868. Charities: see the nonprofit extension guide.

When is Form 8868 due?

For automatic extensions under Part II, Form 8868 generally must be filed by the due date of the return being extended. For calendar-year organizations in the 2027 season (the year ended December 31, 2026), that is Monday, May 17, 2027 (May 15, 2027 is a Saturday, so the deadline moves to the next business day). Filed on time, the extension moves the deadline to Monday, November 15, 2027. A Form 8868 filed after the applicable deadline generally does not provide a valid extension. For Part II returns, one automatic six-month extension is generally available. Form 5330 is different: the IRS may approve an extension of up to six months under Part III. A Form 5330 extension request must be filed early enough for the IRS to consider and act on it before Form 5330's normal due date. Form 990-T is generally due on the 15th day of the fifth month after year-end. However, an employees' trust described in §401(a), an IRA including SEP and SIMPLE IRAs, a Roth IRA, a Coverdell ESA, or an Archer MSA files Form 990-T by the 15th day of the fourth month after year-end.

What if our fiscal year doesn't end in December?

Your organization's own year-end sets the date: count to the 15th day of the 5th month after the last day of your accounting period, and that is when both the return and Form 8868 are due. Many nonprofits run a July-to-June year, so an organization whose year ended June 30, 2026, must file or extend by Monday, November 16, 2026 (November 15, 2026 is a Sunday) and, with Form 8868, has until Monday, May 17, 2027 (May 15, 2027 is a Saturday). Enter your fiscal-year dates in the wizard and we calculate them. Full rules: fiscal-year tax extensions.

Does Form 8868 give me more time to pay?

No — Form 8868 extends the time to file, not the time to pay, though most exempt organizations have nothing to pay: Forms 990 and 990-EZ are information returns with no balance due. The returns that can carry a tax are Form 990-T (unrelated business income), Form 990-PF when the foundation owes the excise tax on net investment income, and Form 4720 (excise taxes). For those, the form asks for tentative tax (an estimate of the tax the return will show), payments already made and the balance due; that balance is still owed by the original date. Interest and any applicable failure-to-pay penalty accrue on unpaid tax from the regular due date. Payment methods depend on the underlying return and its deposit rules; filers should follow the payment instructions for the specific return being extended. More detail: does a tax extension extend the time to pay?

What happens if we miss the deadline?

If the due date passes without a Form 8868 or a return on file, the IRS will not grant an extension after the fact, a daily late-filing penalty starts accruing, and the year counts toward automatic revocation — so file the return as soon as you can. The late-filing penalty for Forms 990, 990-EZ and 990-PF is a fixed dollar amount for each day the return is late, capped at a percentage of gross receipts, with a higher daily rate and cap for large organizations. The penalty amounts are indexed annually. If the IRS later assesses a penalty, the organization may request reasonable-cause relief by responding to the penalty notice with an explanation and supporting facts. Do not attach a reasonable-cause explanation to the return when filing it.

The bigger risk is revocation. An exempt organization that is required to file Form 990, 990-EZ, 990-PF, or submit Form 990-N and fails to do so for three consecutive years is automatically revoked, subject to statutory exceptions for organizations not required to file. Reinstatement means applying to the IRS again with a user fee. After automatic revocation, the organization is no longer eligible to receive tax-deductible contributions. See what to do if you missed the extension deadline and the penalties guide.

Which 990 return does my organization file?

Size decides which 990 an organization files, and that decides whether Form 8868 applies. Private foundations file Form 990-PF regardless of size. Other exempt organizations file Form 990-N if gross receipts are normally $50,000 or less, Form 990-EZ if gross receipts are under $200,000 and total assets under $500,000, and the full Form 990 above that. An exempt organization generally must file Form 990-T if it has $1,000 or more of gross income from an unrelated trade or business. Form 8868 extends the 990, 990-EZ, 990-PF and 990-T; the 990-N has no extension, but a 990-N filer that moves up to 990-EZ in a bigger year needs Form 8868 like everyone else.

Does extending Form 990 also extend Form 990-T?

No — each return needs its own Form 8868, so an organization that files both Form 990 and Form 990-T submits two extension requests, and the same is true for Form 4720. Each request carries its own return code and, for the 990-T, its own tentative-tax figures; with us, each is a separate filing with its own fee and acceptance record.

What you'll need

• Your organization's legal name and address, as the IRS has them on file
• Employer Identification Number (EIN)
• The return you are extending (990, 990-EZ, 990-PF, 990-T, …) — this becomes the Form 8868 return code
• Your accounting year: calendar year, or the start and end dates of your fiscal year
• For returns with tax due (990-T, 990-PF, 4720): tentative tax, payments already made, and the balance due

Line-by-line help: Form 8868 instructions in plain English.

How it works

1. 1

   Pick your return

   Tell us which eligible 990-series return you are extending; we map it to the right Form 8868 return code and calculate your due dates.

2. 2

   Enter your details

   Organization name, EIN, address, and accounting year. Your EIN is encrypted at rest, never stored in your browser, and shown only masked after filing.

3. 3

   Pay the fee

   $9.95 per return, shown before you pay, with no hidden add-ons.

4. 4

   We e-file with the IRS

   For returns eligible for electronic filing, we transmit the extension request to the IRS and email you when it is accepted. Form 8870 extension requests must be filed on paper under current IRS procedures.

How much does it cost?

A flat $9.95 per return covers the guided form, IRS e-file transmission and the acceptance confirmation — no subscription, no tiers. If the IRS rejects the extension and we cannot get it accepted, we refund the fee. The IRS itself charges nothing for Form 8868, and the software that prepares your Form 990 can usually file it. What you pay us for is a five-minute guided e-file with a written acceptance record, without buying a full 990 package first. See what a tax extension costs and our pricing.

Form 8868 FAQ