8868

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

Agency
IRS
Revision
Rev. January 2025
Fillable fields
47
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8868 online
Page 1 of form 8868

Form 8868: Application for Extension of Time To File an Exempt Organization Return

Form 8868 is the Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans. The About page says it is used by an exempt organization or governmental entity (filing Form 990-T to make an elective payment election), or by the trustee of a trust required to file Form 1041-A or Form 5227, to request an automatic 6-month extension of time to file its return. A Form 5330 filer also uses it to request an extension of up to 6 months to file a return for excise taxes related to employee benefit plans.

Each application covers one return, picked by a Return Code from 01 to 15. Part II is the automatic extension for exempt organizations, and Part III is the extension for Form 5330. The instructions say extending the time to file does not extend the time to pay tax.

You can fill out Form 8868 free in your browser on this page and download it without an account.

What's on Form 8868

Part I: Identification

Name of the exempt organization, employer or other filer, taxpayer identification number, address, and the Return Code.

Return Codes

Codes 01 to 15 for Forms 990 or 990-EZ, 4720, 990-PF, the four kinds of 990-T, 1041-A, 5227, 6069, 8870 and 5330.

Form 5330 plan details

Plan name, plan number and plan year ending, completed only for a Form 5330 extension.

Part II: automatic extension

Who keeps the books, foreign and group return boxes, the requested date and tax year on line 1, short-year reasons on line 2, and tentative tax, credits and balance due on lines 3a to 3c.

Part III: Form 5330 extension

The requested date, the Code sections imposing the tax, the payment amount attached, a reversion/amendment date for sections 4980 or 4980F, and the reason for the extension.

Signature

A penalties of perjury declaration with signature and date, which applies to Part III.

How to fill out Form 8868

  1. 1

    Part I

    Enter the filer's name, TIN and address. The instructions say to use C/O for mail received through a third party, and that a new address on Form 8868 will not update the filer's record; Form 8822 or Form 8822-B does that.

  2. 2

    Return Code

    Enter only one Return Code, for the return being extended. The instructions say a separate Form 8868 is filed for each return. Then complete either Part II or Part III, but not both.

  3. 3

    Part II, lines 1 and 2

    Enter the date requested, which the instructions say cannot be later than 6 months from the original due date, and the calendar or tax year. Check a reason on line 2 if the tax year is less than 12 months.

  4. 4

    Part II, lines 3a to 3c

    The instructions say all filers complete lines 3a, 3b and 3c, entering -0- when the amount is expected to be zero. Line 3c is the balance due.

  5. 5

    Part III for Form 5330

    Fill in the plan details, the requested date, the Code sections on line 1a and the payment on line 1b. On line 2, the instructions say to clearly describe the circumstances beyond the filer's control.

  6. 6

    Signature

    The instructions say a signature is required only for a Form 5330 extension. No signature is required for Part II filers.

Why fill Form 8868 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where to send it, timing and payment

Electronic filing

The form says Form 8868 can be e-filed to request up to a 6-month extension for any listed form except Form 8870, whose extension request goes in paper format.

Paper address

The instructions list Internal Revenue Service, Mail Stop 6054, 1973 N Rulon White Blvd., Ogden, UT 84201-0045 for applications not filed electronically.

When to file

By the due date of the return being extended. For Form 5330, the instructions say to file in sufficient time for the IRS to consider and act on it before the return's normal due date. Attaching Form 8868 to the return does not extend the due date.

Payment

The instructions say Form 8868 does not extend the time to pay tax, and interest is charged on tax not paid by the regular due date. They describe EFTPS, same-day wire, check, cash and, for Form 5330 e-filers, Electronic Funds Withdrawal.

One return per form

The instructions say no blanket requests: a separate Form 8868 is filed for each return, and the extension does not cover related returns. A central organization can request an extension for a group return using its Group Exemption Number.

Form 5330 decisions

The instructions say the filer receives a computer-generated notice that the Form 5330 extension is approved or denied.

Related forms

Who files Form 8868?

  • Exempt organizations

    Organizations that file Form 990, 990-EZ, 990-PF, 990-T or 4720 use Part II to request an automatic 6-month extension.

  • Governmental entities filing Form 990-T

    The instructions say governmental entities filing Form 990-T, including state, local and tribal entities, use Return Code 15.

  • Trustees of certain trusts

    The instructions say the trustee of a trust required to file Form 1041-A or Form 5227 uses Form 8868 to request an extension for those returns.

  • Form 5330 filers

    Employers, plan sponsors, plan administrators and disqualified persons who file Form 5330 use Part III and sign the form.

  • Not for corporate income tax returns

    The form says corporations required to file an income tax return other than Form 990-T, partnerships, REMICs and trusts use Form 7004 instead. The instructions say Form 8868 cannot extend Form 990-N.

The instructions say 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. The application goes to the IRS.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form 8868

How long is the Form 8868 extension?

The About page describes an automatic 6-month extension for exempt organization returns, and an extension of up to 6 months for Form 5330. The instructions say a single extension of 6 months is allowed for each type of return for a tax year.

Does Form 8868 extend the time to pay?

No. The instructions say extending the time to file does not extend the time to pay tax, and interest is charged from the regular due date until the tax is paid.

Can Form 8868 extend Form 990-N?

No. The instructions say Form 8868 cannot be used to extend the due date of Form 990-N.

Can one Form 8868 cover several returns?

No. The form and instructions say to file a separate application for each return. An extension for a private foundation return, for example, does not apply to Form 4720.

Does Form 8868 need a signature?

Only for an extension of time to file Form 5330. The instructions say no signature is required for Part II filers.

Can Form 8868 be filed electronically?

Yes, for every listed return except Form 8870. The form says an extension request for Form 8870 is sent to the IRS in paper format.