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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8870: 8870

IRS Form 8870 is the application for an automatic 6‑month extension to file an exempt organization’s annual return (Form 990 series). Use it when the organization cannot meet the regular filing deadline.

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Form Overview

IRS Form 8870 - 8870

IRS Form 8870 is the application for an automatic 6‑month extension to file an exempt organization’s annual return (Form 990 series). Use it when the organization cannot meet the regular filing deadline.

The form captures the organization’s name, EIN, tax year, reason for the extension, and the date the extension is requested.

Risk Radar

Scan points
  • 1A missed or invalid extension can trigger late‑filing penalties on the return.
  • 2Submitting after the original due date
  • 3Leaving the reason field blank or vague
  • 4Using an outdated form edition
  • 5Missing the signature line

Plain English

If a charity, church, or other tax‑exempt group needs more time to finish its yearly tax return, it files Form 8870. The IRS then gives the organization up to six extra months to submit the return without penalty.

Submission Date

  • Filing date: 2021-10-26 22:13:33
  • 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

penaltymonthgroup

Hover a term to preview the meaning.

What this form is for

  • Use when you need a 6‑month extension for a Form 990, 990‑EZ, 990‑PF, or 990‑T filing.
  • Do not use for extensions of individual returns (Form 4868) or for corporate returns (Form 1120).
  • If the organization is a political organization, see Form 8879‑P instead.

Form selector

Use this form or another form?

Filing a late return without prior extension

Requires explanation of late filing and possible penalties

✓ Verify if an extension was previously granted

Form 990‑X

Requesting a shorter extension (less than 6 months)

Not a standard option; IRS may deny

✓ Confirm need for partial extension before proceeding

Form 8870‑A

Amending a previously filed return

Not an extension request

✓ Use only to correct errors after filing

Form 990‑X

Deadline or filing window

The extension request must be received by the IRS on or before the original due date of the exempt organization’s return. If the request is late, the organization loses the automatic extension and may face penalties. The extension, if approved, adds six months to the filing deadline.

  • —Fiscal year end date | Add 5 months (or 5 months + 15 days) | Original due date | Verify calendar vs. fiscal year

Checklist

What you need before filling it out

1

Organization name

Articles of incorporation or IRS determination letter · Form 8870 header

⚠ Misspelled name can cause rejection✕ High
2

Employer Identification Number

IRS EIN assignment letter · EIN field

⚠ Transposed digits✕ Medium
3

Tax year

Prior year Form 990 · Tax year box

⚠ Wrong year selected✕ High
4

Reason for extension

Internal memo or board resolution · Reason statement

⚠ Too vague (e.g., “busy”)✕ Medium
5

Signature

Authorized officer’s signature page · Signature line

⚠ Missing or unsigned✕ High

Before you submit

  1. 1Use the 2024 edition of Form 8870
  2. 2Confirm EIN matches IRS records
  3. 3Enter the correct tax year and return type
  4. 4Provide a specific, truthful reason for the extension
  5. 5Sign and date the form
  6. 6Attach the extension to the pending return (if filing together)
  7. 7Mail to the correct IRS address or submit electronically
  8. 8Keep a copy of the signed form for records
  9. 9Verify mailing date is on or before the original due date
  10. 10Check for any IRS notices confirming receipt

How to file this form

  1. 1Download the latest Form 8870 PDF from IRS.gov
  2. 2Enter organization name, EIN, and tax year
  3. 3Select the appropriate return (990, 990‑EZ, 990‑PF, 990‑T)
  4. 4Write a concise reason for the extension (max 200 characters)
  5. 5Have an authorized officer sign and date the form
  6. 6If mailing, place the form in an envelope with postage and the correct IRS address
  7. 7If e‑filing, upload the PDF through the same portal used for the return

Known limitations

  1. 1Form does not calculate penalty amounts; separate guidance is needed
  2. 2No electronic signature accepted for paper filings
  3. 3Only grants a six‑month automatic extension; longer extensions require IRS approval
  4. 4The form does not provide a tracking number; use certified mail for proof of delivery

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 8870 is currently active for the 2024 filing year. Check the IRS website for any updates before filing.

What changed or needs a fresh check

  • Edition date – verify the form is the 2024 edition
  • Fee – no filing fee for Form 8870
  • Mailing address – use the address in the instructions for the specific return type
  • Electronic filing option – available only if the related return is e‑filed
  • Signature requirement – must be signed by an authorized officer

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Quick Facts

Any tax‑exempt organization that files Form 990, 990‑EZ, 990‑PF, or 990‑T may file Form 8870.
The form captures the organization’s name, EIN, tax year, reason for the extension, and the date the extension is requested.
File Form 8870 on or before the original due date of the annual return (usually the 15th day of the 5th month after the fiscal year ends).
Mail the completed form to the IRS address listed in the instructions for the specific return type, or submit electronically if the return is filed electronically.
Incorrect or late extensions can cause the organization to lose the automatic extension and incur penalties on the return.
1. Download the latest Form 8870 PDF from IRS.gov. 2. Fill in the organization’s identifying information and select the appropriate return type. 3. Explain the reason for the extension in a concise statement. 4. Sign and date the form. 5. Mail or e‑file it with the original return deadline.

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After you file

  1. 1Save a scanned copy of the signed Form 8870
  2. 2Record the mailing date and carrier tracking number
  3. 3Monitor IRS correspondence for confirmation of extension approval
  4. 4Adjust internal filing calendar to the new deadline
  5. 5Prepare the full return to be filed within the extended period
  6. 6If the extension is denied, calculate any applicable penalties promptly

Sources

  • SRCForm 8870 title and purposeIRS official form description
  • SRCEligible return typesIRS instructions for Form 8870
  • SRCExtension periodsix months per IRS guidance
  • SRCNo filing feenoted in form instructions
  • SRCSignature requirementIRS instructions
  • SRCMailing addresseslisted in Form 8870 instructions
  • SRCElectronic filing optionIRS e‑file guidelines
  • SRCEdition date2024 edition listed on IRS website

Common confusion points

Extension vs. amendment

Users think Form 8870 amends a return

→ Verify if you need Form 990‑X instead

Electronic filing availability

Some think all extensions can be e‑filed

→ Confirm e‑file option only when the related return is e‑filed

Six‑month limit

Some expect longer extensions

→ IRS only grants up to six months automatically

Signature requirement

Users assume a digital signature works for paper

→ Use a handwritten signature for mailed forms

Address differences

Different return types have different IRS mailing addresses

→ Check the instructions for the specific return

Workflow map

Related forms and next steps

4 signals

Before

Form 990, 990‑EZ, 990‑PF, or 990‑T

Current

8870

After

Extended filing of the selected Form 990 series

Often used with

Form 8870 (extension request)

⚠ If something goes wrong

  • Form 990‑X (amended return) or contact IRS Practitioner Priority Service

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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