Form 8868: Extension for
Tax-Exempt Organizations

What are the Changes Included in Form 8868 for the 2024 Tax Year?

For tax year 2024, Form 8868 has been updated to allow specific entities to request an automatic extension of time to file Form 990-T when making an elective payment election. These entities include:

• The government of any U.S. territory or its political subdivisions or instrumentalities
• A state, the District of Columbia, or any of its political subdivisions, instrumentalities, or agencies
• The Tennessee Valley Authority
• Indian tribal governments or their subdivisions, instrumentalities,
  or agencies

The elective payment election must be made on a return filed by its original due date, including any approved extensions. All entities
filing Form 990-T in 2024 must use Form 8868 to request an extension.

Who Can File Form 8868?

Nonprofit organizations that the IRS has granted tax-exempt status are required to file 990 Series returns and other annual returns, providing the IRS with an overview of their financials and activities. If these organizations need more time to file, they can use IRS Form 8868 to request an extension. This may include:

• Exempt organizations
• Nonexempt charitable trust
• Small Nonprofit Organizations
• Private Foundations
• Tax-Exempt Organizations with Unrelated Business Income
• Nonprofits with Excise Taxes

Which Forms does Form 8868 apply to?

Here are some of the key forms that can be extended using Form 8868:

• Form 990 - Return of Organization Exempt From Income Tax
• Form 990-EZ - Short Form Return of Organization Exempt From Income Tax
• Form 990-PF - Return of Private Foundation
• Form 990-T (For sec. 401(a) or 408(a) trust, other trusts, and corporations)
• Form 990-T (Governmental entities)
• Form 4720 (For individuals and other than an individual)
• Form 1041-A - U.S. Information Return Trust Accumulation of Charitable Amounts
• Form 5227 - Split-Interest Trust Information Return
• Form 6069 - Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953
• Form 8870 (Paper filing) - Information Return for Transfers Associated With Certain Personal Benefit Contracts
• Form 5330 (individual and other than individuals) - Return of Excise Taxes Related to Employee Benefit Plans

What Information is Required to File
Form 8868?

To file Form 8868, you must provide the following notable information. Here’s what you will need
to provide:

• Organization name
• Mailing Address
• Taxpayer Identification Number (TIN)
• Form Code
• Estimate of total tax liability
• Balance Tax Due

When is the Due Date to File Form 8868?

• Form 8868 deadline is the same as the original deadline for the nonprofit returns for which extension is required.
• If the due date falls on Saturday, Sunday, or a federal holiday, the next business day will be the
  due date.
• For example, if your organization needs to file an extension for
  Form 990 or Form 990 EZ for the current tax year, the deadline is
  May 15, 2025.

Click here to learn more about the deadline for the specific extension forms.

How to File Form 8868?

You can file Form 8868 either by paper or electronically. However, the IRS recommends e-filing for a faster and more efficient filing process. If you opt for paper filing, you need to fill out all the required information, review it, and mail it to the appropriate state agency. Click here to find out the correct mailing address for your
Form 8868.

Advantages of e-filing over paper filing:

• Sent instantly to the IRS
• Quick processing
• Instant status updates
• Built-in validations
• IRS records available for 7 years

Get Started with ExpressExtension to E-file your Form 8868 easily
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