Instructions for Form 8868 (2024)

Instructions for Form 8868

Department of the Treasury

Internal Revenue Service

(Rev. January 2024)

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.

time to file those returns. These instructions apply to such

trusts unless the context clearly requires otherwise.

Future Developments

Use this form to apply for extension of time to file, and

submit the original form to the IRS (no copies are needed).

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.

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.

What’s New

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.

Form 8868 was revised to include 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, 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.

An extension of 6 months will only be allowed for a return

for a tax year.

Reminders

When To File

Automatic revocation. If an exempt organization has not

filed the required Form 990 series 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 be revoked to the

original filing date. 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 www.irs.gov/charities-nonprofits/automatic-revocation-of-exemption for details on

revocation and reinstatement for an exempt organization.

You cannot use Form 8868 to extend the due date of

Form 990-N.

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CAUTION

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 To File

If you do not file electronically, send the application to:

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201–0045

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.

An application for extension of time to file Form 8870 must

be sent in paper format to the address above.

Electronic filing (e-file). 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).

Filing Information

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

to the original return when it is filed.

Purpose of Form

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.

Also, the trustee of a trust required to file Form 1041-A or

Form 5227 must use Form 8868 to request an extension of

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

If you are going to make an electronic funds

withdrawal (direct debit) with this Form 8868, see

CAUTION Form 8453-TE or Form 8879-TE for payment

instructions.

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General Instructions

Form 8868 is used by an exempt organization to request an

automatic 6-month extension of time to file its return or 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.

Dec 6, 2023

Cat. No. 58660Q

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.

Specific Instructions

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.

TIP pay tax.

Extending the time to file does not extend the time to

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, or an individual.

Certain filers may not be an exempt organization. For

example, Form 4720 and Form 5330 filers may be one of the

other entities listed above.

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.

Taxpayer identification number (TIN). Exempt

organizations such as corporations, private foundations, and

trusts 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.

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.

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.

Tax 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.

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

pay by using EFTPS or by Electronic Funds Withdrawal

(EFW). Visit IRS.gov/EFW for more information. Also, you

may send check or money order payable to “United States

Treasury.” Do not send cash. On all checks or money orders,

write your name, filer’s identifying number (EIN or SSN), plan

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

which the payment applies. For information on where to send

your payment, see Where To File, earlier.

EFTPS is a free service provided by the Department of the

Treasury. If you choose to use a tax professional, financial

institution, payroll service, or other third party to make federal

tax deposits on your behalf, you may be charged a fee for this

service.

To get more information about EFTPS or to enroll in

EFTPS, visit EFTPS.gov, or call 1–800–555–4477. To contact

EFTPS using Telecommunications Relay Services (TRS) for

people who are deaf, hard of hearing, or have a speech

disability, dial 711 and then provide the TRS assistant the

800-555-4477 number above or 800-733-4829. Additional

information about EFTPS is also available in Pub. 966,

Electronic Federal Tax Payment System: A Guide to Getting

Started.

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.

Complete either Part II or Part III, but not both. Form

5330 filers must complete the plan name, plan

CAUTION number, and plan year ending for the plan included

on this Form 8868, before completing Part III.

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Part II. Automatic Extension of Time

To File for Exempt Organizations

Line 1. The date that is entered 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

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Retain a Tax Year, and Pub. 538, Accounting Periods and

Methods, for details.

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.

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-.

If we grant you an extension of time to file Form 5330

and later find that the statements made on this form

CAUTION 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.

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.

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Signature

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.

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.

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.

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

organizations and trusts are subject to public disclosure and

inspection, as provided by section 6104.

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.

An extension of time to file does not extend the time

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

CAUTION 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.

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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.

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.

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.

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.

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.

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received, we do appreciate your feedback and will consider

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