IRS Form 8868 Instructions for 2024
Tax Year

Step-by-Step Instructions to Complete
Form 8868

IRS Form 8868 has two parts:

• Part-I: Identification
• Part-II: Automatic Extension of Time To File for Exempt Organizations (Including
  Governmental Entities)

Part-I: Identification

• Name of Exempt Organization, Employer, or Other Filer

  Enter the name of the filer requesting the extension. This could be a nonexempt organization, an exempt organization (such as a foundation manager trustee, or a disqualified person), a governmental agency, an employer, or an individual. However, not all filers need to be
  exempt organizations.

• Taxpayer Identification Number (TIN)

  Enter the Taxpayer Identification Number (TIN). Exempt organizations like corporations, private foundations, trusts, and governmental entities must provide their TINs, and individuals can also enter their TINs.

• Address

  Enter the address of the organization. In case of a foreign address, enter the information in the following order: City, province or state, and Country (along with the postal code)

  Note: If your organization's mailing address has changed since the last time it filed a return, use Form 8822, Change of Address, to notify the IRS about the address change. This procedure is necessary as filing Form 8868 with the new address will not update the information in the IRS records.

• Return Code

  Enter the appropriate Return Code to indicate the type of return you are requesting an extension for. You must file a separate Form 8868 for each return.

  The Return Code varies based on the type of form filed by the organization. For instance, if your organization needs an extension to file Form 1041-A, you must enter 08 as the Return Code.

Part-II: Automatic Extension of Time To File for Exempt Organizations (Including
Governmental Entities)

• Line 1: Date of Extension Request

  This line requires the following information:

  • The period until which the organization needs a 6-month extension.
  • Tax year (Fiscal or Calendar) followed by the organization.

  Note: This date cannot be later than 6 months from the return's original
  due date.

  
• Line 2: Change in Accounting Period

  If you checked the box for a change in accounting period, you must have applied for approval to change your organization's tax year unless specific conditions
  are met.

  Note: All filers must complete Lines 3a, 3b, and 3c, even if you are exempt from tax or do not expect to have any tax liability.

• Line 3a: Estimate of Tentative Tax

  Estimate the tentative tax amount reduced by any nonrefundable credits per the organization's tax return and instructions.

  • For example, if filing Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax without any nonrefundable credits in line 3a.
• Line 3b: Refundable Credits and Estimated Tax Payments

  Estimate any refundable credits and estimated tax payments made based on the organization's tax return and instructions.

  • For example, if filing Forms 990-PF, 990-T, 4720, or 6069, enter the tentative tax without any nonrefundable credits in
    line 3b.

  Note: If the amount is expected to be zero, enter "-0-" in lines 3a and 3b.

• Line 3c: Balance Due
  • Subtract line 3b from line 3a and enter the amount (balance due) in line 3c.
  • To avoid interest and penalties, send the full balance due amount by the return's original due date using EFTPS (Electronic Federal Tax Payment System).

  Form 8868 does not extend the time to pay taxes. To avoid interest and penalties, ensure the full balance due is paid by the return's original
  due date.

Deadline to File Form 8868 for the 2024
Tax Year

The deadline to file Form 8868 is the same as the original deadline for the nonprofit tax form you’re requesting an extension for.

For example, if you need an extension to file your
Form 990-PF, the deadline is
May 15, 2025.

How to File Form 8868?

You can file Form 8868 either by paper or electronically. However, the IRS recommends that organizations choose the e-filing option for quicker and more efficient filing processing. If you opt for paper filing, you must complete the required information, print it, download it, and mail it to the IRS
via email.

Click here to find out the correct mailing address for Form 8868.

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