Application for Automatic Extension of Time to File an Exempt Organization Return (Form-8868)

Forms and Documents

Document Name	Status
Form 8868 Application for Automatic Extension of Time To File an Exempt Org. Return Form and Instruction	Modified
Form 8868 Application For Extension of Time To File an Exempt Org. Return (Part II) Form and Instruction	Removed
2017-09-11 SS 1545-1709r.doc Supporting Statement A	2017-09-11

IC Document Collections

IC ID	Document Title	Status
41067	Application for Automatic Extension of Time To File an Exempt Org. Return Form and Instruction	Modified
192899	Application For Extension of Time To File an Exempt Org. Return (Part II) Form and Instruction	Removed

ICR Details

OMB Control No: 1545-1709	ICR Reference No: 201612-1545-014
Status: Historical Active	Previous ICR Reference No: 201308-1545-021
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Application for Automatic Extension of Time to File an Exempt Organization Return (Form-8868)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 09/27/2017
	Date Received in OIRA: 12/27/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2020	36 Months From Approved	09/30/2017
Responses	249,000	0	248,932
Time Burden (Hours)	1,048,290	0	1,291,497
Cost Burden (Dollars)	0	0	0

---

Abstract: 26 USC Section 6081 of the Internal Revenue Code grants a reasonable extension of time for filing any return. This form is used by fiduciaries and certain exempt organizations, to request an extension of time to file their returns. The information is used to determine whether the extension should be granted.

---

Authorizing Statute(s): US Code: 26 USC 6081 Name of Law: Extension of time for filing returns
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 66127	09/26/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 95309	12/27/2016
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Application for Automatic Extension of Time To File an Exempt Org. Return	8868	Application for Automatic Extension of Time to File an Exempt Organization Return (Form-8868)
Application For Extension of Time To File an Exempt Org. Return (Part II)	8868	Application for Extension of Time To File an Exempt Organization Return (Part II & Inst.)

---

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	249,000	248,932	0	68	0	0
Annual Time Burden (Hours)	1,048,290	1,291,497	0	-243,207	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Changing Forms

Short Statement: The original two part form was reconfigured into one part, changing its scope to an automatic 6 month extension application, thereby simplifying the form and reducing burden hours. The number of responses was adjusted based on the agencies most recent filing data (increased by 68 responses). Overall burden has been reduced by 243,207 hours.

---

Annual Cost to Federal Government: $5,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

---

Common Form ICR:  No

---

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 12/27/2016

---