Form 8868 instructions: how to fill it out (plain English)

When is Form 8868 due?

Form 8868 generally is filed by the due date of the return being extended. Forms 990, 990-EZ, and 990-PF generally are due on the 15th day of the fifth month after year-end. Certain Form 990-T filers use a fourth-month deadline, and other returns covered by Form 8868 follow their own due date rules. For a calendar-year organization in the 2027 season that is Monday, May 17, 2027 (May 15, 2027 is a Saturday, so the deadline moved to the next business day), extended to Monday, November 15, 2027. A June 30 fiscal year puts the return due November 15 and the extension at the following May 15. The organization's fiscal year-end drives everything, so use the year-end the IRS has on file. A few returns run on their own schedule: a Form 990-T filed by a section 401(a) employees' trust, an IRA including SEP and SIMPLE IRAs, a Roth IRA, a Coverdell ESA, or an Archer MSA generally is due on the 15th day of the 4th month after year-end. Other Form 990-T filers generally use the fifth-month deadline.

What does the identification section ask?

It asks who is filing: the organization's legal name, EIN (Employer Identification Number), address, and who keeps its books. Field by field:

• Name of the organization or other filer. The exact legal name in IRS records — the name on your determination letter or EIN assignment, not a shortened program name. An individual filing Form 4720 or 5330 enters their own name.
• Taxpayer identification number. The organization's EIN, or a Social Security number for an individual filer.
• Address. Street address, or a P.O. box only if mail is not delivered to the street address.
• Books are in the care of. The name and phone number of the person who keeps the organization's records — a treasurer, bookkeeper, or outside accountant.
• No office in the United States box. Check it only if the organization has no office or place of business in the U.S.
• Group return. For a group return, enter the four-digit Group Exemption Number and check whether the extension covers the whole group or only some members; for part of a group, attach a list of each member's name and EIN.

Which return code do I use?

Enter the two-digit code for the one return this extension is for; a few returns have more than one code depending on who files them. Pick the return the organization is actually required to file — a private foundation files Form 990-PF even if it also fits the Form 990 thresholds.

In our wizard you choose the return by name and the code is filled in for you.

What do the tax-year and tax fields ask?

They ask which period the return covers and for the applicable tentative tax, refundable credits and estimated tax payments, and balance due. All Part II filers must complete these tax lines, even when the amounts are zero. Field by field:

• Tax year. The calendar year, or a fiscal year's beginning and ending dates, plus the date you are asking to extend to — six months after the original due date. If the period is under twelve months, check the reason: initial return, final return, or change in accounting period. The period must match the accounting year the IRS has on file.
• Tentative tax. The estimated tax for the year after nonrefundable credits — the section 4940 excise tax on a private foundation's investment income, or unrelated business income tax on a 990-T, for example. This and the next two fields apply only to returns that can carry tax (Forms 990-PF, 990-T, 4720, 6069, and 5330); an organization extending a Form 990 or 990-EZ enters 0 in all three.
• Refundable credits and estimated tax payments. Estimated tax payments made during the year, plus any prior-year overpayment the organization chose to apply as a credit.
• Balance due. Tentative tax minus refundable credits and estimated tax payments. Form 8868 does not extend the time to pay; any balance due generally must be paid by the original due date using a payment method permitted for the underlying return.

Which returns do not receive an automatic Form 8868 extension?

Form 990-N cannot be extended at all. There is no penalty for filing a 990-N late, but a missed year still counts toward the three-year revocation rule below. Form 5330 can be extended, but only through the separate Part III discretionary-extension procedure.

Do I need a separate Form 8868 for the 990-T?

Yes. Each return needs its own Form 8868 with its own return code, so an organization filing both a Form 990 and a Form 990-T for unrelated business income files two extensions. Extending one return says nothing to the IRS about the other, and the 990-T can carry tax that is still due by the original date.

What if the organization has never filed?

