IRS Form 8868: Extension for Non-Profit or Exempt Organization

An automatic 3-month extension of time to file may be granted if you file Form 8868 (PDF), Application for Extension of Time To File an Exempt Organization Return, on or before the due date of Form 990 (PDF), Return of Organization Exempt from Income Tax. After requesting an automatic 3-month extension to file Form 990, Form 8868 may be used to request an additional 3-month extension if you need more time to file. This second Form 8868 must be signed and is not automatic. File this second Form 8868 early so that if your request is denied you can still file your return on time.

The First Part of a Non-Profit Tax Extension is an Automatic 3 Month Extension of Time to File. Unless a Non-Profit Organization files a Form 990-T, the first part will only extend the deadline by 3 months. (990-T extends the deadline for 6 months) The Second Part of this form is an additional 3 month tax extension. This additional extension can only be filed if the organization has already been granted the first 3 month extension. Use Form 8868 , Application for Extension of Time To File an Exempt Organization Return, to request an automatic 3 month (6 month for Form 990-T filed by a corporation) extension of time to file any of the following returns:

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 -Unrelated Business Income Tax Return.

Form 1041-A -U.S. Information Return Trust Accumulation of Charitable Amounts. Form 4720 -Return of Certain Excise Taxes on Charities and Other Persons under Chapter 41 and 42 of the Internal Revenue Code. -Split Interest Trust Information Return. -Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust under Section 4953 and Computation of Section 192 Deduction. -Information Return for Transfers Associated with Certain Personal Benefit Contracts.

Form 5227 Form 6069

Form 8870

Please note: IRS Form 8868 does not extend the time for payment of tax. Generally, payment of any balance due according to IRS Form 8868 is required by the due date of the return for which this extension is filed.

Late payment penalty

Generally, a penalty of 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. Attach a statement to your return fully explaining the reason. Do not attach the statement to Form 8868. If you receive an extension of time to file, you will not be charged a late payment penalty if (a) the tax shown on line 3a or 8a (or the amount of tax paid by the regular due date of the return) is at least 90% of the tax shown on the return, and (b) you pay the balance due shown on the return by the extended due date.

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. The penalty is 5% of the tax not paid by the regular due date for each month or part of a month that the return is late, up to a maximum of 25% of the unpaid tax. For an income tax return filed more than 60 days late, the minimum penalty is $100 or the balance of the tax due on the return, whichever is smaller. Attach a statement to your return fully explaining the reason for not filing on time. Do not attach the statement to Form 8868.

E-File Non-Profit and Exempt Organization Tax Extension

The extension form cannot be e-mailed to the IRS. A copy of the extension should not be attached to an e-filed return. Choosing to file an extension electronically does not require you to file your return electronically. The e-file requirement for large exempt organizations applies to Forms 990 and 990-PF, and does not apply to the extension form. The extension may be filed electronically or on paper. Electronic filing provides fast acknowledgement that the IRS has received the return and reduces normal processing time, making compliance with reporting and disclosure requirements easier. Charities and nonprofits can file the following forms electronically through an IRS Authorized e-File Provider. Form 8868 Parts I and II can now both be filed electronically or on paper. You must use an authorized efile provider to file Form 8868 electronically. The easiest and safest way to file this form is the same as for anything else being sent to the IRS: E-File. The Internal Revenue Service prefers the E-File method and have often referred to it as Safer than paper filing. Some people speculate that it will not be too long before the IRS requires that all documents be processed using E-File. With Express Extension, you can E-File Form 8868 for Non-Profit or Exempt Organization Tax Extension within minutes. So there is no reason to miss that May 15th deadline.

Steps to E-File Form 8868 in Express Extension

After creating your Express Extension account you will click 'Create New Extension' on your account Dashboard. The ExpressExtension system will walk you through each step of the extension filing process through transmitting the return to the IRS. After you have transmitted your tax extension form to the IRS you'll just need to watch for updates and confirmation e-mails from us while we take care of the rest. As you go through the process you can contact our locally based support team by phone, live chat or e-mail with questions. If you have any questions about filing Tax Extensions, you can call, email or chat online with the Express Tax Support Center in Rock Hill, SC at 803-514-5155 between the hours of 8am 6pm EST, Monday through Friday or email support@ExpressExtension.com. We have Spanish Support too!

If you do not file electronically, Send the application to: Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0045. Form 8870 must be sent in paper format to the address above. Do not file for an extension of time by attaching Form 8868 to the exempt organizations return when it is filed.