Form 8868 extension filing for exempt organizations

Most organizations that need more time aren't disorganized. The audit is still in fieldwork, a new bookkeeper is closing the year, or a board treasurer changed in the spring. Form 8868, Application for Extension of Time To File an Exempt Organization Return, exists for exactly this, and it is automatic as long as it is filed correctly and on time.

This service is for any organization that files a Form 990, 990-EZ, 990-PF or 990-T and won't be ready by the due date. We file the extension on its own if you plan to prepare the return elsewhere, or as the first step of an engagement where we prepare the return too. Our due dates and extensions guide explains the rules.

What's included

• A due date check. We confirm your fiscal year and the exact original due date, including weekend and holiday adjustments.
• The right return codes. One Form 8868 per return: if you need more time for both your 990 and your 990-T, we file two.
• A tax estimate when the return carries tax, such as a foundation's excise tax or unrelated business income tax, so you can pay by the original date.
• E-filing of Form 8868 and the IRS acknowledgment sent to you.
• The new deadline on our calendar and yours, with the weekend adjustment worked out.
• A note on state filings. Some state charity regulators honor the IRS extension and some don't; we tell you which applies to the states you file in.

What we need from you

An extension asks for very little, which is why there is no reason to miss one:

• Your organization's legal name, EIN and mailing address
• Your tax year end (and whether this is a short year, for example after a change of fiscal year or in a final year)
• Which returns need extending: 990, 990-EZ, 990-PF or 990-T
• For a 990-PF or 990-T, your best estimate of the tax and the payments already made
• The name and phone number of the person who keeps the books
• For a central organization, the group exemption number, if the extension is for a group return

How it works

1. Call or email us before the due date. The earlier the better, so a rejected filing can be corrected in time.
2. Fixed quote. You get the price before anything is filed.
3. Preparation. We prepare Form 8868 for each return you need extended, with any tax estimate.
4. Your approval. An officer reviews the details and authorizes the filing.
5. E-filed and confirmed. We transmit the extension and send you the IRS acknowledgment.
6. Payment, if tax is due. You pay the estimated balance by the original due date.
7. The return. We prepare it, or hand the new date to your preparer, well before the extended deadline.

Deadlines to know

Form 8868 must be filed by the original due date of the return: the 15th day of the 5th month after year end for Forms 990, 990-EZ and 990-PF and for most 990-T filers. An 8868 filed late, or attached to the return itself, has no effect.

There is one six-month extension per return per year, and no second extension. Check your own dates with the due date calculator.

When this gets more complex

• Tax is due. A foundation's excise tax or a 990-T balance must be paid by the original due date; interest runs on anything paid later. See the Form 990-PF and Form 990-T services.
• Related returns aren't covered. An extension for a 990-PF doesn't extend Form 4720, and an extension for the 990 doesn't extend the 990-T.
• The 990-N. It can't be extended at all. If you file the e-Postcard, see our 990-N filing service.
• The deadline has already passed. An extension can't be filed after the fact. File the return as soon as possible and consider a reasonable-cause request; see late returns and reinstatement and late-filing penalties.
• Two or more missed years. An extension doesn't stop the three-year revocation clock if the extended date passes without a return.

990IRS.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.