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Form 8868 (Rev. 1-2020) Page 3
Visit www.eftps.gov, or call If the organization’s mailing address Privacy Act and Paperwork Reduction
1-800-555-4477 for information about has changed since it filed its last return, Act Notice. We ask for the information
EFTPS. Additional information about use Form 8822, Change of Address, to on this form to carry out the Internal
EFTPS is also available in Pub. 966, notify the IRS of the change. A new Revenue laws of the United States. You
Electronic Federal Tax Payment System: address shown on Form 8868 will not are required to give us the information.
A Guide to Getting Started. update the organization’s record. We need it to ensure that you are
Special payment option for small Enter the Return Code for the type of complying with these laws and to allow
foundations. A private foundation that return to be filed. Enter the appropriate us to figure and collect the right amount
meets all of the requirements set forth Return Code in the box to indicate the of tax. You are not required to provide
below may submit its section 4940 tax type of return for which you are the information requested on a form that
by check or money order, payable to the requesting an extension. Enter only one is subject to the Paperwork Reduction
United States Treasury, with Form 8868. Return Code. You must file a separate Act unless the form displays a valid OMB
This option is available only if the Form 8868 for each return. control number. Books or records
relating to a form or its instructions must
foundation meets all of the following Exempt organizations such as be retained as long as their contents
requirements. corporations, private foundations, and may become material in the
1. The tax based on investment income trusts must enter their taxpayer administration of any Internal Revenue
shown on Part VI, line 5 of the identification number. Individuals must law. Generally, tax returns and return
organization’s Form 990-PF is less than also enter their taxpayer identification information are confidential, as required
$500; number. by section 6103. However, certain
2. The amount entered on line 3a of Line 1. The date that is entered on line 1 returns and return information of tax
Form 8868 must be less than $500; and cannot be later than 6 months from the exempt organizations and trusts are
3. The payment is the full balance due. original due date of the return. subject to public disclosure and
Be sure to write the fiscal or calendar Line 2. If you checked the box for inspection, as provided by section 6104.
year, “Form 8868,” and the filer’s name, change in accounting period, youmust The time needed to complete and file
address, and TIN on the check or money have applied for approval to changethe this form will vary depending on
order. organization’s tax year unless certain individual circumstances. The estimated
conditions have been met. See Form burden for tax exempt organizations
Foreign organizations should 1128,Application To Adopt, Change, or filing this form is approved under OMB
see the appropriate form Retain aTax Year, and Pub. 538, control number 1545-0047 and is
▲! instructions for balances due AccountingPeriods and Methods, for included in the estimates shown in the
CAUTION with an extension. details. instructions for their information return.
Note: All filers must complete lines 3a, b, We may disclose this information to
Specific Instructions and c, even if you are exempt from tax or the Department of Justice for civil and
Extending the time to file does do not expect to have any tax liability. criminal litigation, and to cities, states,
the District of Columbia, and U.S.
not extend the time to pay tax. Line 3a. See the organization’s tax commonwealths and possessions for
TIP returnand its instructions to estimate the use in administering their tax laws. We
amountof tentative tax reduced by any may also disclose this information to
Name of exempt organization or other nonrefundable credits. If you expect this other countries under a tax treaty, to
filer. The filer may be an exempt amount to be zero, enter -0-. federal and state agencies to enforce
organization, a nonexempt organization Line 3c. Balance due. Form 8868 does nontax criminal laws, or to federal law
(for example, a disqualified person or a not extend the time to pay tax. To avoid enforcement and intelligence agencies to
foundation manager trustee), or an interest and penalties, send the full combat terrorism.
individual. The typical filer will be an balancedue by the original due date of If you have comments concerning the
exempt organization. Certain filers may the return. accuracy of these time estimates or
not be an exempt organization. For
example, Form 4720 filers may be one of For information on EFTPS, see Tax suggestions for making this form
the other entities listed above. Payments, above. simpler, we would be happy to hear from
Address. Include the suite, room, or Note: Be sure to see any deposit rules you. You can send us comments
other unit number after the street thatare in the instructions for the through www.irs.gov/FormComments.
address. If thePost Office does not particularform you are getting an Or you can write to Internal Revenue
deliver mail to thestreet address and the extension for todetermine how payment Service, Tax Forms and Publications
exempt organizationhas a P.O. box, must be made. Division, 1111 Constitution Ave. NW,
show the box numberinstead of the No signature is required for this form. IR-6526, Washington, DC 20224. Do not
send this form to this address. Instead,
street address. see Where To File, earlier.
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.
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