Application for Automatic Extension of Time To File an 
Form  8868
                                             Exempt Organization Return
(Rev. January 2022)                                                                                                              OMB No. 1545-0047
Department of the Treasury                   ▶ File a separate application for each return. 
Internal Revenue Service                  ▶ Go to www.irs.gov/Form8868 for the latest information.
Electronic filing (e-file). You can electronically file Form 8868 to request a 6-month automatic extension of time to file any of the 
forms  listed  below  with  the  exception  of  Form  8870,  Information  Return  for  Transfers  Associated  With  Certain  Personal  Benefit 
Contracts, for which an extension request must be sent to the IRS in paper format (see instructions). For more details on the electronic 
filing of this form, visit www.irs.gov/e-file-providers/e-file-for-charities-and-non-profits.
Automatic 6-Month Extension of Time. Only submit original (no copies needed). 
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. 
Type or       Name of exempt organization or other filer, see instructions.                            Taxpayer identification number (TIN) 
print   
File by the   Number, street, and room or suite no. If a P.O. box, see instructions. 
due date for  
filing your   City, town or post office, state, and ZIP code. For a foreign address, see instructions. 
return. See  
instructions. 

Enter the Return Code for the return that this application is for (file a separate application for each return)         .    . . .  . .
Application                                       Return  Application                                                                       Return 
Is For                                            Code                      Is For                                                          Code
Form 990 or Form 990-EZ                           01                        Form 1041-A                                                         08
Form 4720 (individual)                            03                        Form 4720 (other than individual)                                   09
Form 990-PF                                       04                        Form 5227                                                           10
Form 990-T (sec. 401(a) or 408(a) trust)          05                        Form 6069                                                           11
Form 990-T (trust other than above)               06                        Form 8870                                                           12
Form 990-T (corporation)                          07

• 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 this is 
for the whole group, check this box .      . .  ▶ . If it is for part of the group, check this box  .   .      . .  ▶            and attach 
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           , 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        . 

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

3 a     If  this  application  is  for  Forms  990-PF,  990-T,  4720,  or  6069,  enter  the  tentative  tax,  less  any
        nonrefundable credits. See instructions.                                                                             3a  $ 
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.                                 3b  $ 
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.                                               3c  $ 
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. 
For Privacy Act and Paperwork Reduction Act Notice, see instructions.                   Cat. No. 27916D                        Form 8868 (Rev. 1-2022) 

