8868 Application for Automatic Extension of Time To File an E

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms and do
not rely on draft forms, instructions, and pubs for filing. We incorporate all
significant changes to forms posted with this coversheet. However, unexpected
issues occasionally arise, or legislation is passed—in this case, we will post a
new draft of the form to alert users that changes were made to the previously
posted draft. Thus, there are never any changes to the last posted draft of a
form and the final revision of the form. Forms and instructions are subject to
OMB approval before they can be officially released, so we post drafts of them
until they are approved. Drafts of instructions and pubs usually have some
additional changes before their final release. Early release drafts are at
IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

Form

8868

(Rev. January 2025)

Application for Extension of Time To File an Exempt Organization
Return or Excise Taxes Related to Employee Benefit Plans

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0047

File a separate application for each return.
Go to www.irs.gov/Form8868 for the latest information.

Electronic filing (e-file). You can electronically file Form 8868 to request up to a 6-month extension of time to file any of the forms
listed below except for Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts. An extension
request for Form 8870 must be sent to the IRS in a paper format (see instructions). For more details on the electronic filing of Form
8868, visit www.irs.gov/e-file-providers/e-file-for-charities-and-non-profits.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
July 17, 2024
DO NOT FILE

Caution: If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-TE and Form 8879-TE for payment
instructions.
All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICs, and trusts must use Form
7004 to request an extension of time to file income tax returns.

Part I — Identification
Type or
Print
File by the
due date for
filing your
return. See
instructions.

Name of exempt organization, employer, or other filer, see instructions.

Taxpayer identification number (TIN)

Number, street, and room or suite no. If a P.O. box, see instructions.

City, town or post office, state, and ZIP code. For a foreign address, see instructions.

Enter the Return Code for the return that this application is for (file a separate application for each return)

.

.

.

.

.

.

Application Is For

Return Application Is For
Return
Code
Code
Form 990 or Form 990-EZ
01
Form 4720 (other than individual)
09
Form 4720 (individual)
03
Form 5227
10
Form 990-PF
04
Form 6069
11
Form 990-T (sec. 401(a) or 408(a) trust)
05
Form 8870
12
Form 990-T (trust other than above)
06
Form 5330 (individual)
13
Form 990-T (corporation)
07
Form 5330 (other than individual)
14
Form 1041-A
08
Form 990-T (governmental entities)
15
• After you enter your Return Code, complete either Part II or Part III. Part III, including signature, is applicable only for an extension of
time to file Form 5330.
• If this application is for an extension of time to file Form 5330, you must enter the following information.
Plan Name
Plan Number
Plan Year Ending (MM/DD/YYYY)

Part II — Automatic Extension of Time To File for Exempt Organizations (see instructions)

The books are in the care of
Telephone No.
Fax No.
• If the organization does not have an office or place of business in the United States, check this box . . . . . . . .
• If this is for a Group Return, enter the organization’s four-digit Group Exemption Number (GEN)
.
If this is for the whole group, check this box
. . . . . . . . . . . . . . . . . . . . . . . . .
If it is for part of the group, check this box and attach a list with the names and TINs of all members the extension is for
1

I request an automatic 6-month extension of time until
, 20
the organization named above. The extension is for the organization’s return for:
calendar year 20
or
tax year beginning
, 20
, and ending

2

.

.

.
.

.
.

, to file the exempt organization return for

, 20

.

If the tax year entered in line 1 is for less than 12 months, check reason:
Initial return
Final return
Change in accounting period

3a

If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any
nonrefundable credits. See instructions.
b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and
estimated tax payments made. Include any prior year overpayment allowed as a credit.
c Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by
using EFTPS (Electronic Federal Tax Payment System). See instructions.

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Cat. No. 27916D

3a $
3b $
3c $
Form 8868 (Rev. 1-2025)

Form 8868 (Rev. 1-2025)

Page

Part III — Extension of Time To File Form 5330 (see instructions)
1

I request an extension of time until

, 20

2

, to file Form 5330.

You may be approved for up to a 6-month extension to file Form 5330, after the normal due date of Form 5330.

a

TREASURY/IRS
AND OMB USE
ONLY DRAFT
July 17, 2024
DO NOT FILE

Enter the Code section(s) imposing the tax.

1a

b Enter the payment amount attached.
c For excise taxes under section 4980 or 4980F of the Code, enter the reversion/amendment date
(MM/DD/YYYY).
2

1b $
1c

State in detail why you need the extension.

Under penalties of perjury, I declare that to the best of my knowledge and belief, the statements made on this form are true, correct, and complete, and that I am authorized
to prepare this application.

Signature

Date

Form 8868 (Rev. 1-2025)