Federal Application for Extension of Time To File an Exempt Organization Return

Application for Extension of Time To File an Exempt Organization Return
Form 8868 (Rev. January 2024)
Form

8868

(Rev. January 2024)

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

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0047

File a separate application for each return.
Go to www.irs.gov/Form8868 for the latest information.

Electronic filing (e-file). You can electronically file Form 8868 to request up to a 6-month extension of time to file any of the forms
listed below except for Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts. An extension
request for Form 8870 must be sent to the IRS in a paper format (see instructions). For more details on the electronic filing of Form
8868, visit www.irs.gov/e-file-providers/e-file-for-charities-and-non-profits.
Caution: If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-TE and Form 8879-TE for payment
instructions.
All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICs, and trusts must use Form
7004 to request an extension of time to file income tax returns.

Part I — Identification
Type or
Print
File by the
due date for
filing your
return. See
instructions.

Name of exempt organization, employer, or other filer, see instructions.

Taxpayer identification number (TIN)

Number, street, and room or suite no. If a P.O. box, see instructions.
City, town or post office, state, and ZIP code. For a foreign address, see instructions.

Enter the Return Code for the return that this application is for (file a separate application for each return)

.

.

.

.

.

.

Application Is For

Return Application Is For
Return
Code
Code
Form 990 or Form 990-EZ
01
Form 4720 (other than individual)
09
Form 4720 (individual)
03
Form 5227
10
Form 990-PF
04
Form 6069
11
Form 990-T (sec. 401(a) or 408(a) trust)
05
Form 8870
12
Form 990-T (trust other than above)
06
Form 5330 (individual)
13
Form 990-T (corporation)
07
Form 5330 (other than individual)
14
Form 1041-A
08
• After you enter your Return Code, complete either Part II or Part III. Part III, including signature, is applicable only for an extension of
time to file Form 5330.
• If this application is for an extension of time to file Form 5330, you must enter the following information.
Plan Name
Plan Number
Plan Year Ending (MM/DD/YYYY)

Part II — Automatic Extension of Time To File for Exempt Organizations (see instructions)
The books are in the care of
Telephone No.
Fax No.
• If the organization does not have an office or place of business in the United States, check this box .
• If this is for a Group Return, enter the organization’s four-digit Group Exemption Number (GEN)
. If it is for part of the group, check this box . .
for the whole group, check this box
. . . .
a list with the names and TINs of all members the extension is for.
1

I request an automatic 6-month extension of time until
, 20
the organization named above. The extension is for the organization’s return for:
calendar year 20
or
tax year beginning
, 20
, and ending

2

If the tax year entered in line 1 is for less than 12 months, check reason:
Change in accounting period

.

.

.

.

.

.

.

.

. . .
. If this is
and attach

, to file the exempt organization return for

Initial return

, 20

.

Final return

3a

If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any
nonrefundable credits. See instructions.
b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and
estimated tax payments made. Include any prior year overpayment allowed as a credit.
c Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by
using EFTPS (Electronic Federal Tax Payment System). See instructions.

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Cat. No. 27916D

3a $
3b $
3c $
Form 8868 (Rev. 1-2024)

Form 8868 (Rev. 1-2024)

Page

Part III — Extension of Time To File Form 5330 (see instructions)
1

I request an extension of time until

, 20

2

, to file Form 5330.

You may be approved for up to a 6-month extension to file Form 5330, after the normal due date of Form 5330.

a

Enter the Code section(s) imposing the tax.

1a

b Enter the payment amount attached.
c For excise taxes under section 4980 or 4980F of the Code, enter the reversion/amendment date
(MM/DD/YYYY).
2

1b $
1c

State in detail why you need the extension.

Under penalties of perjury, I declare that to the best of my knowledge and belief, the statements made on this form are true, correct, and complete, and that I am authorized
to prepare this application.

Signature

Date
Form 8868 (Rev. 1-2024)