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IRS Form 8868 Instructions for NonProfits and Tax-Exempt Organizations- Updated May 05, 2021 - 8.00 AM - Admin, ExpressExtension
Nonprofits and tax-exempt organizations must
file Form 990 annually with the IRS before the
15th day of the 5th month. In case you need more time to file your 990 tax return, you can use Form 8868. The following topics will be more about the extension Form 8868 and the line by line instructions that help you complete the Form.
Table of Contents
What is the purpose of IRS Form 8868?
The purpose of Form 8868 is to request an automatic extension period of 6 months by nonprofits and tax-exempt organizations to file their information return. Also, the trustee of a trust who is required to file Form 1041-A or Form 5227 can use Form 8868 to request an extension of time to file those returns.
Who can file Form 8868?
Form 8868 is applicable for Nonprofits and Tax-Exempt Organizations and it includes:
- Form 990 Series (Form 990 or Form 990-EZ, 990-BL, 990-PF, 990-T (sec. 401(a) or 408(a) trust), 990-T (trust other than above), 990-T (corporation))
- Form 4720 (individual), 4720 (other than an individual)
- Form 5227, Form 6069, Form 8870, Form 1041-A
When is the Deadline to File Form 8868?
Deadline to file Form tax exempt organization returns is actually due by the 15th day of
the 5th month.
Organizations that need more time must file this extension Form 8868 by the same date the original return is due.
For organizations that follow the calendar year, the form is due by May 17, 2021.
Step by Step Instructions to Complete Form 8868
Here is the step by step instructions to complete Form 8868
The first steps in filling out the form require some basic information about the organization
Name of exempt organization or another filer
The name of the filing organization (exempt or nonexempt) must be entered.
Number, street, and room or suite no
Enter the suite, room, or another unit number after the street address against the address line. If the organization has a P.O. Box number, then it can be entered in the line instead of
the street number.
In case a third party (such as an accountant or an attorney) receives the mail(s) on behalf of your organization, then enter “C/O” followed by the third party’s name and street address
or P.O. box.
City, town or post office, state, and ZIP code
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)
in the line.
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 with the
The next step is to enter the Return Code of the Application for which your organization needs to file a Form 8868 extension form. For instance, if your organization needs an extension time to file its Form 1041-A, then you must enter 08 as the
Note: The Return Code varies based on the type of form filed by the organization.
Taxpayer identification number (TIN)
Every organization will have a unique TIN number. If filing as an exempt organization (corporations, private foundations, and trusts) enter your taxpayer identification number.
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: The date that is entered on line 1 cannot be later than 6 months from the original due date of the return
The response made by the organization regarding the tax year in line 1 will reflect in line 2 of the Form. Check the appropriate box(s) in line 2. If you checked the box, Change in accounting period, make sure the organization have applied for approval to change its tax year unless certain conditions have been met
Line 3a and 3b
Before starting with lines 3a and 3b, the organization must check the return to be filed and its instructions to estimate the amount of tentative tax reduced by any nonrefundable credits.
- If filing Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax reduced by any nonrefundable credits in line 3a
- If filing Forms 990-PF, 990-T, 4720, or 6069, enter the tentative tax reduced by any nonrefundable credits in line 3b
Note: If you expect this amount 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 original due date of the return by using EFTPS (Electronic Federal Tax Payment System).
How to file Form 8868?
Filing Form 8868 can be done electronically or by sending the application in paper format. However the IRS suggests filers to file electronically for a quick processing and to get an instant approval on the extension.
Looking to paper file form 8868? Here is the mailing address to send your Form 8868.
Advantages of E-Filing Form 8868 with ExpressExtension
- Automatic Extension
- Instant IRS Approval
- Instant Email/Text Notification
- Re-transmit rejected return for Free
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Choose ExpressExtension to E-file your 8868 Forms in minutes
E-filing Form 8868 can be done with ExpressExtension with a few simple steps:
- Step 1: Enter your organization details
- Step 2: Choose the appropriate IRS form which you’re applying
for an extension
- Step 3: Choose the organization's tax year
- Step 4: Review your return and fix errors, if any
- Step 5: Pay and e-file 8868 to the IRS