Fill Form 8868 online
Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans
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Form 8868 in short
Form 8868 asks the IRS for an automatic 6-month extension of time to file an exempt organization return, such as Form 990, 990-EZ, 990-PF or 990-T. It is also used to ask for up to 6 more months to file Form 5330 for excise taxes on employee benefit plans. It extends the time to file, not the time to pay.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. January 2025 (checked 2026-10-25) |
| Who fills it in | Exempt organizations, governmental entities filing Form 990-T, trustees of trusts filing Form 1041-A or 5227, and Form 5330 filers. File a separate Form 8868 for each return. |
| Who receives it | The IRS. |
| Where to send it | It can be e-filed for every return listed in Part I except Form 8870. If you do not e-file, the instructions say to mail it to: Internal Revenue Service, Mail Stop 6054, 1973 N Rulon White Blvd., Ogden, UT 84201-0045. Extensions for Form 8870 must go on paper to that address. |
| Deadline | File by the due date of the return you want to extend. For Form 5330, file early enough for the IRS to act before the normal due date. Do not attach Form 8868 to a return filed after the original due date; the instructions say that will not extend it. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The form is Rev. January 2025. The instructions are Rev. January 2026 and mention electronic payments and the Return Code 15 for governmental entities filing Form 990-T. The IRS about page lists no recent developments.
How to fill out Form 8868, line by line
| Part I | Name, TIN and address The organization or filer's name, taxpayer identification number and address. A new address here does not update IRS records; use Form 8822 or 8822-B for that. |
| Part I | Return Code Enter one code for the return you are extending, for example 01 for Form 990 or 990-EZ, 04 for Form 990-PF, or 15 for Form 990-T filed by a governmental entity. |
| Part I | Plan details (Form 5330 only) Plan name, plan number and plan year ending. Complete these only if the extension is for Form 5330. |
| Part II | Books in care of, group returns Who holds the books, with phone and fax. Check the box if the organization has no office in the U.S. For a group return, enter the Group Exemption Number and say whether it covers the whole group. |
| Part II, lines 1 and 2 | Extended due date and tax year The date you are extending to, which cannot be more than 6 months after the original due date, and the calendar or fiscal year. Line 2 is for a short tax year. |
| Part II, lines 3a to 3c | Tentative tax and balance due For Forms 990-PF, 990-T, 4720 or 6069, estimate the tax and payments. The instructions say all filers must complete these lines, entering -0- if none. No signature is needed for Part II. |
| Part III | Extension for Form 5330 The requested date, Code sections, payment amount, and a detailed reason. Part III must be signed. |
Common mistakes to avoid
- Thinking the extension also extends the time to pay. The instructions say it does not, and interest is charged on unpaid tax from the regular due date.
- Using one Form 8868 for several returns. File a separate form for each return.
- Entering more than one Return Code.
- Completing both Part II and Part III. The instructions say to complete one, not both.
- Filing after the original due date, or attaching the form to a late return.
- Using Form 8868 for Form 990-N. The instructions say it cannot extend Form 990-N.
- Using Form 8868 for a corporate income tax return other than Form 990-T. The form says those filers use Form 7004.
Questions about Form 8868
How long is the Form 8868 extension?
An automatic 6-month extension for exempt organization returns when the form is properly completed and filed on time. For Form 5330 it is up to 6 months if approved.
Can I file Form 8868 electronically?
Yes, for every return listed on the form except Form 8870, which must be sent on paper.
Where do I mail a paper Form 8868?
Internal Revenue Service, Mail Stop 6054, 1973 N Rulon White Blvd., Ogden, UT 84201-0045.
Does Form 8868 need a signature?
The instructions say no signature is required for Part II filers. Part III, for Form 5330, must be signed.
Can I get a second extension?
The instructions say a single extension of 6 months is allowed for each type of return for a tax year.
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.