What is IRS Form 8868?

The IRS Form 8868 is used by exempt organizations to apply for an automatic 6-month extension of time to file their annual tax return. IRS requires no explanation of the extension on Form 8868.

File Form 8868 by the due date of the original tax return for which you request an extension. For instance, an extension on the filing date for Forms 990, 990-EZ, and 990-PF must be filed by the 15th day of the 5th month after the organization's fiscal tax year ends.

For example, if an exempt organization's fiscal tax year ends on January 31, the 15th day of the 5th month would be June 15. On the other hand, if the fiscal tax year ends on March 31, the annual return must be filed by August 15. If that day falls on a Saturday, Sunday, or a legal holiday, the filing can be done on the next business day.

Exempt organizations that follow the calendar tax year must file their annual return by May 15.

To find out when you need to file your Form 990, check out our Due Date Calculator.