8868 Instructions for Form 8868

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Instructions for Form 8868

Department of the Treasury
Internal Revenue Service

(Rev. January 2025)

Application for Extension of Time To File an Exempt Organization Return or Excise
Taxes Related to Employee Benefit Plans

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Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

For the latest information about developments related to
Form 8868 and its instructions, such as legislation enacted
after they were published, go to IRS.gov/Form8868.

What’s New

Form 8868 was revised to include the extension of time to file
Form 990-T, Exempt Organization Business Income Tax
Return (and proxy tax under section 6033(e)) used for
governmental entities. A properly completed Form 8868
submitted by the due date for Form 990-T will give you an
automatic 6-month extension after the normal due date for
Form 990-T. Governmental entities filing Form 990-T must
use Return Code 15.

Reminders

Form 8868 includes the extension of time to file Form 5330,
Return of Excise Taxes Related to Employee Benefit Plans. If
approved, you may be granted an extension of up to 6
months after the normal due date for Form 5330. Form 5330
filers must complete Part I, Part III, and sign under penalties
of perjury. Form 5330 has two Return Codes. Enter the
appropriate code if filing as individual, or other than
individual.

Automatic revocation. If an exempt organization has not
filed the required Form 990 series return for 3 consecutive
years, and if the due date (or extended due date) of the third
year’s filing has passed, the tax-exempt status will
automatically be revoked effective as of the original filing date
for the third missed return. If you have received an approved
extension from the IRS for filing your return, and have not
filed your return with the IRS for 3 years (including during the
approved extension period), please go to Automatic
Revocation of Exemption at www.irs.gov/charities-nonprofits/automatic-revocation-of-exemption for details on
revocation and reinstatement for an exempt organization.
Return Code. A Return Code is assigned to each return
type. Enter the Return Code of the form this application
pertains to in the Return Code Box.

General Instructions
Purpose of Form

Form 8868 is used by an exempt organization or
governmental entity (filing Form 990-T to make an elective
payment election) to request an automatic 6-month extension
of time to file its return. Form 8868 is also used by a Form
5330 filer to request an extension of up to 6 months to file a
return for excise taxes related to employee benefit plans.
Oct 21, 2024

Also, the trustee of a trust required to file Form 1041-A or
Form 5227 must use Form 8868 to request an extension of
time to file those returns. These instructions apply to such
trusts unless the context clearly requires otherwise.
For all forms (except Form 5330) an automatic 6-month
extension will be granted if you properly complete this form,
file it, and pay any balance due on Part II, line 3c, by the due
date for the return for which the extension applies.
To be eligible for an extension for Form 5330, you must
properly complete this form, file it, and pay any balance due
on Part III, line 1b, by the due date for the return for which the
extension applies.
You cannot use Form 8868 to extend the due date of
Form 990-N.

!

CAUTION

A single extension of 6 months is allowed for each type of
return for a tax year.

When To File

File Form 8868 by the due date of the return for which you are
requesting an extension. To request an extension of time to
file Form 5330, file Form 8868 in sufficient time for the IRS to
consider and act on it before the return’s normal due date.

Where and How To File

Electronic filing (e-file). Electronic filing can be used to
request an extension of time to file each of the forms listed in
Part I (except for Form 8870, application for the extension of
which must be sent in paper format to the address below).
If you are going to make an electronic funds
withdrawal (direct debit) with this Form 8868, see
CAUTION Form 8453-TE or Form 8879-TE for payment
instructions.

!

If you do not file electronically, send the application to:
Internal Revenue Service
Mail Stop 6054
1973 N Rulon White Blvd.
Ogden, UT 84201–0045
An application for extension of time to file Form 8870 must
be sent in paper format to the address above.
Form 8868 must be filed by the due date for the return to
which it relates (or before for a request to extend the due date
for Form 5330). Form 8868 attached to a return filed after the
original due date will not be effective to extend the due date.
Do not file for an extension of time by attaching Form 8868
to the original return when it is filed.

Filing Information
No blanket requests. File a separate Form 8868 for each
return for which you are requesting an extension of time to
file. This extension will apply only to the specific return

Cat. No. 58660Q

checked. It does not extend the time for filing any related
returns. For example, an extension of time for filing a private
foundation return will not apply to the return of certain excise
taxes on charities (Form 4720).
Each Form 8868 filer who owes taxes for the year should
file its own Form 8868, and pay only its share of the total tax
liability due.
Exempt organization group returns. A central
organization may apply for an extension of time to file a group
return. Enter the applicable Return Code and enter the Group
Exemption Number (GEN) on the line provided. Check the
applicable box to indicate whether the application applies to
the whole group or part of the group. If the extension is not for
all the organizations that are part of the group, you must
attach a schedule to Form 8868 showing the name, address,
and taxpayer identification number of each organization that
is included in this request for an extension.

tax deposits on your behalf, you may be charged a fee for this
service.
To get more information about EFTPS or to enroll in
EFTPS, visit EFTPS.gov, or call 1-800-555-4477. To contact
EFTPS using Telecommunications Relay Services (TRS) for
people who are deaf, hard of hearing, or have a speech
disability, dial 711 and then provide the TRS assistant the
800-555-4477 number above or 800-733-4829. Additional
information about EFTPS is also available in Pub. 966,
Electronic Federal Tax Payment System: A Guide to Getting
Started.

