How to file a tax extension for a nonprofit

Who files Form 8868?

Form 8868 is used to request an extension for Forms 990, 990-EZ, 990-PF, 990-T, 1041-A, 4720, 5227, 6069, 8870, and certain other listed returns. Form 8870 extension requests must be filed on paper. Form 5330 is different: Form 8868 is used to request an extension of up to six months, but the extension is not automatic and must be approved by the IRS.

Filing for a business entity instead? Corporations and partnerships extend with Form 7004.

Which 990 does our organization file?

Form 990-N if gross receipts are normally $50,000 or less, Form 990-EZ under $200,000 in gross receipts and $500,000 in total assets, the full Form 990 above that, and Form 990-PF for every private foundation regardless of size. An organization eligible for the 990-N or 990-EZ may file a longer form instead, and only the longer forms can be extended. Private foundations may not use Form 990-N. Most section 509(a)(3) supporting organizations also may not use Form 990-N, although certain small supporting organizations of specified religious organizations may qualify. Section 527 political organizations that are required to file an annual exempt-organization return must file Form 990 or Form 990-EZ rather than Form 990-N. Churches, their integrated auxiliaries, and conventions or associations of churches are not required to file a 990 at all.

When is the nonprofit extension deadline?

A 990-series return and the Form 8868 that extends it are due on the 15th day of the 5th month after the organization's year-end — Monday, May 17, 2027 for calendar-year organizations in the 2027 filing season (tax year 2026 returns) (May 15, 2027 is a Saturday, so the deadline rolls to the next business day). The extension moves the return to Monday, November 15, 2027. Your year-end sets the date: a June 30 fiscal year is due November 15 and extends to May 15 of the following year; a September 30 year-end is due February 15 and extends to August 15. One exception applies to certain trust-type filers: a section 401(a) employees' trust, an IRA including SEP and SIMPLE IRAs, a Roth IRA, a Coverdell ESA, or an Archer MSA generally files Form 990-T by the 15th day of the fourth month after year-end. Other Form 990-T filers generally use the fifth-month deadline.

How do I file the nonprofit extension?

1. 1

   Pick your 990-series return

   In the wizard, choose the return you're extending — 990, 990-EZ, 990-PF, or 990-T — and we map it to the right Form 8868 code for you. Extending two returns means two filings.

2. 2

   Enter your details

   Legal organization name, EIN (Employer Identification Number), address, and tax year (calendar or fiscal). For many organizations filing Form 990 or Form 990-EZ, the tentative-tax and balance-due amounts will be zero. Returns that can carry tax, including Forms 990-T, 990-PF, and 4720, require an estimate of tentative tax, payments, and any balance due.

3. 3

   Pay the fee

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

4. 4

   We e-file with the IRS

   We transmit directly to the IRS and email you the moment your extension is accepted. Your EIN is encrypted at rest, never stored in your browser, and shown only masked after filing.

Can Form 990-N be extended?

No. Form 8868 cannot be used for Form 990-N. There is no late-filing penalty for a late e-Postcard, but a year with no 990 of any kind on file counts toward the three consecutive years that trigger automatic revocation. If the date slips, file the 990-N right away. An organization otherwise eligible to submit Form 990-N may voluntarily file Form 990 or Form 990-EZ instead, if it is otherwise eligible to use that form, and may then request an extension with Form 8868.

Does extending Form 990 also extend Form 990-T?

No. Each return needs its own Form 8868: an extension for Form 990 does nothing for Form 990-T, and vice versa. Form 990-T is required when an exempt organization has $1,000 or more of gross unrelated business income, and its tax is due by the original date whether or not you extend. A private foundation that also owes excise taxes on Form 4720 has a third return and a third 8868.

Does the extension give us more time to pay?

