Form 8868 — Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans

What is Form 8868?

Form 8868 is how an exempt organization asks the IRS for an automatic 6-month extension of time to file its return: Form 990 or 990-EZ, 990-PF, 990-T, 4720, 5227, 6069 or 8870, and Form 1041-A for a trust that files it. Part II of the form is for these returns. It needs no signature, and the extension is granted if the form is complete, filed on time and any balance due is paid by the return's due date. It can't be used for Form 990-N.

The same form is used by employers, plan sponsors and others who must file Form 5330, Return of Excise Taxes Related to Employee Benefit Plans. They complete Part III instead: the IRS may grant up to 6 more months after Form 5330's normal due date when the filer shows it can't file because of circumstances beyond its control. A Form 5330 request must be signed, give the plan's name, number and plan year, and include any tax due.

FileIt walks you through Part I and the part that applies to your return code, prints the dates in the form's split boxes, works out the line 3c balance due, and fits a Form 5330 explanation onto its 12 ruled lines. The result is the IRS's own PDF, saved in your vault. You file it yourself; FileIt never submits anything to the IRS.

Who needs to fill out Form 8868?

• Charities, foundations and other tax-exempt organizations that file Form 990, 990-EZ or 990-PF.
• Organizations, trusts and governmental entities filing Form 990-T.
• Filers of Forms 4720, 5227, 6069 and 8870, and trusts required to file Form 1041-A.
• Central organizations requesting an extension for a group return, using their group exemption number.
• Employers, plan sponsors, plan administrators and disqualified persons who must file Form 5330.
• Not corporations, partnerships, REMICs and trusts filing an income tax return other than Form 990-T: they use Form 7004.

When to use Form 8868

• When the organization can't file its return by the regular due date. File Form 8868 by that date; attaching it to a return filed late doesn't extend anything.
• Once for each return: only one 6-month extension is allowed for each type of return for a tax year.
• For Form 5330, in time for the IRS to consider and act on it before the return's normal due date, with a separate Form 8868 for each plan and each section of Form 5330.

What you need before you start

• The filer's name, taxpayer identification number (EIN, or SSN for an individual) and mailing address.
• The Return Code of the return the extension is for, from the table on the form.
• Part II: who keeps the books, with telephone and fax numbers; any group exemption number; the tax year; and estimates for lines 3a and 3b.
• Part III: the plan name, plan number and plan year ending; the Code section(s) imposing the tax; the payment amount; and a detailed explanation of why you need more time.
• For part of a group, a list of the names and TINs of the members the extension is for.

What’s on Form 8868

The 2025 edition has 2 pages. FileIt asks for it in 3 parts, and it is signed by Filer (organization, employer or plan sponsor):

1. Part I: IdentificationFiler (organization, employer or plan sponsor)
2. Part II: Automatic 6-month extension for exempt organizationsFiler (organization, employer or plan sponsor)
3. Part III: Extension of time to file Form 5330Filer (organization, employer or plan sponsor)

How to fill out Form 8868, step by step

1 Part I: Identification

Enter the filer's name, TIN and address. Organizations and governmental entities enter their TIN; individuals their SSN; a Form 5330 filer its EIN or SSN, not both. If mail is received in care of a third party, start the street line with "C/O". For a foreign address, enter the city, province or state, and country (not abbreviated), with the postal code as the country does it. Then enter one Return Code.

2 Plan details for Form 5330

If the Return Code is 13 or 14 (Form 5330), enter the plan name, plan number and plan year ending before completing Part III.

3 Part II: Books, group returns and the extension date

Enter who has the books, with telephone and fax numbers, and check the box if the organization has no office or place of business in the United States. A central organization filing a group return enters its four-digit group exemption number and checks whether it's for the whole group or part of it. On line 1 enter the date you're extending to (no later than 6 months after the original due date) and the calendar year or the tax year's beginning and ending dates.

4 Line 2: Short tax year

If the tax year is less than 12 months, check initial return, final return or change in accounting period. A change in accounting period generally needs approval first (Form 1128).

5 Lines 3a to 3c: Tax and balance due

All Part II filers complete these lines, even if exempt from tax. Line 3a is the tentative tax less nonrefundable credits, line 3b the refundable credits and estimated tax payments (including a prior-year overpayment allowed as a credit), and line 3c the balance due. Enter 0 where there's none. The extension doesn't extend the time to pay.

6 Part III: Form 5330

Enter the date you're asking to extend to, the Code section(s) imposing the tax, the payment amount attached, and, for section 4980 or 4980F taxes, the reversion or amendment date. On line 2 describe clearly the circumstances beyond your control that prevent filing on time. Then sign and date.

Common mistakes to avoid

• Using Form 8868 for Form 990-N, which it can't extend.
• Completing both Part II and Part III. Complete one: Part III only for Form 5330.
• Entering more than one Return Code, or covering several returns on one form.
• Leaving lines 3a to 3c blank instead of entering 0.
• Thinking it extends the time to pay. Interest runs on tax not paid by the regular due date.
• Attaching Form 8868 to a return filed after the original due date, which doesn't extend anything.
• For Form 5330, forgetting the plan details, the signature, or the payment of tax due.
• For part of a group, leaving out the list of members' names, addresses and TINs.

After you fill it out

File it by the due date of the return: e-file it, or mail the paper form to Internal Revenue Service, Mail Stop 6054, 1973 N Rulon White Blvd., Ogden, UT 84201-0045. A request for Form 8870 must be on paper. A Form 5330 request must be signed first.

Pay any balance due by the original due date; exempt organizations make federal tax deposits electronically, for example through EFTPS. A Form 5330 filer pays the tax due with the application and gets a computer-generated notice of approval or denial.

FileIt keeps the finished PDF in your vault. File the return by the extended due date: the instructions warn that an organization that doesn't file a required Form 990-series return for 3 consecutive years automatically loses its tax-exempt status.

Form 8868: frequently asked questions

Official sources

• Blank form (PDF), published by Internal Revenue Service (IRS): https://www.irs.gov/pub/irs-pdf/f8868.pdf
• Official instructions and guidance: https://www.irs.gov/forms-pubs/about-form-8868
• Edition shown on this page: Rev. January 2025 (checked 2026-10-25).

FileIt is not affiliated with or endorsed by Internal Revenue Service (IRS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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