Instructions for Form 8868

Instructions for Form 8868

(Rev. January 2026)

Application for Extension of Time To File an Exempt Organization Return or Excise

Taxes Related to Employee Benefit Plans

Section references are to the Internal Revenue Code unless

otherwise noted.

General Instructions

Future Developments

Purpose of Form

For the latest information about developments related to

Form 8868 and its instructions, such as legislation enacted

after they were published, go to IRS.gov/Form8868.

What’s New

Electronic payments. If you have access to U.S. banking

services or electronic payment systems, you should use

direct deposit for any refunds and pay electronically for any

payments, whenever possible.

Making a payment. If there is a balance due, go to

IRS.gov/Payments for information on how to make a

payment. See Tax Payments, later, for more details.

Reminders

Form 8868 was revised to include the extension of time to file

Form 990-T, Exempt Organization Business Income Tax

Return (and proxy tax under section 6033(e)) used for

governmental entities (including state, local, and tribal

entities). A properly completed Form 8868 submitted by the

due date for Form 990-T will give you an automatic 6-month

extension after the normal due date for Form 990-T.

Governmental entities filing Form 990-T must use Return

Code 15.

Form 8868 includes the extension of time to file Form 5330,

Return of Excise Taxes Related to Employee Benefit Plans. If

approved, you may be granted an extension of up to 6

months after the normal due date for Form 5330. Form 5330

filers must complete Part I, and Part III, and sign under

penalties of perjury. Form 5330 has two Return Codes. Enter

the appropriate code if filing as individual or other than

individual.

Automatic revocation. If an exempt organization has not

filed the required Form 990 series return for 3 consecutive

years, and if the due date (or extended due date) of the third

year’s filing has passed, the tax-exempt status will

automatically be revoked effective as of the original filing date

for the third missed return. If you have received an approved

extension from the IRS for filing your return, and have not

filed your return with the IRS for 3 years (including during the

approved extension period), please go to Automatic

Revocation of Exemption at IRS.gov/Charities-Non-Profits/

Automatic-Revocation-of-Exemption for details on revocation

and reinstatement for an exempt organization.

Return Code. A Return Code is assigned to each return

type. Enter the Return Code of the form this application

pertains to in the Return Code Box.

Form 8868 is used by an exempt organization or

governmental entity (filing Form 990-T to make an elective

payment election) to request an automatic 6-month extension

of time to file its return. Form 8868 is also used by a Form

5330 filer to request an extension of up to 6 months to file a

return for excise taxes related to employee benefit plans.

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.

For all forms (except Form 5330) an automatic 6-month

extension will be granted if you properly complete this form,

file it, and pay any balance due on Part II, line 3c, by the due

date for the return for which the extension applies.

To be eligible for an extension for Form 5330, you must

properly complete this form, file it, and pay any balance due

on Part III, line 1b, by the due date for the return for which the

extension applies.

Caution: You cannot use Form 8868 to extend the due date

of Form 990-N.

A single extension of 6 months is allowed for each type of

return for a tax year.

When To File

File Form 8868 by the due date of the return for which you are

requesting an extension. To request an extension of time to

file Form 5330, file Form 8868 in sufficient time for the IRS to

consider and act on it before the return’s normal due date.

Where and How To File

Electronic filing (efile). Electronic filing can be used to

request an extension of time to file each of the forms listed in

Part I (except for Form 8870, application for the extension of

which must be sent in paper format to the address below).

Caution: If you are going to make an electronic funds

withdrawal (direct debit) with this Form 8868, see Form

8453-TE or Form 8879-TE for payment instructions.

If you do not file electronically, file Form 8868 at the

following address.

Internal Revenue Service

Mail Stop 6054

1973 N Rulon White Blvd.

Ogden, UT 84201-0045

An application for extension of time to file Form 8870 must

be sent in paper format to the address above.

Form 8868 must be filed by the due date for the return to

which it relates (or before for a request to extend the due date

Sep 12, 2025

Instructions for Form 8868 (Rev. 1-2026) Catalog Number 58660Q

Department of the Treasury Internal Revenue Service www.irs.gov

for Form 5330). Form 8868 attached to a return filed after the

original due date will not be effective to extend the due date.