No. Form 8868 extends the filing deadline only; any tax due with the return is still due on the original date. Most organizations filing Form 990 or 990-EZ owe nothing. Those that do — Form 990-T (unrelated business income tax), Form 990-PF (including the 1.39% excise tax on net investment income that applies to most domestic tax-exempt private foundations), and Form 4720 (excise taxes) — report tentative tax (estimated tax), payments, and balance due on the 8868 and pay the balance by the original date. Otherwise interest (the federal short-term rate plus 3%, compounded daily) and the failure-to-pay penalty (0.5% per month, up to 25%) run from that date. The payment guide covers how to estimate.

What happens if we miss the deadline?

You can no longer extend, and two things start: a per-day late-filing penalty, and — if it happens three years in a row — automatic loss of your exempt status.

The per-day penalty. For returns required to be filed in 2027, the late-filing penalty for an organization generally is $25 per day, capped at the lesser of $13,000 or 5% of gross receipts for the year. For an organization with gross receipts exceeding $1,339,500, the penalty is $130 per day, up to $66,500. 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. A request should include a written statement, signed under penalties of perjury by the appropriate person, explaining the facts supporting reasonable cause and the organization's efforts to comply. Do not attach a reasonable cause explanation to the return when filing it. The Daily Delinquency Penalty is not eligible for the IRS's Automatic Exemption from Penalty (AEP) program, which replaces First Time Abate for returns due on or after January 1, 2027.

Automatic revocation. 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. After automatic revocation, the organization is no longer eligible to receive tax-deductible charitable contributions while its exempt status remains revoked. Reinstatement generally requires a new exemption application with the applicable user fee using Form 1023, Form 1023-EZ, Form 1024, or Form 1024-A, depending on the organization's exemption category and eligibility. Streamlined retroactive reinstatement may be available if the organization was eligible to file Form 990-EZ or Form 990-N for each of the three years that caused the revocation, has not previously been automatically revoked, and files the reinstatement application no later than 15 months after the later of the date of the revocation letter or the date the organization appeared on the IRS Auto-Revocation List. A timely Form 8868 keeps the year from counting as missed, provided the return arrives by the extended date. The practical rule: file the return your organization is required to file every year, even a Form 990-N, and you never reach three missed years. See what to do if you missed the extension deadline.

How much does a nonprofit extension cost?

We e-file Form 8868 for a flat $9.95; the IRS charges nothing for the extension itself. Form 990-N is filed free through the IRS but cannot be extended, and IRS Free File covers personal Form 4868 only, not Form 8868. If the IRS rejects the extension and we cannot get it accepted, we refund the fee. More in the cost guide and on the pricing page.

Nonprofit extension FAQ

Sources

• Instructions for Form 8868: the six-month extension, one Form 8868 per return, Form 8870 on paper, Form 5330's separate Part III procedure, no extension for Form 990-N, and the tax still due on the original date
• Form 8868 (PDF): the returns Form 8868 covers, and that corporations and trusts use Form 7004 instead
• Instructions for Form 990: which 990 to file (the $50,000, $200,000 and $500,000 thresholds), the church exception, and the 15th day of the 5th month
• IRS: Form 990-N (e-Postcard): Organizations not permitted to file: who may not file Form 990-N
• IRS: Return due dates for exempt organizations: Annual return: the June 30 and September 30 year-end examples
• Instructions for Form 990-T: the $1,000 Form 990-T threshold, and its due dates
• Instructions for Form 990-PF: the 1.39% excise tax on net investment income
• IRS: Quarterly interest rates: interest: the federal short-term rate plus 3 points, compounded daily
• IRS: Failure to pay penalty: the failure-to-pay penalty: 0.5% a month, up to 25%
• IRS: Exempt organizations: abatement of late filing penalties: the reasonable-cause statement for a late return
• IRS: Administrative penalty relief: Automatic Exemption from Penalty replaces First Time Abate; the daily delinquency penalty is not eligible
• 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 of not filing, and deductible contributions after revocation
• IRS: Automatic revocation - how to have your tax-exempt status reinstated: reinstatement after revocation: the application forms, and streamlined retroactive reinstatement within 15 months
• IRS: Get an extension to file your tax return: IRS Free File for a personal extension