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Form 8868: Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans
IRS Form 8868 is used to request an extension of time to file a return for an exempt organization or governmental entity, granting up to a 6-month extension.
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IRS Form 8868 - Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans
IRS Form 8868 is used to request an extension of time to file a return for an exempt organization or governmental entity, granting up to a 6-month extension.
Risk Radar
Scan points- 1Do not file using both Part II and Part III simultaneously; complete only one.
- 2Filing without entering the appropriate Return Code in Part I.
- 3Completing both Part II and Part III instead of selecting only one.
- 4For Form 5330 filers, failing to list plan name/number before completing Part III.
- 5Not paying any balance due on Part II, line 3c (for exempt organizations).
Plain English
This form lets an exempt organization or government body ask the IRS for more time to submit its tax filing. It can also be used by those who manage employee benefit plans needing an extension. If filed correctly, it grants automatic extensions of up to six months.
Submission Date
- Filing date: 2025-12-15 18:10:46
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when an exempt organization or governmental entity needs to request an automatic 6-month extension to file its return (including those filing Form 990-T).
- Do not use this form when requesting an extension for Form 990-N, as a single 6-month extension is allowed per type of return.
- Check Form 7004 instead when you are a corporation (other than 1120-C filers), partnership, REMIC, or trust that needs to request an extension for its income tax return.
Form selector
Use this form or another form?
Trust filing Form 1041-A or Form 5227
The trustee must use this form to request the extension of time to file those specific returns.
✓ Check Part I for identification details.
Corporations, Partnerships, REMICs, Trusts (non-990-T)
These entities must use Form 7004 to request an extension for their income tax return instead of Form 8868.
✓ Check Part I to confirm filer type.
Form 5330 Filer
This form is used by a Form 5330 filer specifically to request an extension of up to 6 months for excise taxes related to employee benefit plans.
✓ Ensure payment is made on Part III, line 1b.
Deadline or filing window
To secure an automatic 6-month extension for most returns, properly complete Form 8868 and file it by the return's due date. For Form 5330 filers, you must pay any balance due on Part III, line 1b, to be eligible for the extension. A single 6-month extension is allowed for each type of return per tax year.
Checklist
What you need before filling it out
Purpose of Form
Exempt organization or governmental entity (filing Form 990-T) · Instructions p.1
Extension for Form 5330
Form 5330 filer · Instructions p.1
Trust Extension Requirement
Trustee of a trust required to file Form 1041-A or Form 5227 · Instructions p.1
Automatic Grant Condition
Proper completion, filing, and payment on Part II, line 3c (for non-5330) · Instructions p.1
Extension Limit
N/A · Instructions p.1
Payment Deadline (Form 5330)
Balance due on Part III, line 1b · Instructions p.1
Before you submit
- 1Complete all fields in Part I (Identification) as required.
- 2Enter the specific Return Code on Form 8868 for each individual return being extended.
- 3If paying via direct debit, confirm you have referenced Form 8453-TE or Form 8879-TE for payment instructions.
- 4Verify that if mailing, the address is IRS Mail Stop 6054, 1973 N Rulon White Blvd., Ogden, UT 84201-0045.
- 5Ensure any balance due on Part II, line 3c (for non-Form 5330) has been paid or is included with the filing.
- 6If extending Form 5330, confirm payment was made for the balance due on Part III, line 1b.
- 7Confirm that you are not using this form to extend a Form 990-N return.
How to file this form
- 1Complete all required fields in Part I of Form 8868, including the Return Code for each specific return being extended.
- 2Determine if the extension is for Form 5330 (requiring payment on Part III, line 1b) or another form (requiring payment on Part II, line 3c).
- 3Pay any balance due by the filing deadline to qualify for the automatic 6-month extension.
- 4File Form 8868 by the normal due date of the return you wish to extend; if mailing, send it to IRS Mail Stop 6054 in Ogden, UT.
Known limitations
- 1An automatic 6-month extension cannot be used for Form 990-N.
- 2A single extension of 6 months is allowed for each type of return for a tax year.
- 3For Form 5330, the filer must pay any balance due on Part III, line 1b to be eligible for an extension.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition is dated January 2026 (Revision 1-2026). Users should check IRS.gov/Form8868 for the latest information regarding Form 8868 and its instructions.
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2026.
