Free Form 8868 (Rev. April 2009) - Federal

Form

8868

(Rev. April 2009) Department of the Treasury Internal Revenue Service

Application for Extension of Time To File an Exempt Organization Return
File a separate application for each return.

OMB No. 1545-1709

If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form). Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868.

Part I

Automatic 3-Month Extension of Time. Only submit original (no copies needed).

A corporation required to file Form 990-T and requesting an automatic 6-month extension--check this box and complete Part I only All other corporations (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns. Electronic Filing (e-file). Generally, you can electronically file Form 8868 if you want a 3-month automatic extension of time to file one of the returns noted below (6 months for a corporation required to file Form 990-T). However, you cannot file Form 8868 electronically if (1) you want the additional (not automatic) 3-month extension or (2) you file Forms 990-BL, 6069, or 8870, group returns, or a composite or consolidated Form 990-T. Instead, you must submit the fully completed and signed page 2 (Part II) of Form 8868. For more details on the electronic filing of this form, visit www.irs.gov/efile and click on e-file for Charities & Nonprofits. Type or print
File by the due date for filing your return. See instructions.

Name of Exempt Organization 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.

Employer identification number

Check type of return to be filed (file a separate application for each return): Form 990 Form 990-T (corporation) Form 990-BL Form 990-T (sec. 401(a) or 408(a) trust) Form 990-EZ Form 990-T (trust other than above) Form 990-PF Form 1041-A

Form Form Form Form

4720 5227 6069 8870

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) for the whole group, check this box . . . . . . . If it is for part of the group, check this box . . . . . . a list with the names and EINs of all members the extension will cover. 1

. If this is and attach

I request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time until , 20 , to file the exempt organization return for the organization named above. The extension is for the organization's return for: calendar year 20 or tax year beginning , 20 , and ending , 20 . If this tax year is for less than 12 months, check reason: Initial return Final return Change in accounting period

2

3a If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. b If this application is for Form 990-PF or 990-T, 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, or, if required, deposit with FTD coupon or, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions.

3a $ 3b $

3c $ Caution. If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions.
For Privacy Act and Paperwork Reduction Act Notice, see Instructions.
Cat. No. 27916D Form

8868

(Rev. 4-2009)

Form 8868 (Rev. 4-2009)

Page

2

If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II and check this box Note. Only complete Part II if you have already been granted an automatic 3-month extension on a previously filed Form 8868. If you are filing for an Automatic 3-Month Extension, complete only Part I (on page 1).

Part II
Type or print
File by the extended due date for filing the return. See instructions.

Additional (Not Automatic) 3-Month Extension of Time. Only file the original (no copies needed).
Name of Exempt Organization 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. Employer identification number For IRS use only

Check type of return to be filed (File a separate application for each return): Form 990 Form 6069 Form 990-PF Form 1041-A Form 990-T (sec. 401(a) or 408(a) trust) Form 990-BL Form 4720 Form 8870 Form 990-EZ Form 990-T (trust other than above) Form 5227 STOP! Do not complete Part II if you were not already granted an automatic 3-month extension on a previously filed Form 8868. 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) for the whole group, check this box . . . . . . . If it is for part of the group, check this box. . . . . . list with the names and EINs of all members the extension is for. 4 5 6 7 I request an additional 3-month extension of time until For calendar year , or other tax year beginning If this tax year is for less than 12 months, check reason: State in detail why you need the extension , 20 Initial return

. If this is and attach a

, 20 . , and ending , 20 . Final return Change in accounting period

8a If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. b If this application is for Form 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 and any amount paid previously with Form 8868. c Balance Due. Subtract line 8b from line 8a. Include your payment with this form, or, if required, deposit with FTD coupon or, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions.

8a $

8b $ 8c $

Signature and Verification
Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete, and that I am authorized to prepare this form.

Signature

Title

Date Form

8868

(Rev. 4-2009)

Form 8868 (Rev. 4-2009)

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3

General Instructions
Section references are to the Internal Revenue Code unless otherwise noted. Caution. If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO or Form 8879-EO for payment instructions. Purpose of form. Form 8868 is used by an exempt organization to request an automatic 3-month extension of time (6 months for a corporation required to file Form 990-T) to file its return and also to apply for an additional (not automatic) 3-month extension if the original 3-month extension was not enough time. You cannot apply for both the automatic 3-month extension and the additional (not automatic) 3-month extension at the same time. 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. Use Part I to apply for an automatic 3-month extension of time to file an organization's return, and submit the original form to the IRS (no copies are needed). Part II is used to apply for an additional (not automatic) 3-month extension. Only file the original form with the IRS (no copies needed). The automatic 3-month extension (6 months for a corporation required to file Form 990-T) will be granted if you properly complete this form, file it, and pay any balance due on line 3c by the due date for the return for which the extension applies. An organization will only be allowed a total extension of 6 months for a return for a tax year. When to file. Generally, file Form 8868 by the due date of the return for which you are requesting an extension, or, in the case of an additional 3-month extension, by the extended due date of the return. When requesting an additional extension of time to file, file Form 8868 early so that if your request is denied you can still file your return on time. Where to file. Send the application to: Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0012 Do not file for an extension of time by attaching Form 8868 to the exempt organization's return when it is filed. No blanket requests. File a separate Form 8868 for each return for which you are requesting an automatic extension of time to file. This extension will apply only to the specific return 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). Also, black lung benefit trusts, their trustees, and any disqualified persons filing Form 990-BL must each file separate Forms 8868.