An exempt organization that is required to file Form 990, Form 990-EZ, Form 990-PF, or submit Form 990-N and fails to do so for three consecutive years generally has its tax-exempt status automatically revoked. Which return depends on size: Form 990-N for gross receipts normally $50,000 or less, Form 990-EZ for gross receipts under $200,000 and total assets under $500,000, and the full Form 990 above that; private foundations file Form 990-PF regardless of size. Churches and certain church-affiliated organizations are exempt from filing. After automatic revocation, an organization generally must apply for reinstatement of exempt status using the applicable IRS reinstatement procedure. If you have missed years, file the overdue returns; an extension only covers the return that is not yet due.

Do I sign Form 8868, and where do I send it?

No signature is required for Part II filers. A Form 5330 extension request filed under Part III must be signed. Most organizations e-file Form 8868 through tax software or an Authorized IRS e-file Provider and receive an electronic acknowledgment; the 990-series returns themselves must be e-filed, so the extension usually goes the same way. If you authorize an electronic funds withdrawal for a balance due, the provider keeps a signed Form 8879-TE as your payment authorization. A paper Form 8868 is mailed to the IRS service center in Ogden, Utah, at the address in the Form 8868 instructions. The IRS sends no approval letter; keep the acknowledgment as proof.

Why do Form 8868 extensions get rejected?

The most common reason is an organization name or EIN that does not match IRS records. The usual causes:

• Name and EIN mismatch. A program name or DBA instead of the legal name, or an EIN that belongs to a chapter or a fiscal sponsor.
• Wrong return code. A private foundation choosing the Form 990 code, or a 990-T code for the wrong kind of filer.
• Wrong year-end. A tax period that does not match the accounting period in IRS records. Because the year-end sets the due date, a wrong year-end can also make the extension look late.
• Duplicate submission or late filing. A second Form 8868 for the same EIN, return, and period is rejected, and there is no late extension.

A timely electronically filed Form 8868 that is rejected may be corrected and retransmitted during the applicable IRS e-file transmission perfection period. If the corrected extension is accepted within that period, the filing may retain the timeliness of the original transmission. If the IRS rejects an extension we filed and we cannot get it accepted, we refund the fee.

Let us fill it in

Our Form 8868 wizard asks which return you are extending, the organization's EIN, legal name, address, and tax year, and the tax figures (enter 0 for a Form 990 or 990-EZ). It fills in the return code and extension date, e-files for a flat $9.95, and emails you when the IRS accepts it. Organizations filing Forms 990, 990-EZ, or 990-PF generally file Form 8868 by the 15th day of the fifth month after year-end. Other returns covered by Form 8868 may have different original due dates, including certain Form 990-T filers and Form 5330. Your EIN is encrypted at rest, never stored in your browser, and shown only masked after filing.

Form 8868 FAQ

Sources

• Instructions for Form 8868: the six-month extension, which returns it covers, the due date, no late or second extension, one form per return, the identification fields, group returns, the tax lines, payment, the paper address, Form 990-N, and Form 5330 under Part III (IRS approval, the signature, and paying the estimated tax with the request)
• Form 8868 (PDF): the return codes, the "books are in the care of" fields, the short-year reasons and the tax lines
• Form 8868 (Rev. January 2024) (PDF): Form 5330 is extended with Form 8868 (added in the January 2024 revision)
• Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters (PDF): the e-file transmission perfection period for a rejected extension
• About Form 8868: who uses Form 8868
• IRS: Return due dates for exempt organizations: Annual return: the 15th day of the 5th month, and the June 30 example
• Instructions for Form 990-T: the 4th-month due date for employee trusts and IRAs
• Instructions for Form 5227: Form 5227 is extended with Form 8868
• Instructions for Form 5330: Form 5330: an extension of up to six months, requested on Form 8868 and not automatic
• Instructions for Form 990: the Form 990, 990-EZ and 990-N thresholds and the church exception
• Instructions for Form 990-PF: the section 4940 excise tax on net investment income
• IRS: Annual electronic filing requirement for small exempt organizations (Form 990-N): no penalty for a late Form 990-N
• IRS: Automatic revocation of exemption: automatic revocation after three years without filing
• IRS: Automatic revocation - how to have your tax-exempt status reinstated: applying for reinstatement after automatic revocation
• IRS: E-file for charities and nonprofits: 990-series returns are e-filed, with an electronic acknowledgment
• About Form 8879-TE, IRS e-file Signature Authorization for a Tax Exempt Entity: the e-file signature and payment authorization