Do not file for an extension of time by attaching Form 8868

to the original return when it is filed.

Filing Information

No blanket requests. File a separate Form 8868 for each

return for which you are requesting an 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).

Each Form 8868 filer who owes taxes for the year should

file its own Form 8868 and pay only its share of the total tax

liability due.

Exempt organization group returns. A central

organization may apply for an extension of time to file a group

return. Enter the applicable Return Code and enter the Group

Exemption Number (GEN) on the line provided. Check the

applicable box to indicate 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

attach a schedule to Form 8868 showing the name, address,

and taxpayer 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 regular 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 ½ 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.

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.

Different late filing penalties apply to information returns.

See the specific form instructions for details.

Reasonable cause determinations. If you receive a notice

about penalties after you file your return, send an explanation

and we will determine if you meet reasonable cause criteria.

Do not attach an explanation when you file your return.

Explanations attached to the return at the time of filing will not

be considered.

Tax Payments

The IRS recommends paying electronically whenever

possible. Options to pay electronically include any of the

payment options below. Also, go to IRS.gov/Payments.

Exempt organization returns. Each tax-exempt

organization must make all federal tax deposits (including

excise and income taxes) electronically. You can use the

Electronic Federal Tax Payment System (EFTPS) to make

federal tax deposits. If you do not wish to use EFTPS, you

can make arrangements through your tax professional,

financial institution, payroll service, or other trusted third party

to make deposits on your behalf.

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Form 5330 filer. If you file Form 8868 electronically, you can

pay by using EFTPS or by Electronic Funds Withdrawal

(EFW). Go to IRS.gov/EFW for more information.

EFTPS. Payment of the tax due may be submitted

electronically through the Electronic Federal Tax Payment

System (EFTPS). EFTPS is a free service of the Department

of the Treasury. See IRS.gov/EFTPS and EFTPS.gov for

more information.

Same-day wire. Payment of the tax due may be submitted

electronically through same-day wire from your financial

institution. Contact your financial institution for availability,

cost, and time frames. See IRS.gov/SameDayWire.

Paying by check. Make the check payable to “United States

Treasury.” Write the filer’s identifying number (EIN or SSN),

plan number, Form 5330 section number, and the tax year to

assist us in posting it to the proper account. See IRS.gov/

PayByMail for more information.

Paying by cash. You may be able to pay your balance due

with cash at participating retail stores. See IRS.gov/PayCash.

Specific Instructions

Tip: Extending the time to file does not extend the time to

pay tax.

Part I. Identification

Name of exempt organization, employer, or other filer.

The filer may be an exempt organization, a nonexempt

organization (for example, a disqualified person or a

foundation manager trustee), an employer, a governmental

entity, or an individual. Certain filers may not be an exempt

organization.

Taxpayer identification number (TIN). Exempt

organizations (such as corporations, private foundations, and

trusts) and governmental entities must enter their TIN.

Individuals must also enter their TIN.

For Form 5330 filers, the TIN is either the employer

identification number (EIN) or the filer’s social security

number (SSN), but not both.

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 you have a P.O. box, show the box

number instead of the street address.

If the mail is received 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 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 mailing address has changed since it filed its last

return, use Form 8822, Change of Address, or Form 8822-B,

Change of Address or Responsible Party—Business, to

notify the IRS of the change. A new address shown on Form

8868 will not update the filer’s record.

Enter the Return Code for the type of return to be filed.

Enter the appropriate Return Code in the box to indicate the

type of return for which you are requesting an extension.

Enter only one Return Code. You must file a separate Form

8868 for each return. Form 5330 has a Return Code for each

type of return. Enter the appropriate code if filing as individual

or other than individual.

Caution: Complete either Part II or Part III, but not both.

Form 5330 filers must complete the plan name, plan number,

and plan year ending for the plan included on this Form 8868,

before completing Part III.

Part II. Automatic Extension of Time

To File for Exempt Organizations

(Including Governmental Entities)

Line 1. The date you enter on line 1 cannot be later than 6

months from the original due date of the return.

Line 2. 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 3b. See the organization’s tax return and its instructions

to estimate any refundable credits and estimated tax

payments made. 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 by the original due date of the return.

For information on how to make payments, see Tax

Payments, earlier.

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.