Exempt Organization Group Returns. A central organization may apply for an extension of time to file a group return. Complete and check the appropriate box and enter the Group Exemption Number (GEN) after the area titled "Check type of return to be filed." 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 and employer identification number of each organization that is included in this request for an extension. Interest. Interest will be charged on any tax not paid by the regular due date of the return from the 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 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. Different late filing penalties apply to information returns. See the specific form instructions for details.

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 the exempt organization has a P.O. box, show the box number instead of the street address. If the organization receives its mail 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 possessions or 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 organization's mailing address has changed since it filed its last return, use Form 8822, Change of Address, to notify the IRS of the change. A new address shown on Form 8868 will not update the organization's record. Check type of return to be filed. Check the box for the form for which you are requesting an extension. Check only one box. You must file a separate Form 8868 for each return. Line 1. The date that is entered on line 1 cannot be later than 3 months (6 months for a corporation required to file Form 990-T) from the original due date of the return. Line 2. Short tax year. 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. 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 3c. Balance Due. Form 8868 does not extend the time to pay tax. To avoid interest and penalties, send the full balance due with Form 8868. 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.

Specific Instructions
TIP

Extending the time to file does not extend the time to pay tax.

Part I. Automatic 3-Month Extension
Only complete Part I if you are applying for an automatic 3-month extension of time (6 months for a corporation required to file Form 990-T) to file the organization's return. If the organization has already received a 3-month automatic extension of time to file and still needs more time, you may apply for an additional (not automatic) 3-month extension by completing Part II of this form.

Part II. Additional (Not Automatic) 3-Month Extension
Only complete Part II if you are applying for an additional (not automatic) 3-month extension of time to file the organization's return. If you have not already filed for an automatic 3-month extension (Part I of this form) you may not file for an additional 3-month extension.

STOP

Form 8868 (Rev. 4-2009)

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4

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 the organization has a P.O. box, show the box number instead of the street address. If the organization receives its mail 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 possessions or 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 organization's mailing address has changed since it filed its last return, use Form 8822, Change of Address, to notify the IRS of the change. A new address shown on Form 8868 will not update your record. Check type of return to be filed. Check the box for the form for which you are requesting an extension. Check only one box. You must file a separate Form 8868 for each return. Line 4. The date that is entered on line 4 cannot be later than 6 months from the original due date of the return. Line 6. Short tax year. 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 7. For the IRS to grant the organization an additional 3-month extension of time for filing a return, the organization must file an application on time and an adequate explanation why the return cannot be filed by the already extended due date. Describe in detail the reasons causing the additional delay in filing the return. We cannot approve applications that give incomplete reasons, such as "illness" or "practitioner too busy," without adequate explanations.

Generally, we will consider the application based on the organization's efforts to fulfill the filing requirements, rather than on the convenience of your tax preparer. But, if your preparer is not able to complete the return by the due date for reasons beyond his or her control or, in spite of reasonable efforts, the organization is not able to get professional help in time to file, the IRS will generally grant the extension. If a request for an extension is made for no important reason but only to gain time, we will deny both the extension request and the 10-day grace period. Caution. If an extension is granted and the IRS later determines that the statements made on this form are false and misleading, the extension is null and void. The organization will be subject to the late filing penalty explained earlier. Note. All filers must complete lines 8a, b, and c, even if you are exempt from tax or do not expect to have any tax liability. Line 8a. See the specific form and form instructions to estimate the amount of tentative tax reduced by any nonrefundable credits. If you expect this amount to be zero, enter -0-. Line 8c. Balance Due. Form 8868 does not extend the time for paying tax. To avoid further interest and penalties, send the full balance due as soon as possible with Form 8868. 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. Signature. The person who signs this form may be: A fiduciary, trustee, or an officer representing the fiduciary or trustee of an exempt trust filing Form 990, 990-EZ, 990-BL, 990-PF, 990-T, or 8870. A principal officer of a corporate organization filing Form 990, 990-EZ, 990-PF, 990-T, 4720, 6069, or 8870. A foundation manager, trustee, or disqualified person filing Form 990-BL or 4720 for their own liability. An individual filing Form 6069. A trustee or an officer representing the trustee of a trust filing Form 1041-A or 5227.

An attorney or certified public accountant qualified to practice before the IRS. A person enrolled to practice before the IRS. A person holding a power of attorney. Privacy Act and Paperwork Reduction Act Notices. For Privacy Act Notices regarding extensions of forms which may be filed by individuals, see the separate instructions for those forms. 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. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Form 8868 Part I
Recordkeeping Learning about the law or the form Preparing and sending the form to the IRS

Part II

5 hr., 30 min. 5 hr., 58 min. 6 min. 11 min. -05 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send this form to this address. Instead, see Where to file on page 3.