- Fee — The source does not state a specific filing fee amount, but it requires paying any balance due for an automatic extension.
- Mailing address — confirm the official mailing address is IRS Mail Stop 6054, 1973 N Rulon White Blvd., Ogden, UT 84201-0045.
- Signature — The source implies signing by requiring completion and filing, but does not specify where the signature must be placed on Form 8868 itself.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8868.
- 2If mailing the form, ensure it is received by the IRS by the return's due date (or before if requesting an extension).
- 3The penalty will not be charged if reasonable cause for not paying on time can be shown.
- 4If a notice about penalties is received after filing, send an explanation to the IRS; do not attach it when you file.
Sources
- SRCInstructions p.1 — Purpose of Form 8868 is used by an exempt organization or governmental entity to request an automatic 6-month extension of time to file its return.
- SRCInstructions p.1 — 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 (unless filing Form 5330).
- SRCInstructions p.1 — 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.
- SRCInstructions p.1 — A single extension of 6 months is allowed for each type of return for a tax year.
- SRCInstructions p.1 — Electronic filing (efile) can be used to request an extension of time to file each form listed in Part I, except Form 8870.
- SRCInstructions p.1 — If not filing electronically, mail Form 8868 to: IRS Mail Stop 6054, 1973 N Rulon White Blvd., Ogden, UT 84201-0045.
- SRCInstructions p.2 — The penalty cannot exceed 25% of the amount due for Form 8868.
- SRCInstructions p.2 — For a Form 5330 filer filing electronically, payment can be made via EFTPS or Electronic Funds Withdrawal (EFW).
- SRCInstructions p.2 — If mail is received in care of a third party, enter “C/O” on the street address line.
- SRCInstructions p.1 — The form's official title is Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans.
Common confusion points
When should I file Form 8868?
File by the due date of the return for which the extension is requested.
Does paying automatically grant the extension?
Yes, an automatic 6-month extension is granted if you properly complete and file Form 8868 AND pay any balance due on Part II, line 3c (unless filing for Form 5330).
What happens if I mail it but don't use efile?
File the form at the IRS address: Mail Stop 6054, 1973 N Rulon White Blvd., Ogden, UT 84201-0045.
How do I pay electronically for Form 5330 if filing online?
You can use EFTPS or Electronic Funds Withdrawal (EFW); see IRS.gov/EFW for details.
Should I attach an explanation when paying late?
No, explanations attached at the time of filing will not be considered; send it separately after you file.
What if my address is outside the US?
Enter city, province or state, and country in that order, and follow the country’s practice for entering the postal code.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8822, Change of Address (or Form 8822-B, if changing the responsible party)
Questions about IRS Form 8868
What is IRS Form 8868 used for?
This form lets an exempt organization or government body ask the IRS for more time to submit its tax filing. It can also be used by those who manage employee benefit plans needing an extension. If filed correctly, it grants automatic extensions of up to six months.
Who must file IRS Form 8868?
An exempt organization or governmental entity (filing Form 990-T), a filer of Form 5330, or the trustee of a trust required to file Form 1041-A or Form 5227 must use IRS Form 8868.
What information does IRS Form 8868 require?
The form collects details via Part I (Group Exemption Number and applicable Return Code), Part II (for automatic extension for exempt organizations) or Part III (for extending time to file Form 5330). Specifics like the plan name, number, and year ending are required before completing Part III.
When is IRS Form 8868 due?
Form 8868 must be filed by the due date of the return it seeks to extend. For Form 5330, filing in sufficient time allows the IRS to consider and act on it before the normal due date.
Where do I file IRS Form 8868?
Electronic filing (efile) can be used for most forms listed in Part I. If extending a Form 8870 application, the extension must be sent in paper format to the address provided on the form.
How do I complete IRS Form 8868?
First, enter the applicable Return Code and Group Exemption Number (GEN) in Part I. Then, complete either Part II (for exempt organizations) or Part III (for Form 5330). If filing under Part III, ensure you fill out the plan name, number, and year ending first. No signature is required for Part II filers.
What happens if IRS Form 8868 is filed incorrectly?
If the tax is not paid by the regular due date, interest will be charged from the regular due date until payment, even if an extension is granted. Generally, a penalty of ½ of 1% of unpaid tax is charged for each month or part of a month it remains unpaid.
When should I file Form 8868?
File by the due date of the return for which the extension is requested.
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