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Interest. Interest will be charged on any tax not paid by the
regular due date of the return from the regular due date until
the tax is paid. It will be charged even if the organization has
been granted an extension or has shown reasonable cause
for not paying on time.

Late payment penalty. Generally, a penalty of ½ of 1% of
any tax not paid by the due date is charged for each month or
part of a month that the tax remains unpaid. The penalty
cannot exceed 25% of the amount due. The penalty will not
be charged if you can show reasonable cause for not paying
on time.
Late filing penalty. A penalty is charged if the return is filed
after the due date (including extensions) unless you can
show reasonable cause for not filing on time.
Different late filing penalties apply to information returns.
See the specific form instructions for details.

Reasonable cause determinations. If you receive a notice
about penalties after you file your return, send an explanation
and we will determine if you meet reasonable cause criteria.
Do not attach an explanation when you file your return.
Explanations attached to the return at the time of filing will not
be considered.

Tax Payments
Exempt organization returns. Each tax-exempt
organization must make all federal tax deposits (including
excise and income taxes) electronically. You can use the
Electronic Federal Tax Payment System (EFTPS) to make
federal tax deposits. If you do not wish to use EFTPS, you
can make arrangements through your tax professional,
financial institution, payroll service, or other trusted third party
to make deposits on your behalf.
Form 5330 filer. If you file Form 8868 electronically, you can
pay by using EFTPS or by Electronic Funds Withdrawal
(EFW). Visit IRS.gov/EFW for more information. Also, you
may send check or money order payable to “United States
Treasury.” Do not send cash. On all checks or money orders,
write your name, filer’s identifying number (EIN or SSN), plan
number, Form 5330 section number, and the tax year to
which the payment applies. For information on where to send
your payment, see Where To File, earlier.
EFTPS is a free service provided by the Department of the
Treasury. If you choose to use a tax professional, financial
institution, payroll service, or other third party to make federal

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Specific Instructions

Extending the time to file does not extend the time to

TIP pay tax.

Part I. Identification

Name of exempt organization, employer or other filer.
The filer may be an exempt organization, a nonexempt
organization (for example, a disqualified person or a
foundation manager trustee), an employer, a governmental
entity, or an individual. Certain filers may not be an exempt
organization.

Taxpayer identification number (TIN). Exempt
organizations such as corporations, private foundations,
trusts, and governmental entities must enter their TIN.
Individuals must also enter their TIN.
For Form 5330 filers the TIN is either the employer
identification number (EIN) or the filer's social security
number (SSN), but not both.

Address. Include the suite, room, or other unit number after
the street address. If the Post Office does not deliver mail to
the street address and you have a P.O. box, show the box
number instead of the street address.
If the mail is received in care of a third party (such as an
accountant or an attorney), enter on the street address line
“C/O” followed by the third party’s name and street address
or P.O. box.
If the address is outside the United States or its territories,
in the space for “city or town, state, and ZIP code,” enter the
information in the following order: city, province or state, and
country. Follow the country’s practice for entering the postal
code. Do not abbreviate the country’s name.
If the mailing address has changed since it filed its last
return, use Form 8822, Change of Address, or Form 8822-B,
Change of Address or Responsible Party – Business, to
notify the IRS of the change. A new address shown on Form
8868 will not update the filer’s record.
Enter the Return Code for the type of return to be filed.
Enter the appropriate Return Code in the box to indicate the
type of return for which you are requesting an extension.
Enter only one Return Code. You must file a separate Form
8868 for each return. Form 5330 has a Return Code for each
type of return. Enter the appropriate code if filing as
individual, or other than individual.
Complete either Part II or Part III, but not both. Form
5330 filers must complete the plan name, plan
CAUTION number, and plan year ending for the plan included
on this Form 8868, before completing Part III.

!

Part II. Automatic Extension of Time
To File for Exempt Organizations
Line 1. The date you enter on line 1 cannot be later than 6
months from the original due date of the return.
Line 2. If you checked the box for change in accounting
period, you must have applied for approval to change the
organization’s tax year unless certain conditions have been
met. See Form 1128, Application To Adopt, Change, or
Retain a Tax Year, and Pub. 538, Accounting Periods and
Methods, for details.