No signature is required for Part II filers.

Part III. Extension of Time To File

Form 5330

File one Form 8868 to request an extension of time to file

Form 5330 for excise taxes with the same filing due date. For

specific information on excise tax due dates, see the

Instructions for Form 5330.

How to file. A separate Form 8868 must be used for an

extension of time to file Form 5330. For example, if an

employer maintains multiple plans and wishes to request

extensions of time to file, a separate Form 8868 must be

used for each plan.

Caution: An extension of time to file does not extend the

time to pay the tax due. Any tax due must be paid with this

application for an extension of time to file Form 5330.

Additionally, interest is charged on taxes not paid by the due

date even if an extension of time to file is granted.

File Form 8868 in sufficient time for the IRS to consider

and act on it before the return’s normal due date. The normal

due date is the date the Form 5330 would otherwise be due,

without extension.

Note. You will receive a computer-generated notice to inform

you if your extension is approved or denied.

Line 1. On line 1, enter the requested due date. If your

application for extension of time to file Form 5330 is

approved, you may be granted an extension of up to 6

months after the normal due date of Form 5330.

Line 1a. Indicate the section(s) for the excise tax for which

you are requesting an extension.

Note. File a separate Form 8868 for each section of Form

5330 (Section A, Section B, etc.) you are requesting an

extension of time to file.

Line 1b. Enter the amount of tax estimated to be due with

Form 5330 and include your payment with this form.

For information on how to make payments, see Tax

Payments, earlier.

Line 2. The IRS will grant a reasonable extension of time

(not to exceed 6 months) for filing Form 5330 if you file a

timely application showing that you are unable to file Form

5330 because of circumstances beyond your control. Clearly

describe these circumstances. Generally, an application will

be considered based on your own efforts to fulfill this filing

responsibility, rather than the convenience of anyone

providing help in preparing the return. However,

consideration will be given to any circumstances that prevent

your practitioner, for reasons beyond his or her control, from

filing the return by the normal due date, and to circumstances

in which you are unable to get needed professional help

despite timely efforts to do so.

Caution: If we grant you an extension of time to file Form

5330 and later find that the statements made on this form are

false or misleading, the extension will be null and void. A late

filing penalty associated with the form for which you filed this

extension will be charged.

Signature

If you are filing Form 8868 for an extension of time to file

Form 5330, the Form 8868 must be signed. The person who

signs this form may be an employer, a plan sponsor, a plan

administrator, a disqualified person required to file Form

5330, an attorney or certified public accountant qualified to

practice before the IRS, a person enrolled to practice before

the IRS, or a person holding a power of attorney.

If you are filing Form 8868 for any form besides Form

5330, a signature is not required.

Privacy Act and Paperwork Reduction Act Notice. 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. However,

certain returns and return information of tax-exempt

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organizations and trusts are subject to public disclosure and

inspection, as provided by section 6104.

We may disclose this information to the Department of

Justice for civil and criminal litigation, and to cities, states, the

District of Columbia, and U.S. commonwealths and territories

for use in administering their tax laws. We may also disclose

this information to other countries under a tax treaty, to

federal and state agencies to enforce nontax criminal laws, or

to federal law enforcement and intelligence agencies to

combat terrorism.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

burden for tax-exempt organizations filing this form is

approved under OMB control number 1545-0047 and is

included in the estimates shown in the instructions for their

information return. The estimated burden for all other

taxpayers who file this form is approved under OMB control

number 1545-0575 and is shown below.

Recordkeeping . . . . . . . . . . . . . . . . . .

Learning about the law or the form. . . . .

Preparing and sending the form to the

IRS . . . . . . . . . . . . . . . . . . . . . . . . . .

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3 hr., 49 min.

0 hr., 24 min.

0 hr., 28 min.

Comments and suggestions. We welcome your

comments about this publication and suggestions for future

editions.

You can send us comments through IRS.gov/

FormComments. Or you can write to the Internal Revenue

Service, Tax Forms and Publications, 1111 Constitution Ave.

NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment

received, we do appreciate your feedback and will consider

your comments and suggestions as we revise our tax forms,

instructions, and publications. Don’t send tax questions, tax

returns, or payments to the above address. Instead, see

Where To File, earlier.