Form 8868 (Rev. 1-2022)                                                                                                         Page  2 
General Instructions                          Also, the trustee of a trust required to     attach a schedule to Form 8868 showing 
                                              file Form 1041-A or Form 5227 must use       the name, address, and taxpayer 
Section references are to the Internal        Form 8868 to request an extension of         identification number of each 
Revenue Code unless otherwise noted.          time to file those returns. These            organization that is included in this 
                                              instructions apply to such trusts unless     request for an extension. 
Future Developments                           the context clearly requires otherwise.      Interest. Interest will be charged on any 
For the latest information about              Use this form to apply for an                tax not paid by the regular due date of 
developments related to Form 8868 and         automatic 6-month extension of time to       the return from the regular due date until 
its instructions, such as legislation         file an organization’s return, and submit    the tax is paid. It will be charged even if 
enacted after they were published, go to      the original form to the IRS (no copies      the organization has been granted an 
www.irs.gov/Form8868.                         are needed).                                 extension or has shown reasonable 
What’s New                                    The automatic 6-month extension will         cause for not paying on time. 
                                              be granted if you properly complete this     Late payment penalty. Generally, a 
Trusts required to file Form 990-T by the     form, file it, and pay any balance due on    penalty of ½ of 1% of any tax not paid 
15th day of the 4th month (April 15 for       line 3c by the due date for the return for   by the due date is charged for each 
calendar year taxpayers) (including           which the extension applies.                 month or part of a month that the tax 
Employee plans, IRAs, SEPs, SIMPLEs,                                                       remains unpaid. The penalty cannot 
Coverdell ESA, and Archer MSA) should                    You cannot use Form 8868 to 
enter Return Code 05. Trusts required to                 extend the due date of Form       exceed 25% of the amount due. The 
file Form 990-T by the 15th day of the        ▲!         990-N.                            penalty will not be charged if you can 
                                              CAUTION                                      show reasonable cause for not paying 
5th month (May 15 for calendar year                                                        on time. 
taxpayers) should enter Return Code 06.       An organization will only be allowed an 
                                              extension of 6 months for a return for a     If you receive an extension of time to 
Reminders                                     tax year.                                    file, you will not be charged a late 
                                                                                           payment penalty if (a) the tax shown on 
Automatic revocation. If an                   When To File                                 line 3a (or the amount of tax paid by the 
organization has not filed the required                                                    regular due date of the return) is at least 
Form 990 series for 3 consecutive years,      File Form 8868 by the due date of the 
and if the due date (or extended due          return for which you are requesting an       90% of the tax shown on the return, and 
date) of the third year’s filing has passed,  extension.                                   (b) you pay the balance due shown on 
                                                                                           the return by the extended due date. 
the tax-exempt status will be revoked to      Where To File                                Late filing penalty. A penalty is charged 
the original filing date. If you have 
received an approved extension from the       If you do not file electronically, send the  if the return is filed after the due date 
IRS for filing your return, and have not      application to:                              (including extensions) unless you can 
                                                                                           show reasonable cause for not filing on 
filed your return with the IRS for 3 years    Department of the Treasury                   time.
(including during the approved extension      Internal Revenue Service Center   
period), please go to Automatic               Ogden, UT 84201-0045                         Different late filing penalties apply to  
                                                                                           information returns. See the specific 
Revocation of Exemption at                    An application for extension of time to      form instructions for details. 
www.irs.gov/charities-non-profits/            file Form 8870 must be sent in paper 
automatic-revocation-of-exemption for         format to the address above.                 Reasonable cause determinations. If 
details on revocation and reinstatement                                                    you receive a notice about penalties after 
for an exempt organization.                   Do not file for an extension of time by      you file your return, send an explanation 
                                              attaching Form 8868 to the exempt            and we will determine if you meet 
Taxpayer identification number. All           organization’s return when it is filed.      reasonable cause criteria. Do not attach 
users must enter their taxpayer 
identification number (TIN).                  Filing Information                           an explanation when you file your return. 
                                                                                           Explanations attached to the return at 
Return Code. A Return Code is                 No blanket requests. File a separate         the time of filing will not be considered.
assigned to each return type. Enter the       Form 8868 for each return for which you 
Return Code of the form this application      are requesting an automatic extension of     Tax Payments
pertains to in the Return Code Box.           time to file. This extension will apply only General rule. Each tax-exempt 
Electronic filing (e-file). Electronic filing to the specific return checked. It does      organization must make all federal tax 
can be used to request an extension of        not extend the time for filing any related   deposits (including excise and income 
time to file each of the forms listed         returns. For example, an extension of        taxes) electronically. You can use the 
above (with the exception of Form 8870,       time for filing a private foundation return  Electronic Federal Tax Payment System 
applications for the extension of which       will not apply to the return of certain      (EFTPS) to make federal tax deposits. If 
must be sent in paper format to the           excise taxes on charities (Form 4720).       you do not wish to use EFTPS, you can 
address below).                               Each Form 8868 filer who owes taxes          make arrangements through your tax 
          If you are going to make an         for the year should file its own Form        professional, financial institution, payroll 
          electronic funds withdrawal         8868, and pay only its share of the total    service, or other trusted third party to 
▲!        (direct debit) with this Form       tax liability due.                           make deposits on your behalf.
CAUTION   8868, see Form 8453-TE or           Exempt Organization Group                    EFTPS is a free service provided by 
Form 8879-TE for payment instructions.        Returns. A central organization may          the Department of the Treasury. If you 
                                              apply for an extension of time to file a     choose to use a tax professional, 
Purpose of Form                               group return. Enter the applicable Return    financial institution, payroll service, or 
Form 8868 is used by an exempt                Code and enter the Group Exemption           other third party to make federal tax 
organization to request an automatic          Number (GEN) on the line provided.           deposits on your behalf, you may be 
6-month extension of time to file its return. Check the applicable box to indicate         charged a fee for this service.
                                              whether the application applies to the 
                                              whole group or part of the group. If the 
                                              extension is not for all the organizations 
                                              that are part of the group, you must 