Line 1a. Indicate the section(s) for the excise tax for which
you are requesting an extension.
Note. File a separate Form 8868 for each Section of Form
5330 (Section A, Section B, etc.) you are requesting an
extension of time to file.
Line 1b. Enter the amount of tax estimated to be due with
Form 5330 and include your payment with this form.
For information on how to make payments, see Tax
Payments, earlier.

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

Line 3a. See the organization’s tax return and its instructions
to estimate the amount of tentative tax reduced by any
nonrefundable credits. If you expect this amount to be zero,
enter -0-.

Line 3b. See the organization’s tax return and its instructions
to estimate any refundable credits and estimated tax
payments made. If you expect this amount to be zero,
enter -0-.
Line 3c. Balance due. Form 8868 does not extend the time
to pay tax. To avoid interest and penalties, send the full
balance due by the original due date of the return.
For information on how to make payments, see Tax
Payments, earlier.
Note. Be sure to see any deposit rules that are in the
instructions for the particular form you are getting an
extension for to determine how payment must be made.
No signature is required for Part II filers.

Part III. Extension of Time To File
Form 5330

File one Form 8868 to request an extension of time to file
Form 5330 for excise taxes with the same filing due date. For
specific information on excise tax due dates, see the
Instructions for Form 5330.
How to file. A separate Form 8868 must be used for an
extension of time to file Form 5330. For example, if an
employer maintains multiple plans and wishes to request
extensions of time to file, a separate Form 8868 must be
used for each plan.
An extension of time to file does not extend the time
to pay the tax due. Any tax due must be paid with this
CAUTION application for an extension of time to file Form 5330.
Additionally, interest is charged on taxes not paid by the due
date even if an extension of time to file is granted.

!

File Form 8868 in sufficient time for the IRS to consider
and act on it before the return’s normal due date. The normal
due date is the date the Form 5330 would otherwise be due,
without extension.
Note. You will receive a computer-generated notice to inform
you if your extension is approved or denied.
Line 1. On line 1, enter the requested due date. If your
application for extension of time to file Form 5330 is
approved, you may be granted an extension of up to 6
months after the normal due date of Form 5330.

Line 2. The IRS will grant a reasonable extension of time
(not to exceed 6 months) for filing Form 5330 if you file a
timely application showing that you are unable to file Form
5330 because of circumstances beyond your control. Clearly
describe these circumstances. Generally, an application will
be considered based on your own efforts to fulfill this filing
responsibility, rather than the convenience of anyone
providing help in preparing the return. However,
consideration will be given to any circumstances that prevent
your practitioner, for reasons beyond his or her control, from
filing the return by the normal due date, and to circumstances
in which you are unable to get needed professional help
despite timely efforts to do so.
If we grant you an extension of time to file Form 5330
and later find that the statements made on this form
CAUTION are false or misleading, the extension will be null and
void. A late filing penalty associated with the form for which
you filed this extension will be charged.

!

Signature

If you are filing Form 8868 for an extension of time to file
Form 5330, the Form 8868 must be signed. The person who
signs this form may be an employer, a plan sponsor, a plan
administrator, a disqualified person required to file Form
5330, an attorney or certified public accountant qualified to
practice before the IRS, a person enrolled to practice before
the IRS, or a person holding a power of attorney.
If you are filing Form 8868 for any form, besides Form
5330, a signature is not required.
Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on this form to carry out the Internal
Revenue laws of the United States. You are required to give
us the information. We need it to ensure that you are
complying with these laws and to allow us to figure and
collect the right amount of tax. You are not required to provide
the information requested on a form that is subject to the
Paperwork Reduction Act unless the form displays a valid
OMB control number. Books or records relating to a form or
its instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return information
are confidential, as required by section 6103. However,
certain returns and return information of tax-exempt
organizations and trusts are subject to public disclosure and
inspection, as provided by section 6104.
We may disclose this information to the Department of
Justice for civil and criminal litigation, and to cities, states, the
District of Columbia, and U.S. commonwealths and territories
for use in administering their tax laws. We may also disclose
this information to other countries under a tax treaty, to
federal and state agencies to enforce nontax criminal laws, or
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to federal law enforcement and intelligence agencies to
combat terrorism.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for tax-exempt organizations filing this form is
approved under OMB control number 1545-0047 and is
included in the estimates shown in the instructions for their
information return. The estimated burden for all other
taxpayers who file this form is approved under OMB control
number 1545-0575 and is shown below.

Comments and suggestions. We welcome your
comments about this publication and suggestions for future
editions.
You can send us comments through IRS.gov/
FormComments. Or, you can write to the Internal Revenue
Service, Tax Forms and Publications, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224.

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