Form 8868 (Rev. 1-2022)                                                                                                     Page  3 
Visit www.eftps.gov, or call                 Enter the Return Code for the type of       Privacy Act and Paperwork Reduction 
1-800-555-4477 for information about         return to be filed. Enter the appropriate   Act Notice. We ask for the information 
EFTPS. Additional information about          Return Code in the box to indicate the      on this form to carry out the Internal 
EFTPS is also available in Pub. 966,         type of return for which you are            Revenue laws of the United States. You 
Electronic Federal Tax Payment System:       requesting an extension. Enter only one     are required to give us the information. 
A Guide to Getting Started.                  Return Code. You must file a separate       We need it to ensure that you are 
                                             Form 8868 for each return.                  complying with these laws and to allow 
Specific Instructions                        Exempt organizations such as                us to figure and collect the right amount 
                                             corporations, private foundations, and      of tax. You are not required to provide 
           Extending the time to file does   trusts must enter their taxpayer            the information requested on a form that 
TIP                                          identification number. Individuals must     is subject to the Paperwork Reduction 
           not extend the time to pay tax. 
                                             also enter their taxpayer identification    Act unless the form displays a valid OMB 
                                             number.                                     control number. Books or records 
Name of exempt organization or other                                                     relating to a form or its instructions must 
filer. The filer may be an exempt            Line 1. The date that is entered on line 1  be retained as long as their contents 
organization, a nonexempt organization       cannot be later than 6 months from the      may become material in the 
(for example, a disqualified person or a     original due date of the return.            administration of any Internal Revenue 
foundation manager trustee), or an           Line 2. If you checked the box for          law. Generally, tax returns and return 
individual. The typical filer will be an     change in accounting period, you must       information are confidential, as required 
exempt organization. Certain filers may      have applied for approval to change the     by section 6103. However, certain 
not be an exempt organization. For           organization’s tax year unless certain      returns and return information of tax 
example, Form 4720 filers may be one of      conditions have been met. See Form          exempt organizations and trusts are 
the other entities listed above.             1128, Application To Adopt, Change, or      subject to public disclosure and 
Address. Include the suite, room, or         Retain a Tax Year, and Pub. 538,            inspection, as provided by section 6104. 
other unit number after the street           Accounting Periods and Methods, for         The time needed to complete and file 
address. If the Post Office does not         details.                                    this form will vary depending on 
deliver mail to the street address and the   Note: All filers must complete lines 3a, b, individual circumstances. The estimated 
exempt organization has a P.O. box,          and c, even if you are exempt from tax or   burden for tax exempt organizations 
show the box number instead of the           do not expect to have any tax liability.    filing this form is approved under OMB 
                                                                                         control number 1545-0047 and is 
street address.                              Line 3a. See the organization’s tax         included in the estimates shown in the 
If the organization receives its mail in     return and its instructions to estimate the instructions for their information return.
care of a third party (such as an            amount of tentative tax reduced by any 
accountant or an attorney), enter on the     nonrefundable credits. If you expect this   We may disclose this information to 
street address line “C/O” followed by the    amount to be zero, enter -0-.               the Department of Justice for civil and 
                                                                                         criminal litigation, and to cities, states, 
third party’s name and street address or     Line 3c. Balance due. Form 8868 does        the District of Columbia, and U.S. 
P.O. box.                                    not extend the time to pay tax. To avoid    commonwealths and possessions for 
If the address is outside the United         interest and penalties, send the full       use in administering their tax laws. We 
States or its possessions or territories, in balance due by the original due date of     may also disclose this information to 
the space for “city or town, state, and      the return.                                 other countries under a tax treaty, to 
ZIP code,” enter the information in the      For information on EFTPS, see Tax           federal and state agencies to enforce 
following order: city, province or state,    Payments, above.                            nontax criminal laws, or to federal law 
and country. Follow the country’s            Note: Be sure to see any deposit rules      enforcement and intelligence agencies to 
practice for entering the postal code. Do    that are in the instructions for the        combat terrorism.
not abbreviate the country’s name.           particular form you are getting an          If you have comments concerning the  
If the organization’s mailing address        extension for to determine how payment      accuracy of these time estimates or 
has changed since it filed its last return,  must be made.                               suggestions for making this form 
use Form 8822, Change of Address, to         No signature is required for this form.     simpler, we would be happy to hear from 
notify the IRS of the change. A new                                                      you. You can send us comments 
address shown on Form 8868 will not                                                      through www.irs.gov/FormComments. 
update the organization’s record.                                                        Or you can write to Internal Revenue 
                                                                                         Service, Tax Forms and Publications 
                                                                                         Division, 1111 Constitution Ave. NW, 
                                                                                         IR-6526, Washington, DC 20224. Do not 
                                                                                         send this form to this address. Instead, 
                                                                                         see Where To File, earlier.